佑德會計師事務所

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www.udecpa.com.tw 桃園縣桃園市縣府路304-2號3F
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佑德官方網站搬家了

佑德會計師事務所官方網站成立了!!<br />
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<a href="http://www.udecpa.com.tw">www.udecpa.com.tw</a><br />
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<span style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13px; line-height: 18px;">營業時間 星期一至星期五 9:00 AM ~ 6:00 PM</span><br style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13px; line-height: 18px;" />
<span style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13px; line-height: 18px;">地址 郵遞區號 330 桃園縣桃園市縣府路304-2號3F</span><br style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13px; line-height: 18px;" />
<span style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13px; line-height: 18px;">Email&nbsp;</span><a href="https://mail.google.com/mail/?view=cm&amp;fs=1&amp;tf=1&amp;to=ude.cpa@udecpa.com.tw&amp;su=%E8%87%B4%E4%BD%91%E5%BE%B7%E6%9C%83%E8%A8%88%E5%B8%AB%E4%BA%8B%E5%8B%99%E6%89%80" style="text-decoration: none; color: rgb(0, 111, 239); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13px; line-height: 18px;" target="_blank"><span style="font-size: x-small;">ude.cpa@udecpa.com.tw</span></a><br style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13px; line-height: 18px;" />
<span style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13px; line-height: 18px;">電話 (03)-338-0086</span><br style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13px; line-height: 18px;" />
<span style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13px; line-height: 18px;">傳真 (03)-335-7038</span></div>
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包作業營業人因買受人事由無法收回價款申請退還營業稅或留抵應納營業稅作業要點

&nbsp;<span style="font-family: Verdana, sans-serif; font-size: 13px; line-height: 18px; color: rgb(90, 90, 90);">&nbsp;財政部</span><span style="font-family: Verdana, sans-serif; font-size: 13px; line-height: 18px; color: rgb(90, 90, 90);">訂定發布「財政部各地區國稅局受理</span><b style="color: rgb(41, 41, 41); font-family: Verdana, sans-serif; font-size: 13px; line-height: 18px;"><span style="color: red;">包作業營業人</span></b><span style="font-family: Verdana, sans-serif; font-size: 13px; line-height: 18px; color: rgb(90, 90, 90);">因買受人事由無法收回價款申請退還營業稅或留抵應納營業稅作業要點」</span><span style="font-family: Verdana, sans-serif; font-size: 13px; line-height: 18px; color: rgb(90, 90, 90);">說明,包作業營業人,依加值型及非加值型營業稅法(以下簡稱營業稅法)之營業人開立銷售憑證時限表規定,係採「依其工程合約所載每期應收價款時」之時限開立憑證,該規定依司法院釋字第</span><span lang="EN-US" style="font-family: Verdana, sans-serif; font-size: 13px; line-height: 18px; color: rgb(90, 90, 90);">688</span><span style="font-family: Verdana, sans-serif; font-size: 13px; line-height: 18px; color: rgb(90, 90, 90);">號解釋,尚無悖於憲法第</span><span lang="EN-US" style="font-family: Verdana, sans-serif; font-size: 13px; line-height: 18px; color: rgb(90, 90, 90);">7</span><span style="font-family: Verdana, sans-serif; font-size: 13px; line-height: 18px; color: rgb(90, 90, 90);">條平等原則及第</span><span lang="EN-US" style="font-family: Verdana, sans-serif; font-size: 13px; line-height: 18px; color: rgb(90, 90, 90);">23</span><span style="font-family: Verdana, sans-serif; font-size: 13px; line-height: 18px; color: rgb(90, 90, 90);">條比例原則。惟依該解釋意旨,考量包作業多屬包工兼包料,其作業主要繫於勞務之完成,現行營業稅法規定其開立發票時限(應收價款時)早於勞務承攬業(收款時),但對於開立發票後,營業人無法收取價款情形,未為適當處理,似欠妥適。是以,該部爰參照現行單純買賣業及勞務承攬業開立憑證規定,訂定前開作業要點,明定包作業營業人已繳納但無從轉嫁之營業稅,符合一定要件者,允予退還或留抵應納營業稅,以符衡平。....</span><br />
