第2條 本法用詞定義如下︰
Article 2 The definitions of terms used in this Act are as follows:
二菸︰指全部或一部以菸草或其代用品作為原料，製成可供吸用、嚼用、含用或聞用之製成品。其分類如下︰
2."Tobacco products" refers to products made, wholly or in part, with tobacco plants or other tobacco plantsubstitutes as ingredients, in a form suitable for smoking, chewing, keeping in the mouth or snuffing.
Tobacco products are classified into the following categories:
(一)紙菸：指將菸草切絲調理後，以捲菸紙捲製，加接或不接濾嘴之菸品。
(1)Cigarettes: tobacco products made by cutting tobacco plants into shreds which, after processing, are rolled withcigarette paper, with or without a filter added thereto.
(三)雪茄︰指以雪茄種菸草，經調理後以填充葉為蕊，中包葉包裹、再以外包葉捲包成長條狀之菸品，或以雪茄種菸葉為主要原料製成，菸氣中具有明顯雪茄菸香氣之非葉捲雪茄菸。
(3)Cigars: tobacco products made with cigar tobacco plants which, after processing, are wrapped and rolled into anelongated form by using filling leaves as buds and wrapping with center leaves and outer leaves, or non-leaf-rolled cigars made with cigar tobacco plants as the primary ingredients and having a distinctive cigar aroma.
(四)其他菸品︰指紙菸、菸絲、雪茄以外之菸品。
(4)Other tobacco products: tobacco products other than cigarettes, cut tobacco or cigars.
三酒︰指含酒精成分以容量計算超過百分之零點五之飲料、其他可供製造或調製上項飲料之未變性酒精及其他製品。
3."Alcohol products" refers to beverages having an alcohol content in excess of 0.5 percent by volume, or un-denatured ethyl alcohol and other ethyl products which can be used for manufacturing or preparing the aforesaid beverages.
但不包括菸酒管理法第四條得不以酒類管理之酒類製劑。其分類如下︰
However, this does not include medicated wines as prescribed in Article 4 of the Tobacco and Alcohol Administration Act.
Alcohol products are classified into the following categories:
(一)釀造酒類︰指以榖類、水果類及其他含澱粉或糖分之植物為原料，經糖化或不經糖化釀製之下列含酒精飲料︰
(1)Brewed alcoholic beverages: following alcoholic beverages brewed from cereals, fruits or other plants containingstarch or sugar, either by saccharification or not.
1啤酒︰指以麥芽、啤酒花為主要原料，添加或不添加其他榖類或澱粉為副原料，經糖化發酵製成之含碳酸氣酒精飲料，可添加或不添加植物性輔料。
(i)Beer: saccharized and fermented carbonated alcoholic beverages brewed from malt and hops as primaryingredients, with or without other cereals or starch as supplementary ingredients; complementary plant ingredients may or may not be added.
2其他釀造酒︰指啤酒以外之釀造酒類，包括各種水果釀造酒、榖類釀造酒及其他經釀造方法製成之酒類。
(ii)Other brewed alcoholic beverages: Brewed alcoholic beverages other than beer, including various fruit-brewedalcoholic beverages, cereal-brewed alcoholic beverages and other alcoholic beverages made by using the brewing method.
(二)蒸餾酒類︰指以榖類、水果類及其他含澱粉或糖分之植物為原料，經糖化或不經糖化，發酵後，再經蒸餾而得之含酒精飲料。
(2)Distilled spirits: alcoholic beverages made with cereals, fruits or other plants containing starch or sugar asingredients upon fermentation and distillation, after or without saccharification.
(三)再製酒類︰指以酒精、蒸餾酒或釀造酒為基酒，加入動植物性輔料、藥材或礦物或其他食品添加物，調製而成之酒類，其抽出物含量不低於百分之二者。
(3)Reprocessed alcoholic beverages: alcoholic beverages made by using ethyl alcohol, brewed alcoholic beverages ordistilled spirits as the base liquor, and adding supplemental ingredients of a zoological or botanical nature, herbs or minerals or other food additives for purposes of seasoning.
Extracts of added ingredients should not be less than or equal to 2% of total volume.
(四)米酒︰指以米類為原料，採用阿米諾法製造，經蒸煮、糖化發酵、蒸餾、調合酒精而製得之酒，其成品酒之酒精成分以容量計算不超過百分之二十，在包裝上標示專供烹調用酒之字樣者。
(4)Rice spirits: distilled spirits made from rice utilizing the Amylo Process.
This process involves cooking,saccharification, fermentation, distillation and blending with ethyl alcohol.
Alcohol content of the produced spirits does not exceed 20% of the total volume, and the label on the container shall specify for cooking use only.
(五)料理酒︰以榖類或其他含澱粉之植物性原料經糖化後加入酒精製得產品為基酒；或直接以釀造酒、蒸餾酒、酒精為基酒﹔加入百分之零點五以上之鹽，添加或不添加其他調味料，調製而成供烹調用之酒。
(5)Cooking alcoholic beverages: alcoholic beverages utilizing liquor made from cereals or other starch-containingplants added with ethyl alcohol after saccharification as a base, or utilizing brewed alcoholic beverages, distilled spirits or ethyl alcohol directly as a base; with a salt content of more than 0.5% of the total volume, and with or without other flavors.
(六)其他酒類︰指前五目以外之酒類，包括粉末酒、膠狀酒、含酒香精、蜂蜜酒及其他未列名之酒類。
(6)Other alcoholic beverages: alcoholic beverages other than those specified in items (1) to (5), including powderliquors, honey liquors and other unlisted liquors.
(七)酒精︰凡含酒精成分以容量計算超過百分之八十之未變性酒精。
(7)Ethyl alcohol: un-denatured ethyl alcohol with an alcohol content in excess of 80 percent of the total volume.
四酒精成分︰係指攝氏檢溫器二十度時，原容量百分比中含有乙醇之容量而言。
4.“Alcohol content” refers to the volume percentage of ethyl alcohol at 20 degree Celsius.
第3條 菸酒稅於菸酒出廠或進口時徵收之。
Article 3 Tobacco and alcohol tax shall be levied upon removal of tobacco or alcohol products from the factory or upon importation.
菸酒有下列情形之一者，應視為出廠︰
The taxable tobacco or alcohol products shall be deemed as “removal from the factory” in any of the following conditions:
一在廠內供消費者。
1.Goods provided in the factory for consumption.
二在廠內加工為非應稅產品者。
2.Goods processed in the factory into non-taxable products.
三在廠內因法院強制執行或其他原因而移轉他人持有者。
3.Goods in the factory transferred to another person upon the court′s compulsory execution or for other purposes.
四產製廠商申請註銷登記時之庫存菸酒。
4.Goods in stock when the manufacturer applies for de-registration.
第4條 菸酒稅之納稅義務人如下：
Article 4 The taxpayers of tobacco and alcohol tax are as follows: