佑德會計師事務所

關於部落格
www.udecpa.com.tw 桃園縣桃園市縣府路304-2號3F
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買中古車無憑證 仍可扣抵稅額(僅限車商)

中古車商孟先生問:本公司日前購入中古車,但無法取得進項憑證,購車時內含的5%營業稅是否可以扣抵銷項稅額?
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公司領回勞退金 應繳營所稅

台北市國稅局表示,公司領回已提撥的勞工退休準備金,實際支付勞工退休金後若有餘款,應併入當年度其他收入,報繳營利事業所得稅,否則將處一倍以下罰鍰。
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折舊認列 從合併基準日算起

<span style="FONT-SIZE: 11pt; COLOR: #414141; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: Verdana; mso-ascii-font-family: Verdana; mso-ansi-language: EN-US; mso-fareast-language: ZH-TW; mso-bidi-language: AR-SA">企業若進行併購,當年度要進行合併財產辦理結算申報時,必須從合併基準日起,才能認列消滅公司的折舊費用,若提前提列,將會被剔除並補稅。</span>
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企業併購認列商譽 稅局回頭查

<p><span style="FONT-SIZE: 11pt; COLOR: #414141; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: Verdana; mso-font-kerning: 0pt; mso-ascii-font-family: Verdana">企業併購後,存續公司認列攤銷商譽的費用,國稅局採取從嚴認定,費用一剔除至少上千萬元,目前國稅局採用固定資產要課決算所得稅的新解釋令,回頭剔除往年合併案的商譽攤提,引發企業界反彈。</span></p>
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交貨地不同 費用申報不可混淆

<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 18pt; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><span style="FONT-SIZE: 11pt; COLOR: #414141; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: Verdana; mso-font-kerning: 0pt; mso-ascii-font-family: Verdana">貿易公司應注意,貿易條件以目的地為交貨地點者,進貨成本應較以起運地點交貨者為高,因此帳上的費用申報不可混淆,以免虛增成本被補稅處罰。</span><span style="FONT-SIZE: 11pt; COLOR: #414141; FONT-FAMILY: Verdana; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"> <span lang="EN-US">
<p>&nbsp;</p>
</span></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 18pt; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><span style="FONT-SIZE: 11pt; COLOR: #414141; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: Verdana; mso-font-kerning: 0pt; mso-ascii-font-family: Verdana">台北市國稅局副局長許春安說明,貿易條件為起運地交貨(</span><span lang="EN-US" style="FONT-SIZE: 11pt; COLOR: #414141; FONT-FAMILY: Verdana; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt">FOB</span><span style="FONT-SIZE: 11pt; COLOR: #414141; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: Verdana; mso-font-kerning: 0pt; mso-ascii-font-family: Verdana">)者,其運費及保險費等費用皆由買方負擔,故運費及保險費等費用可檢具合法憑證,列報為買方營業成本費用;而貿易條件為目的地交貨(</span><span lang="EN-US" style="FONT-SIZE: 11pt; COLOR: #414141; FONT-FAMILY: Verdana; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt">CIF</span><span style="FONT-SIZE: 11pt; COLOR: #414141; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: Verdana; mso-font-kerning: 0pt; mso-ascii-font-family: Verdana">)者,因運費及保險費等費用是由賣方負擔,其進口貨物價格因內含運費及保險費等費用,其進貨成本會較起運地交貨者為高,因此不得再列運費及保險費等費用。</span><span style="FONT-SIZE: 11pt; COLOR: #414141; FONT-FAMILY: Verdana; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"> <span lang="EN-US">
<p>&nbsp;</p>
</span></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 18pt; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><span style="FONT-SIZE: 11pt; COLOR: #414141; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: Verdana; mso-font-kerning: 0pt; mso-ascii-font-family: Verdana">台北市國稅局查核甲公司</span><span lang="EN-US" style="FONT-SIZE: 11pt; COLOR: #414141; FONT-FAMILY: Verdana; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt">94</span><span style="FONT-SIZE: 11pt; COLOR: #414141; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: Verdana; mso-font-kerning: 0pt; mso-ascii-font-family: Verdana">年度營利事業所得稅結算申報案,發現甲公司進口貨物為起運地交貨,但甲公司帳上進貨成本卻以目的地交貨計價方式記載,並列報運費及保險費於營業成本中,造成重複列報運費及保險費等費用,虛增營業成本,短漏報當年度所得額</span><span lang="EN-US" style="FONT-SIZE: 11pt; COLOR: #414141; FONT-FAMILY: Verdana; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt">500</span><span style="FONT-SIZE: 11pt; COLOR: #414141; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: Verdana; mso-font-kerning: 0pt; mso-ascii-font-family: Verdana">萬餘元,國稅局除補徵甲公司短漏的營所稅稅額外,並依所得稅法第</span><span