第1-1條 本法所稱加值型之營業稅，係指依第四章第一節計算稅額者；所稱非加值型之營業稅，係指依第四章第二節計算稅額者。
Article 1- 1 The so called “value-added form business tax” means the tax calculated in line with the Chapter 4, Section I; the so called“non-value-added form business tax” means the tax calculated in line with the Chapter 4, Section II.
二進口貨物之收貨人或持有人。
2.
The receivers or holders of imported goods.
三外國之事業、機關、團體、組織，在中華民國境內無固定營業場所者，其所銷售勞務之買受人。
但外國國際運輸事業，在中華民國境內無固定營業場所而有代理人者，為其代理人。
3.
Those who receive services provided by foreign enterprises, institutions, organizations or associations which have no fixed place of business within the territory of the R.O.C.
Also, the agents who handle business for international transport enterprises which have no fixed place of business within the territory of the R.O.C.
第3條 (銷售貨物、銷售勞務之意義)將貨物之所有權移轉與他人，以取得代價者，為銷售貨物。
Article 3 The definition of sale of goods is the transfer of ownership of goods to others for a consideration.
提供勞務予他人，或提供貨物與他人使用、收益，以取得代價者，為銷售勞務。
但執行業務者提供其專業性勞務及個人受僱提供勞務，不包括在內。
The definition of sale of services is the supply of services to others or the provision of goods for the use of others for a consideration with the exception of professional services offered by practitioners and services rendered by individuals in employment.
有左列情形之一者，視為銷售貨物：
Any one of the following circumstances shall be deemed as a sale of goods:
一營業人以其產製、進口、購買供銷售之貨物，轉供營業人自用；或以其產製、進口、購買之貨物，無償移轉他人所有者。
1.
Goods produced, imported or purchased by a business entity for sale but in fact used by itself or transferred to others for no consideration.
三營業人以自己名義代為購買貨物交付與委託人者。
3.
Where a business entity purchases goods under its own name on behalf of a third party and delivers the goods to the third party.
四營業人委託他人代銷貨物者。
4.
Where a business entity consigns goods to others for sale.
五營業人銷售代銷貨物者。
5.
Where a business entity sells the consigned goods.
前項規定於勞務準用之。
The preceding paragraph shall also be applicable to sale of services.
第3-1條 信託財產於左列各款信託關係人間移轉或為其他處分者，不適用前條有關視為銷售之規定：
Article 3- 1 The transfer or disposition of trust property between trust parties as follows shall not be deemed as a sale of goods regulated in the preceding article:
一因信託行為成立，委託人與受託人間。
1.
Between settlor and trustee, due to the establishment of the trust.
二信託關係存續中受託人變更時，原受託人與新受託人間。
2.
Between the former trustee and new trustee, due to a new appointment of trustee during the term of the trust relationship.
三因信託行為不成立、無效、解除、撤銷或信託關係消滅時，委託人與受託人間。
3.
Between settlor and trustee, due to the unsuccessful creation, nullification, revocation, or cancellation of a trust act, or the termination of trust relations.
第4條 (在中華民國境內銷售貨物之意義)有左列情形之一者，係在中華民國境內銷售貨物：
Article 4 Any one of the following circumstances shall be considered to be the sale of goods within the territory of the R.O.C.:
一銷售貨物之交付須移運者，其起運地在中華民國境內。
1.
Where goods sold are required to be transported in order to effectuate delivery and the origin of shipment is within the territory of the R.O.C.
二銷售貨物之交付無須移運者，其所在地在中華民國境內。
2.
Where goods sold are not required to be transported in order to effectuate delivery, and the goods are located within the territory of the R.O.C.
有左列情形之一者，係在中華民國境內銷售勞務：
Any one of the following circumstances shall be considered to be the sale of services within the territory of the R.O.C.
一銷售之勞務係在中華民國境內提供或使用者。
1.
Where services sold are supplied or utilized within the territory of the R.O.C.
二國際運輸事業自中華民國境內載運客、貨出境者。
2.
Where passengers are boarded or goods loaded within the territory of the R.O.C by an international transportation enterprise.
三外國保險業自中華民國境內保險業承保再保險者。
3.
Where a foreign insurance enterprise accepts reinsurance policies from an insurance enterprise within the territory of the R.O.C.