<a href="http://www.udecpa.com.tw/2013/08/blog-post_29.html">http://www.udecpa.com.tw/2013/08/blog-post_29.html</a>
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營利事業列報商品盤損,其商品盤損率在1﹪以下者,仍須符合特定要件始得認列

&nbsp;<span style="font-family: Arial, Helvetica, sans-serif; font-size: 13px; line-height: 22px; color: rgb(90, 90, 90);">營利事業列報商品盤損,係對於存貨採<u>永續盤存制</u>或<u>經核准採零售價法</u>者才可適用,又依</span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 13px; line-height: 22px; color: blue;">營利事業所得稅查核準則第<span lang="EN-US">101</span>條規定,應於事實發生後<span lang="EN-US">30</span>日內,檢具清單報請所轄稽徵機關調查,或經會計師盤點並提出查核簽證報告或年度所得稅查核簽證報告</span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 13px; line-height: 22px; color: rgb(90, 90, 90);">,俾稽徵機關核實認定,而免遭剔除補稅。<b>但若依商品之性質可能發生自然損耗或滅失情事,無法提出證明文件者,如營利事業會計制度健全,經實地盤點結果,其商品盤損率在</b></span><span lang="EN-US" style="font-family: Arial, Helvetica, sans-serif; font-size: 13px; line-height: 22px; color: rgb(90, 90, 90);"><b>1</b></span><span style="font-family: Arial, Helvetica, sans-serif; font-size: 13px; line-height: 22px; color: rgb(90, 90, 90);"><b>﹪以下者,得予認定</b>。....</span><br />
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<a href="http://www.udecpa.com.tw/2013/08/1.html">http://www.udecpa.com.tw/2013/08/1.html</a>
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申請&quot;建築物室內裝修業&quot;之設立登記應備文件

&nbsp;<span style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13px; line-height: 18px;">申請&quot;建築物室內裝修業&quot;之設立登記應備文件如下:</span><br style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13px; line-height: 18px;" />
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<span style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13px; line-height: 18px;">1.公司或商號名稱中,須標示&quot;室內裝修&quot;</span><br style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13px; line-height: 18px;" />
<span style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13px; line-height: 18px;">2.須聘有專業技術人員</span><br style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13px; line-height: 18px;" />
<span style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13px; line-height: 18px;">3.營建署登記規費為4,000元</span><br style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13px; line-height: 18px;" />
<span style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13px; line-height: 18px;">4.登記流程:公司商業登記階段先完成後--&gt;內政部營建署再辦登記</span><br style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13px; line-height: 18px;" />
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<span style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13px; line-height: 18px;">如有需室內裝修業的設立登記,可以來電本所洽詢。</span><br />
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<a href="http://www.udecpa.com.tw/2013/08/blog-post_8.html">http://www.udecpa.com.tw/2013/08/blog-post_8.html</a>
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賠償款收入是否應開立統一發票?

&nbsp;<span style="color: rgb(41, 41, 41); font-family: 新細明體, serif; font-size: 11.5pt;"><b><span style="color: blue;">營業人間因交易行為而衍生之賠償款收入是否應開立統一發票?</span></b></span><br />
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<span style="color: rgb(90, 90, 90); font-family: 新細明體, serif; font-size: 11.5pt;">依加值型及非加值型營業稅法</span><span lang="EN-US" style="color: rgb(90, 90, 90); font-family: Arial, sans-serif; font-size: 11.5pt;">(</span><span style="color: rgb(90, 90, 90); font-family: 新細明體, serif; font-size: 11.5pt;">以下簡稱營業稅法</span><span lang="EN-US" style="color: rgb(90, 90, 90); font-family: Arial, sans-serif; font-size: 11.5pt;">)</span><span style="color: rgb(90, 90, 90); font-family: 新細明體, serif; font-size: 11.5pt;">第</span><span lang="EN-US" style="color: rgb(90, 90, 90); font-family: Arial, sans-serif; font-size: 11.5pt;">1</span><span style="color: rgb(90, 90, 90); font-family: 新細明體, serif; font-size: 11.5pt;">條及第</span><span lang="EN-US" style="color: rgb(90, 90, 90); font-family: Arial, sans-serif; font-size: 11.5pt;">16</span><span style="color: rgb(90, 90, 90); font-family: 新細明體, serif; font-size: 11.5pt;">條規定,在中華民國境內銷售貨物或勞務及進口貨物,均應依本法規定課徵加值型或非加值型營業稅;<b>而銷售額即為營業人銷售貨物或勞務所收取之「全部」代價,包括營業人在貨物或勞務之價額外收取之一切費用</b>。</span><br style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13px; line-height: 18px;" />
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<span style="color: rgb(90, 90, 90); font-family: 新細明體, serif; font-size: 11.5pt;">舉例說明,營業人甲向供應商乙購買貨物,因營業人甲延遲付款,乙營業人予以加收利息,係屬營業稅法第</span><span lang="EN-US" style="color: rgb(90, 90, 90); font-family: Arial, sans-serif; font-size: 11.5pt;">16</span><span style="color: rgb(90, 90, 90); font-family: 新細明體, serif; font-size: 11.5pt;">條規定之銷售額範圍,供應商乙應於加收利息時開立統一發票報繳營業稅;反之,若因供應商乙所交付之貨物有瑕疵並造成營業人甲之損失,經協調後營業人甲向供應商乙請求之損害賠償款,核非屬營業稅法第</span><span lang="EN-US" style="color: rgb(90, 90, 90); font-family: Arial, sans-serif; font-size: 11.5pt;">16</span><span style="color: rgb(90, 90, 90); font-family: 新細明體, serif; font-size: 11.5pt;">條規定之銷售額,應免徵營業稅,依統一發票使用辦法第</span><span lang="EN-US" style="color: rgb(90, 90, 90); font-family: Arial, sans-serif; font-size: 11.5pt;">4</span><span style="color: rgb(90, 90, 90); font-family: 新細明體, serif; font-size: 11.5pt;">條第</span><span lang="EN-US" style="color: rgb(90, 90, 90); font-family: Arial, sans-serif; font-size: 11.5pt;">29</span><span style="color: rgb(90, 90, 90); font-family: 新細明體, serif; font-size: 11.5pt;">款規定,得免由營業人甲開立統一發票。</span><br style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13px; line-height: 18px;" />
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<span style="font-size: 13px; line-height: 18px; color: rgb(90, 90, 90); font-family: 新細明體, serif;"><span style="font-size: 15px;">(摘錄自財政部新聞稿)</span></span><br style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13px; line-height: 18px;" />
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被繼承人遺產中,未公開上市公司股票之價值計算,應考量該公司所持有土地是否須重行估定其價值

&nbsp;<span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:13px;"><span style="color:rgb(41,41,41);">&nbsp;&nbsp;<strong><span style="color:blue;">被繼承人遺產中有未公開上市之公司股票,其股票價值以繼承開始日該公司之資產淨值估價,其於計算公司之資產淨值時,對於公司資產中土地之估價,以實際成本為準,但如因物價上漲等因素,有重行估定其價值之必要時,可依平均地權條例所規定之公告現值調整其帳面價值,計課遺產稅。</span></strong></span></span></span><br style="color:rgb(41, 41, 41);font-family:Arial, Tahoma, Helvetica, FreeSans, sans-serif;font-size:13px;line-height:18px;" />
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<span style="font-family:arial,helvetica,sans-serif;"><span style="font-size:13px;"><span style="color:rgb(41,41,41);"><span style="color:rgb(90,90,90);">&nbsp; &nbsp; &nbsp; &nbsp;財政部臺北局案例,被繼承人甲君於</span></span><span style="color:rgb(90,90,90);">97</span></span><span style="color:rgb(90,90,90);">年死亡,繼承人辦理遺產稅申報,列報被繼承人投資</span></span><span style="color:rgb(90,90,90);">A</span><span style="color:rgb(90,90,90);">公司股份</span><span style="color:rgb(90,90,90);">30</span><span style="color:rgb(90,90,90);">萬股,經依申請人提供資料,按每股</span><span style="color:rgb(90,90,90);">10</span><span style="color:rgb(90,90,90);">元計算,核定被繼承人投資</span><span style="color:rgb(90,90,90);">A</span><span style="color:rgb(90,90,90);">公司金額</span><span style="color:rgb(90,90,90);">300</span><span style="color:rgb(90,90,90);">萬元。嗣後查得於被繼承人死亡時,</span><span style="color:rgb(90,90,90);">A</span><span style="color:rgb(90,90,90);">公司帳載土地價值雖僅為</span><span style="color:rgb(90,90,90);">160</span><span style="color:rgb(90,90,90);">萬元,惟其持有之臺北市</span><span style="color:rgb(90,90,90);">10</span><span style="color:rgb(90,90,90);">筆土地,當時公告現值合計已達</span><span style="color:rgb(90,90,90);">2</span><span style="color:rgb(90,90,90);">億餘元,應依前揭規定調整其帳面價值,重新計算公司每股淨值為</span><span style="color:rgb(90,90,90);">200</span><span style="color:rgb(90,90,90);">元,經扣除記存土地增值稅後,就每股差額</span><span style="color:rgb(90,90,90);">190</span><span style="color:rgb(90,90,90);">元部分,應依法補徵,乃就被繼承人投資</span><span style="color:rgb(90,90,90);">A</span><span style="color:rgb(90,90,90);">公司淨值差額部分,核定遺產</span><span style="color:rgb(90,90,90);">5</span><span style="color:rgb(90,90,90);">千</span><span style="color:rgb(90,90,90);">7</span><span style="color:rgb(90,90,90);">百萬元,應納稅額</span><span style="color:rgb(90,90,90);">2</span><span style="color:rgb(90,90,90);">千萬元。繼承人主張被繼承人投資公司股份,第</span><span style="color:rgb(90,90,90);">1</span><span style="color:rgb(90,90,90);">次已核定</span><span style="color:rgb(90,90,90);">160</span><span style="color:rgb(90,90,90);">萬元,不應當第</span><span style="color:rgb(90,90,90);">2</span><span style="color:rgb(90,90,90);">次再核定</span><span style="color:rgb(90,90,90);">5,700</span><span style="color:rgb(90,90,90);">萬元。經該局以依稅捐稽徵法第</span><span style="color:rgb(90,90,90);">21</span><span style="color:rgb(90,90,90);">條規定,在核課期間內,經另發現應徵之稅捐者,仍應依法補徵,本件於核課期間內另發現應徵之稅捐,自應依法補徵,乃駁回繼承人的請求。</span><br style="color:rgb(41, 41, 41);font-family:Arial, Tahoma, Helvetica, FreeSans, sans-serif;font-size:13px;line-height:18px;" />
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<span style="font-family:arial,helvetica,sans-serif;"><span style="color:rgb(90,90,90);">(</span></span><span style="color:rgb(90,90,90);">摘錄自財政部新聞稿</span><span style="color:rgb(90,90,90);">)</span></div>
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<a href="http://www.udecpa.com.tw/2013/07/blog-post_31.html">佑德會計師事務所</a><a href="http://www.udecpa.com.tw">官方網站</a></div>
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營業人使用二聯式統一發票,銷售金額誤開出「鉅額」統一發票時,應如何處理?

&nbsp;<span style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; line-height: 16.5pt; font-size: 11.5pt;"><span style="font-family:新細明體,serif;"><span style="color:rgb(90,90,90);">營業人開立二聯式統一發票金額書寫錯誤,未依規定作廢重開,將依加值型及非加值型營業稅法第</span></span></span><span style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; line-height: 16.5pt; font-size: 11.5pt;"><span style="font-family:arial,sans-serif;"><span style="color:rgb(90,90,90);">48</span></span></span><span style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; line-height: 16.5pt; font-size: 11.5pt;"><span style="font-family:新細明體,serif;"><span style="color:rgb(90,90,90);">條第</span></span></span><span style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; line-height: 16.5pt; font-size: 11.5pt;"><span style="font-family:arial,sans-serif;"><span style="color:rgb(90,90,90);">1</span></span></span><span style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; line-height: 16.5pt; font-size: 11.5pt;"><span style="font-family:新細明體,serif;"><span style="color:rgb(90,90,90);">項規定,</span></span><strong><span style="color:blue;">按該張統一發票之「正確銷售額」處</span></strong></span><strong style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13px; line-height: 16.5pt;"><span style="color:blue;"><span style="font-size:11.5pt;"><span style="font-family:arial,sans-serif;">1%</span></span></span><span style="font-size:11.5pt;"><span style="font-family:新細明體,serif;">罰鍰,其金額最低不得少於新臺幣</span></span><span style="font-size:11.5pt;"><span style="font-family:arial,sans-serif;">(</span></span><span style="font-size:11.5pt;"><span style="font-family:新細明體,serif;">下同</span></span><span style="font-size:11.5pt;"><span style="font-family:arial,sans-serif;">) 1,500</span></span><span style="font-size:11.5pt;"><span style="font-family:新細明體,serif;">元,最高不得超過</span></span><span style="font-size:11.5pt;"><span style="font-family:arial,sans-serif;">15,000</span></span><span style="font-size:11.5pt;"><span style="font-family:新細明體,serif;">元。</span></span></strong>
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<span style="font-size:11.5pt;"><span style="font-family:新細明體,serif;"><span style="color:rgb(90,90,90);">經營零售業或餐飲業之營業人,常因尖峰時段生意忙碌,一時不察將銷售總金額書寫(輸入)錯誤,尤以收銀機操作不當比例最高,例如重複鍵入金額兩次或誤將統一編號鍵為金額等。當營業人發現時,消費者常常已離開現場,無法作廢重開,陷入急尋消費者取回統一發票,否則將負擔高額稅負之困擾。</span></span></span></div>
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<span style="font-size:11.5pt;"><span style="font-family:新細明體,serif;"><span style="color:rgb(90,90,90);">上述情形營業人可以有更從容之處置方法</span></span></span><span style="font-size:11.5pt;"><span style="font-family:新細明體,serif;"><span style="color:rgb(90,90,90);">,</span></span><span style="color:blue;">營業人如遇統一發票金額書寫錯誤,卻又無法收回統一發票收執聯之情形,應檢具申請書,並敘明該張統一發票類型、字軌號碼、正確銷售額及存根聯影本向稽徵機關報備,該筆銷售額申報時則依「正確銷售額」申報,雖因過失而仍應依首揭規定處罰,但可免去負擔因誤開鉅額統一發票之高額稅負。</span></span>另外誤開金額與實際金額差距較小者,依稅務違章案件減免處罰標準第<span style="font-size:11.5pt;"><span style="font-family:arial,sans-serif;">16</span></span><span style="font-size:11.5pt;"><span style="font-family:新細明體,serif;">條第</span></span><span style="font-size:11.5pt;"><span style="font-family:arial,sans-serif;">1</span></span><span style="font-size:11.5pt;"><span style="font-family:新細明體,serif;">款規定,如營業人該張統一發票所載銷售額(書寫錯誤之銷售額)在</span></span><span style="font-size:11.5pt;"><span style="font-family:arial,sans-serif;">1,000</span></span><span style="font-size:11.5pt;"><span style="font-family:新細明體,serif;">元以下、銷售額較實際銷售額短(溢)開</span></span><span style="font-size:11.5pt;"><span style="font-family:arial,sans-serif;">1,000</span></span><span style="font-size:11.5pt;"><span style="font-family:新細明體,serif;">元以下或營業稅較實際營業稅短(溢)開</span></span><span style="font-size:11.5pt;"><span style="font-family:arial,sans-serif;">50</span></span><span style="font-size:11.5pt;"><span style="font-family:新細明體,serif;">元以下者,免予處罰。</span></span></div>