lang="EN-US" style="FONT-SIZE: 11pt; COLOR: #414141; FONT-FAMILY: Verdana; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt">110</span><span style="FONT-SIZE: 11pt; COLOR: #414141; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: Verdana; mso-font-kerning: 0pt; mso-ascii-font-family: Verdana">條第</span><span lang="EN-US" style="FONT-SIZE: 11pt; COLOR: #414141; FONT-FAMILY: Verdana; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt">1 </span><span style="FONT-SIZE: 11pt; COLOR: #414141; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: Verdana; mso-font-kerning: 0pt; mso-ascii-font-family: Verdana">項規定,處以兩倍以下罰鍰。</span><span style="FONT-SIZE: 11pt; COLOR: #414141; FONT-FAMILY: Verdana; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"> <span lang="EN-US">
<p>&nbsp;</p>
</span></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; WORD-BREAK: break-all; LINE-HEIGHT: 18pt; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><span style="FONT-SIZE: 11pt; COLOR: #414141; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: Verdana; mso-font-kerning: 0pt; mso-ascii-font-family: Verdana">台北市國稅局也提醒,公司列報進出口的運費及保險費等相關費用時,應清楚區分貨物當初的實際貿易條件,不能混淆虛增營業成本。</span><span lang="EN-US" style="FONT-SIZE: 11pt; COLOR: #414141; FONT-FAMILY: Verdana; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt">
<p>&nbsp;</p>
</span></p>
<span style="FONT-SIZE: 11pt; COLOR: #414141; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: Verdana; mso-ansi-language: EN-US; mso-fareast-language: ZH-TW; mso-bidi-language: AR-SA; mso-ascii-font-family: Verdana; mso-bidi-font-size: 12.0pt">【</span><chsdate w:st="on" isrocdate="False" islunardate="False" day="25" month="7" year="2008"><span lang="EN-US" style="FONT-SIZE: 11pt; COLOR: #414141; FONT-FAMILY: Verdana; mso-bidi-font-family: 新細明體; mso-ansi-language: EN-US; mso-fareast-language: ZH-TW; mso-bidi-language: AR-SA; mso-fareast-font-family: 新細明體; mso-bidi-font-size: 12.0pt">2008/07/25</span></chsdate><span lang="EN-US" style="FONT-SIZE: 11pt; COLOR: #414141; FONT-FAMILY: Verdana; mso-bidi-font-family: 新細明體; mso-ansi-language: EN-US; mso-fareast-language: ZH-TW; mso-bidi-language: AR-SA; mso-fareast-font-family: 新細明體; mso-bidi-font-size: 12.0pt"> </span><span style="FONT-SIZE: 11pt; COLOR: #414141; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: Verdana; mso-ansi-language: EN-US; mso-fareast-language: ZH-TW; mso-bidi-language: AR-SA; mso-ascii-font-family: Verdana; mso-bidi-font-size: 12.0pt">經濟日報】</span>
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營建業稅務申報實務彙整

<span style="FONT-SIZE: 20pt; FONT-FAMILY: 文鼎粗隸; mso-bidi-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-TW; mso-bidi-language: AR-SA; mso-font-kerning: 1.0pt">
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><b style="mso-bidi-font-weight: normal"><span style="FONT-SIZE: 14pt; FONT-FAMILY: 超研澤細行楷; mso-hansi-font-family: 標楷體">ㄧ、前言:<span lang="EN-US">
<p>&nbsp;</p>
</span></span></b></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 27pt; mso-char-indent-count: 2.25"><font size="3"><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">營建業係指專門承包建築物、公路、橋樑、隧道</span><span lang="EN-US"><font face="Times New Roman">…</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">及國防工程等營造,包括營造廠、水電工程業、建設公司及油漆粉刷工程等之包作業或勞務承攬業,是ㄧ較具專門技術之特殊營利事業,其營建之工程期長短不一,短者數個月,長者數年,其工程收入之認列與ㄧ般商品之銷售不同。</span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><span lang="EN-US">
<p><font face="Times New Roman" size="3">&nbsp;</font></p>
</span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><b style="mso-bidi-font-weight: normal"><span style="FONT-SIZE: 14pt; FONT-FAMILY: 超研澤細行楷; mso-hansi-font-family: 標楷體">二、建設業之經營型態:<span lang="EN-US">
<p>&nbsp;</p>
