因應奢侈稅，M.Benz調整各車系售價 - Benz
By Tracy
at 2011-06-16T16:52
at 2011-06-16T16:52
Table of Contents
奢侈稅的算法財政部網站有範例：
車輛報關價格 C
進口關稅 17.5%
貨物稅 30%
營業稅 5%
所以完稅價格應為 C*(1+0.175)*(1+0.3)*(1+0.05)=C'
亦即車商的成本
但是問題就在車商很怕成本因此曝光，所以有可能出現 C'< 3,000,000 NTD
但是一樣要調價，但其實所謂的奢侈稅概念早就出現在牌照稅上了，
牌照稅照字面上只是一種規費，怎麼會按照排氣量來課稅? 這不就是在懲罰
大排氣量的車主嗎? 我想所謂的奢侈稅不過是再扒消費者一層皮罷了
補上網址以供參考
http://www.dot.gov.tw/dot/content/ebook/2011051006/index.html
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