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<span style="font-size:11.5pt;"><span style="font-family:新細明體,serif;">(摘錄自財政部新聞稿)<br />
<a href="http://www.udecpa.com.tw/2013/07/blog-post_30.html">佑德會計師事務所</a></span></span></div>
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捐贈文化創意產業卻未向主管機關申請核發證明文件者,應視為對一般機關團體之捐贈計算限額

&nbsp;<span style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; line-height: 16.5pt; font-size: 11.5pt;"><span style="font-family:新細明體,serif;"><span style="color:rgb(90,90,90);">政府為促進文化創意產業之發展,於</span></span></span><span style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; line-height: 16.5pt; font-size: 11.5pt;"><span style="font-family:arial,sans-serif;"><span style="color:rgb(90,90,90);">99</span></span></span><span style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; line-height: 16.5pt; font-size: 11.5pt;"><span style="font-family:新細明體,serif;"><span style="color:rgb(90,90,90);">年</span></span></span><span style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; line-height: 16.5pt; font-size: 11.5pt;"><span style="font-family:arial,sans-serif;"><span style="color:rgb(90,90,90);">9</span></span></span><span style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; line-height: 16.5pt; font-size: 11.5pt;"><span style="font-family:新細明體,serif;"><span style="color:rgb(90,90,90);">月</span></span></span><span style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; line-height: 16.5pt; font-size: 11.5pt;"><span style="font-family:arial,sans-serif;"><span style="color:rgb(90,90,90);">7</span></span></span><span style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; line-height: 16.5pt; font-size: 11.5pt;"><span style="font-family:新細明體,serif;"><span style="color:rgb(90,90,90);">日制定「文化創意產業發展法」。該法第</span></span></span><span style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; line-height: 16.5pt; font-size: 11.5pt;"><span style="font-family:arial,sans-serif;"><span style="color:rgb(90,90,90);">26</span></span></span><span style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; line-height: 16.5pt; font-size: 11.5pt;"><span style="font-family:新細明體,serif;"><span style="color:rgb(90,90,90);">條規定營利事業<strong>從事下列捐贈</strong>,<strong>其捐贈總額在新臺幣</strong></span></span></span><strong style="color: rgb(41, 41, 41); font-family: Arial, Tahoma, Helvetica, FreeSans, sans-serif; font-size: 13px; line-height: 16.5pt;"><span style="font-size:11.5pt;"><span style="font-family:arial,sans-serif;"><span style="color:rgb(90,90,90);">1,000</span></span></span><span style="font-size:11.5pt;"><span style="font-family:新細明體,serif;"><span style="color:rgb(90,90,90);">萬元或所得額</span></span></span><span style="font-size:11.5pt;"><span style="font-family:arial,sans-serif;"><span style="color:rgb(90,90,90);">10%</span></span></span><span style="font-size:11.5pt;"><span style="font-family:新細明體,serif;"><span style="color:rgb(90,90,90);">之額度內,得列為當年度費用或損失,不受所得稅法第</span></span></span><span