</span></span></b></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 18pt; mso-char-indent-count: 1.5"><font size="3"><b style="mso-bidi-font-weight: normal"><span lang="EN-US" style="FONT-FAMILY: 超研澤中鋼筆行楷">A</span></b><b style="mso-bidi-font-weight: normal"><span style="FONT-FAMILY: 超研澤中鋼筆行楷">投資方式<span lang="EN-US">
<p>&nbsp;</p>
</span></span></b></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 45pt; TEXT-INDENT: -18pt; mso-char-indent-count: -1.5; mso-para-margin-left: 2.25gd"><font size="3"><span lang="EN-US"><font face="Times New Roman">(</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">一</span><span lang="EN-US"><font face="Times New Roman">)</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">自地自建</span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 45pt; mso-para-margin-left: 3.75gd"><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><font size="3">建設公司自備土地資金委託營造廠興建房屋出售或出租。</font></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 45pt; TEXT-INDENT: -18pt; mso-char-indent-count: -1.5; mso-para-margin-left: 2.25gd"><font size="3"><span lang="EN-US"><font face="Times New Roman">(</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">二</span><span lang="EN-US"><font face="Times New Roman">)</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">合建分屋及合建分層</span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 45pt; mso-para-margin-left: 3.75gd"><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><font size="3">建設公司提供資金,地主提供土地合作興建房屋,興建完成後依約定比例分配房屋及應計之土地持分。其分配之房屋若無特定樓層通稱合建分屋,若有按層樓分配則稱為合建分層,例如建屋十二層,ㄧ至六樓為地主所有,七至十二樓建方所有。</font></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 45pt; TEXT-INDENT: -18pt; mso-char-indent-count: -1.5; mso-para-margin-left: 2.25gd"><font size="3"><span lang="EN-US"><font face="Times New Roman">(</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">三</span><span lang="EN-US"><font face="Times New Roman">)</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">合建分成</span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 45pt; mso-para-margin-left: 3.75gd"><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><font size="3">建設公司提供資金,地主提供土地合作興建房屋,建方及地主就房屋土地共同與購屋者簽訂買賣契約,由一方統籌收款後,依約定比例分配出售價款。</font></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 45pt; TEXT-INDENT: -18pt; mso-char-indent-count: -1.5; mso-para-margin-left: 2.25gd"><font size="3"><span lang="EN-US"><font face="Times New Roman">(</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">四</span><span lang="EN-US"><font face="Times New Roman">)</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">合建分售</span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 45pt; mso-para-margin-left: 3.75gd"><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><font size="3">建設公司提供資金,地主提供土地合作興建房屋,建方出售房屋、地主出售土地,雙方各自與購屋者簽約並各自收取價款。</font></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 45pt; TEXT-INDENT: -18pt; mso-char-indent-count: -1.5; mso-para-margin-left: 2.25gd"><font size="3"><span lang="EN-US"><font face="Times New Roman">(</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">五</span><span lang="EN-US"><font face="Times New Roman">)</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">個人建屋出售</span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 45pt; mso-para-margin-left: 3.75gd"><font size="3"><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">建屋出售者,除土地所有權人以持有一年以上之自用住宅用地,拆除改建房屋出售,應按其出售房屋之所得課徵綜合所得稅外,均應依法辦理營業登記,並課徵營業稅及營利事業所得稅</span><span lang="EN-US"><font face="Times New Roman">(</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">註:財政部</span><chsdate w:st="on" isrocdate="False" islunardate="False" day="31" month="1" year="1981"><span lang="EN-US"><font face="Times New Roman">81</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">年</span><span lang="EN-US"><font face="Times New Roman">1</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">月</span><span lang="EN-US"><font face="Times New Roman">31</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">日</span></chsdate><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">台財稅第</span><span lang="EN-US"><font face="Times New Roman">811657956</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">號函</span><span lang="EN-US"><font face="Times New Roman">)</font></span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><span lang="EN-US">
