The Ministry of Finance stated that domestic greenhouse gas reduction credits obtained by enterprises can be used to offset the increase in greenhouse gases, be deducted from greenhouse gas emissions, or be used to offset greenhouse gases in accordance with Articles 25 and 26 of the Climate Change Response Act. The use of excess amount and other purposes is called "right" with property value in the tax law. If a business owner transfers the reduction amount, business tax shall be levied in accordance with the law.

The Ministry of Finance explained that the Ministry of Environment entrusted the Taiwan Carbon Exchange Co., Ltd. to set up a trading platform for enterprises to trade or auction reduction credits, and the Carbon Exchange will collect a handling fee from the purchaser of reduction credits on behalf of the Ministry of Environment and allocate the funds. into the greenhouse gas management fund set up by the ministry.

Since the reduction quota has the nature of rights, the seller enterprise (that is, the enterprise that supplies the reduction quota) shall transfer the reduction quota with or without compensation in accordance with the provisions of the Greenhouse Gas Reduction Credit Transaction Auction and Transfer Management Measures, depending on the value-added and non-compensation type. Article 1, Article 3, Item 2 and Item 4 of the Value-Added Business Tax Law stipulate that if services are sold within the territory of China, a unified invoice should be issued and business tax paid in accordance with the law.

The Ministry of Finance further stated that the Ministry of Environment provides a trading platform for the buyer's enterprise and the seller's enterprise to trade the reduction quota, and the handling fee charged to the buyer's enterprise in accordance with Article 11 of the Temperature Management Measures has been recognized by the Ministry of Environment as a special public class and is not a Business tax taxable scope.