style="font-size:11.5pt;"><span style="font-family:arial,sans-serif;"><span style="color:rgb(90,90,90);">36</span></span></span><span style="font-size:11.5pt;"><span style="font-family:新細明體,serif;"><span style="color:rgb(90,90,90);">條第</span></span></span><span style="font-size:11.5pt;"><span style="font-family:arial,sans-serif;"><span style="color:rgb(90,90,90);">2</span></span></span><span style="font-size:11.5pt;"><span style="font-family:新細明體,serif;"><span style="color:rgb(90,90,90);">款捐贈限額之規範:</span></span></span></strong>
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<span style="font-size:11.5pt;"><span style="font-family:新細明體,serif;"><span style="color:rgb(90,90,90);">一、購買由國內文化創意事業原創之產品或服務,並經由學校、機關、團體捐贈學生或弱勢團體。</span></span></span><br />
<span style="font-size:11.5pt;"><span style="font-family:新細明體,serif;"><span style="color:rgb(90,90,90);">二、偏遠地區舉辦之文化創意活動。</span></span></span><br />
<span style="font-size:11.5pt;"><span style="font-family:新細明體,serif;"><span style="color:rgb(90,90,90);">三、捐贈文化創意事業成立育成中心。</span></span></span><br />
<span style="font-size:11.5pt;"><span style="font-family:新細明體,serif;"><span style="color:rgb(90,90,90);">四、其他經中央主管機關認定之事項。</span></span></span></div>
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<span style="font-size:11.5pt;"><span style="font-family:新細明體,serif;"><span style="color:rgb(90,90,90);">營利事業如有合於以上規定之捐贈,應另依「營利事業捐贈文化創意相關支出認列費用或損失實施辦法」第</span></span></span><span style="font-size:11.5pt;"><span style="font-family:arial,sans-serif;"><span style="color:rgb(90,90,90);">6</span></span></span><span style="font-size:11.5pt;"><span style="font-family:新細明體,serif;"><span style="color:rgb(90,90,90);">條的規定,於會計年度終了後之一個月內,檢附申請書及相關文件或資料,向中央目的事業主管機關申請核發證明文件,且在辦理當年度結算申報時,依申報書第</span></span></span><span style="font-size:11.5pt;"><span style="font-family:arial,sans-serif;"><span style="color:rgb(90,90,90);">6</span></span></span><span style="font-size:11.5pt;"><span style="font-family:新細明體,serif;"><span style="color:rgb(90,90,90);">頁格式填報,並檢附主管機關核發之證明文件、支出相關憑證及資料,由營利事業所在地之稽徵機關核定其數額,始得不受捐贈限額之規範。</span></span></span></div>
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<span style="font-size:11.5pt;"><span style="font-family:新細明體,serif;"><span style="color:rgb(90,90,90);"><strong>營利事業當年度如有捐贈文化創意產業卻未向中央目的事業主管機關(目前為文化部)申請核發證明文件者,申報時應自行改為對一般機關團體之捐贈計算限額</strong>,以免因超限被剔除費用,除補徵稅額外,又要加計利息。</span></span></span></div>
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<span style="font-size:11.5pt;"><span style="font-family:新細明體,serif;"><span style="color:rgb(90,90,90);">(摘錄自財政部新聞稿)<br />
<a href="http://www.udecpa.com.tw/2013/07/blog-post_29.html">佑德會計師事務所官方網站</a></span></span></span></div>
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申請復查及提起訴願的法定期間雖同為30日,惟起算點大不同

&nbsp;<span class="Apple-style-span" style="font-family: Arial; font-size: 15px; border-collapse: collapse; color: rgb(90, 90, 90); line-height: 22px; ">(桃園訊) 財政部臺灣省北區國稅局表示,接獲稽徵機關核定稅額繳款書,如有不服,得依法循序申請復查、提起訴願及行政訴訟等行政救濟,其中申請復查及提起訴願的法定期間,雖同為30天,但是起算點卻大不相同。納稅義務人應該注意兩者之差異,以保障自身權益。<p>&nbsp;</p></span>
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薪資所得課稅相關規定

&nbsp;<span class="Apple-style-span" style="font-family: Arial; font-size: 15px; border-collapse: collapse; color: rgb(90, 90, 90); line-height: 22px; ">財政部臺北市國稅局表示,扣繳單位每月薪資之給付日,如逢假日而提前或延後,致發生跨月給付者,該提前或延後給付之薪資得併入原應給付日所屬月份之薪資計算應扣繳稅額。</span>
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