<p><font face="Times New Roman" size="3">&nbsp;</font></p>
</span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 18pt; mso-char-indent-count: 1.5"><font size="3"><b style="mso-bidi-font-weight: normal"><span lang="EN-US" style="FONT-FAMILY: 超研澤中鋼筆行楷">B</span></b><b style="mso-bidi-font-weight: normal"><span style="FONT-FAMILY: 超研澤中鋼筆行楷">興建方式<span lang="EN-US">
<p>&nbsp;</p>
</span></span></b></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 27pt; mso-char-indent-count: 2.25"><font size="3"><span lang="EN-US"><font face="Times New Roman">(</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">一</span><span lang="EN-US"><font face="Times New Roman">)</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">具備營造廠資格者自行興建</span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 27pt; mso-char-indent-count: 2.25"><font size="3"><span lang="EN-US"><font face="Times New Roman">(</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">二</span><span lang="EN-US"><font face="Times New Roman">)</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">委託其他營造廠商興建</span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 45pt; mso-para-margin-left: 3.75gd"><font size="3"><span lang="EN-US"><font face="Times New Roman">1.</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">包工包料。</span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 45pt; mso-para-margin-left: 3.75gd"><font size="3"><span lang="EN-US"><font face="Times New Roman">2.</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">包工不包料。</span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><span lang="EN-US">
<p><font face="Times New Roman" size="3">&nbsp;</font></p>
</span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><span lang="EN-US">
<p><font face="Times New Roman" size="3">&nbsp;</font></p>
</span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><b style="mso-bidi-font-weight: normal"><span style="FONT-SIZE: 14pt; FONT-FAMILY: 超研澤細行楷; mso-hansi-font-family: 標楷體">三、營造業之經營型態<span lang="EN-US">
<p>&nbsp;</p>
</span></span></b></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 18pt; mso-char-indent-count: 1.5"><font size="3"><b style="mso-bidi-font-weight: normal"><span lang="EN-US" style="FONT-FAMILY: 超研澤中鋼筆行楷">A.</span></b><b style="mso-bidi-font-weight: normal"><span style="FONT-FAMILY: 超研澤中鋼筆行楷">依承攬內容區分<span lang="EN-US">
<p>&nbsp;</p>
</span></span></b></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 27pt; mso-char-indent-count: 2.25"><font size="3"><span lang="EN-US"><font face="Times New Roman">(</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">一</span><span lang="EN-US"><font face="Times New Roman">)</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">包工包料,即俗稱包作業。</span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 27pt; mso-char-indent-count: 2.25"><font size="3"><span lang="EN-US"><font face="Times New Roman">(</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">二</span><span lang="EN-US"><font face="Times New Roman">)</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">包工不包料,即勞務承攬業。</span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 27pt; mso-char-indent-count: 2.25"><span lang="EN-US">
<p><font face="Times New Roman" size="3">&nbsp;</font></p>
</span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 18pt; mso-char-indent-count: 1.5"><font size="3"><b style="mso-bidi-font-weight: normal"><span lang="EN-US" style="FONT-FAMILY: 超研澤中鋼筆行楷">B.</span></b><b style="mso-bidi-font-weight: normal"><span style="FONT-FAMILY: 超研澤中鋼筆行楷">依營造業法第六條規定區分<span lang="EN-US">
<p>&nbsp;</p>
