2016汽車駕照的筆試 汽車筆試沒過汽車駕照筆試有效期限汽車筆試時效2015汽車駕照筆試是採用什麼方法考的?2016

下營區黃小姐詢問：製造飲料品的廠商，申報貨物稅完稅價格時，紙箱能否當做容器成本扣除？

南區國稅局新營分局答覆：依據貨物稅條例規定，國內產製的飲料品扣除直接供裝置飲料的紙盒容器價格後的批發價，以此批發價再依規定的比率計算貨物稅完稅價格，至於裝放飲料的包裝用紙箱，並非直接裝置飲料的容器，是包裝的從物，從物的價格要包含在完稅價格內，所以不能扣除。

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