營業稅電子資料申報繳稅作業翻譯節錄

銷售額為統一發票或其他憑證上所填載之金額及「銷貨退回或折讓證明單」之退回或折讓金額。填寫申報書時依下列公式計算銷項稅額：
銷項稅額 = 當期開立憑證總額 x 特種稅額稅率（四捨五入）

The Sales Amount shall be the amount stated on the Uniform Invoice and any other Documentary Evidences and the returned amount listed on the Certificate of Sales/Purchases Returns or Allowances on Merchandise Sold/Purchased. The Output Tax shall be computed by following formula when filing the tax declaration:
 
Output Tax = Total amount of the issued documentary evidences in the corresponding period * Special Tax(round up to dollars)