台湾由于其特殊的地理自然环境，形成了以进出口为主导的经济体系，原材料大都依赖进口，产品外销比较大，经济对外依存度极高。其关于出口的税收制度，也有其鲜明的特征，即较集中于关说、进料加工税收方面，而涉及营业税（加值型营业税）方面的条文不多，本文即依其《关税法 Due to its special geographical and natural environment, Taiwan has formed an economic system dominated by import and export. Most raw materials rely on imports and the products are exported more and the economy is highly dependent on the rest of the world. Its export tax system also has its own distinctive features, namely, it focuses more on customs taxes and on the revenue from processing of imported materials, and there are not many provisions on sales tax (value added sales tax). According to the "Tariff Law