其他| 1. | 財政部(2019)。中華民國財政2019，https://www.mof.gov.tw/singlehtml/147?cntId=155。   |
| 2. | 貨物稅重要史料，http://museum.mof.gov.tw/ct.asp?xItem=15584&ctNode=33&mp=1。 |
| 3. | OECD。Revenue Statistics，https://stats.oecd.org/index.aspx?DataSetCode=REV#。 |
| 4. | VAT rates，https://www.gov.uk/vat-rates。 |
| 5. | VAT rates on different goods and services，https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services#health-education-welfare-and-charities。 |
| 6. | VAT Rates on Consumer Goods in UK，https://www.dnsassociates.co.uk/blog/vat-rates-on-consumer-goods-uk。 |
| 7. | United Kingdom Sales Tax Rate-VAT，https://tradingeconomics.com/united-kingdoni/sales-tax-rate。 |
| 8. | Vehicle Excise Duty，https://www.gov.uk/govemment/publications/vehicle-excise-duty/vehicle-excise-duty。 |
| 9. | Vehicle tax rates，https://www.gov.uk/vehicle-tax-rate-tables。 |
| 10. | State Sales Tax Rates--2018，https://www.taxadmin.org/assets/docs/Research/Rates/sales.pdf。 |
| 11. | California City and County Sales and Use Tax Rates (effective October 1, 2018)，http://www.cdtfa.ca.gov/taxes-and-fees/rates.aspx。 |
| 12. | What are the major federal excise taxes, and how much money do they raise?，https://www.taxpolicycenter.org/briefmg-book/what-are-major-federal-excise-taxes-and-how-much-money-do-they-raise。 |
| 13. | Congress of the United States，https://www.jct.gov/publications.html?func=startdown&id=3721。 |
| 14. | Tax Rates-Special Taxes and Fees，https://www.cdtfa.ca.gov/taxes-and-fees/tax-rates-stfd.htm。 |
| 15. | History of tax in Australia，https://www.taxsuperandyou.gov.au/node/133/take。 |
| 16. | GST，https://www.ato.gov.au/Business/GST/。 |
| 17. | GST--free sales，https://www.ato.gov.au/business/gst/when-to-charge-gst-(and-when-not-to)/gst-free-sales/。 |
| 18. | Excise and excise equivalent goods，https://www.ato.gov.au/Business/Excise-and-excise-equivalent-goods/。 |
| 19. | Wine equalisation tax (WET)，https://www.ato.gov.au/Business/Business-activity-statements-(BAS)AVine-equalisation-tax-(WET)/。 |
| 20. | Excise rates for alcohol，https://www.ato.gov.au/business/excise-and-excise-equivalent-goods/alcohol-excise/excise-rates-for-alcohol/。 |
| 21. | Excise rates for fuel，https://www.ato.gov.au/business/excise-and-excise-equivalent-goods/fuel-excise/excise-rates-for-fuel/。 |
| 22. | Excise rates for tobacco，https://www.ato.gov.auÆusiness/excise-and-excise-equivalent-goods/tobacco-excise/excise-rates-for-tobacco/。 |
| 23. | Luxury car tax rate and thresholds，https://www.ato.gov.au/rates/luxury-car-tax-rate-and-thresholds/。 |
| 24. | Charge the GST/HST，https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/chargegst/charge-gst-hst.html。 |
| 25. | B. C. Provincial Sales Tax (PST)，https://www2.gov.bc.ca/gov/content/taxes/sales-taxes/pst。 |
| 26. | Excise Duty Rates，https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/edrates/excise-duty-rates.html。 |
| 27. | Current Rates of Excise Taxes，https://www.canada.ca/en/revenue-agency/services/foms-publications/publications/currte/current-rates-excise-taxes.html。 |
| 28. | Motor Fuel Tax and Carbon Tax，https://www2.gov.bc.ca/gov/content/taxes/sales-taxes/motor-fiiel-carbon-tax。 |
| 29. | Tobacco Tax，https://www2.gov.bc.ca/gov/content/taxes/sales-taxes/tobacco-tax。 |
| 30. | Advance Disposal Fees，http://www.tsbc.ca/ecofee.php。 |
| 31. | Canada Revenue Agency-GST/HST calculator (and rates)，http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/rts-eng.html#rt。 |
| 32. | Cannabis and PST，https://www2.gov.bc.ca/gov/content/taxes/sales-taxes/pst/charge-collect/cannabis。 |
| 33. | (2016)。德國聯邦財政部稅制介紹，https://www.bundesfinanzministerium.de/Content/EN/Standardartikel/Press_Room/Publications/Brochures/2012-10-30-abc-on-taxes-pdf.pdf?_blob=publicationFile&v=17。 |
| 34. | E85是85%酒精和15%汽油混合的燃料，http://www.phoenixenvironmentalsystems.com/cn/content/írequently-asked-questions。 延伸查詢 |
| 35. | Revenue Statistics 2019--Finland，https://www.oecd.org/tax/revenue-statistics-finland.pdf。 |
| 36. | (2009)。芬蘭稅制，https://www.vero.fi/contentassets/1898323ac47949fD8f6d7dl4f65be8fa/taxation_in_finland_2009.pdf。 |
| 37. | Revenue Statistics 2019--Poland，https://www.oecd.org/tax/revenue-statistics-poland.pdf。 |
| 38. | (20170328)。Ayming business performance consulting，https://www.ayming.pl/en/stockage/news-detail/excise-duty-on-electricity-poland-as-compared-to-the-eu/。 |
| 39. | (2012)。波蘭稅制，https://www.paih.gov.pl/fiIes/?id_plik=18191。 |
| 40. | Ciecierski, Christina Czart，Cherukupalli, Rajeev，Weresa, Marzenna A.(2011)。The Economics of Tobacco and Tobacco Taxation in Poland，https://www.tobaccofreekids.org/assets/global/pdfs/en/Poland_tobacco_taxes_summary_en.pdf， 。 |
| 41. | 2018 조세수첩，https://www.nabo.go.kr/system/common/JSPservlet/download.jsp?fCode=33314956&fSHC=&fName=2018+조세수첩.pdf&fMime=application/pdf&fBid=19&flag=bluenet。 |
| 42. | (2018)。Singapore Trade Classification, Customs and Excise Duties 2018，https://www.customs.gov.sg/-/media/cus/files/business/harmonized-system-cIassification-of-goods/resources/stcced/stcced-2018-march-2019-version/resources/_pdfs_/singaporetradeclassificationcustomsandexcise_.pdf。 |
| 43. | 2017年中國稅務年度報告，http://www.chinatax.gov.cn/download/pd£/chinese2017.pdf。 延伸查詢 |
| 44. | (2018)。完善促進消費體制機制實施方案（2018-2020年），http://www.chinatax.gov.cn/n810341/n810780/c2858005/content.html。 延伸查詢 |