</span></span></b></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 45pt; TEXT-INDENT: -18pt; mso-char-indent-count: -1.5; mso-para-margin-left: 2.25gd"><font size="3"><span lang="EN-US"><font face="Times New Roman">(</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">一</span><span lang="EN-US"><font face="Times New Roman">)</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">綜合營造業</span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 45pt; mso-para-margin-left: 3.75gd"><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><font size="3">向中央主管機關申請許可、登記,綜理營繕工程施工及管理等整體性工作之廠商。</font></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 45pt; TEXT-INDENT: -18pt; mso-char-indent-count: -1.5; mso-para-margin-left: 2.25gd"><font size="3"><span lang="EN-US"><font face="Times New Roman">(</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">二</span><span lang="EN-US"><font face="Times New Roman">)</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">專業營造廠</span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 45pt; mso-para-margin-left: 3.75gd"><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><font size="3">向中央主管機關申請許可、登記,從事專業工程之廠商。</font></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 45pt; TEXT-INDENT: -18pt; mso-char-indent-count: -1.5; mso-para-margin-left: 2.25gd"><font size="3"><span lang="EN-US"><font face="Times New Roman">(</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">三</span><span lang="EN-US"><font face="Times New Roman">)</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">土木包工業</span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 45pt; mso-para-margin-left: 3.75gd"><font size="3"><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">向直轄市、縣</span><span lang="EN-US"><font face="Times New Roman">(</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">市</span><span lang="EN-US"><font face="Times New Roman">)</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">主管機關申請許可、登記,在當地或鄰近地區承攬小型綜合營繕工程之廠商。</span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 45pt; mso-para-margin-left: 3.75gd"><span lang="EN-US">
<p><font face="Times New Roman" size="3">&nbsp;</font></p>
</span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><b style="mso-bidi-font-weight: normal"><span style="FONT-SIZE: 14pt; FONT-FAMILY: 超研澤細行楷; mso-hansi-font-family: 標楷體">四、營建業應設置之帳簿:<span lang="EN-US">
<p>&nbsp;</p>
</span></span></b></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 18pt; LINE-HEIGHT: 150%"><font size="3"><span lang="EN-US" style="FONT-FAMILY: 新細明體; mso-hansi-font-family: 標楷體">1.</span><span style="FONT-FAMILY: 新細明體; mso-hansi-font-family: 標楷體">日記簿:得視實際需要加設特種日記簿。<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 18pt; LINE-HEIGHT: 150%"><font size="3"><span lang="EN-US" style="FONT-FAMILY: 新細明體; mso-hansi-font-family: 標楷體">2.</span><span style="FONT-FAMILY: 新細明體; mso-hansi-font-family: 標楷體">總分類帳:得視實際需要加設明細分類帳。<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 18pt; LINE-HEIGHT: 150%"><font size="3"><span lang="EN-US" style="FONT-FAMILY: 新細明體; mso-hansi-font-family: 標楷體">3.</span><span style="FONT-FAMILY: 新細明體; mso-hansi-font-family: 標楷體">在建工程明細帳:得視實際需要加設材料物料明細帳及待售房地明細帳。<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 18pt; LINE-HEIGHT: 150%"><font size="3"><span lang="EN-US" style="FONT-FAMILY: 新細明體; mso-hansi-font-family: 標楷體">4.</span><span style="FONT-FAMILY: 新細明體; mso-hansi-font-family: 標楷體">施工日報表:記載工程每日有關進料、領料、退料、工時及工作記錄等資料。<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 18pt; LINE-HEIGHT: 150%"><font size="3"><span lang="EN-US" style="FONT-FAMILY: 新細明體; mso-hansi-font-family: 標楷體">5.</span><span style="FONT-FAMILY: 新細明體; mso-hansi-font-family: 標楷體">其他必要之補助帳簿。<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 18pt; LINE-HEIGHT: 150%"><span lang="EN-US" style="FONT-FAMILY: 新細明體; mso-hansi-font-family: 標楷體">
<p><font size="3">&nbsp;</font></p>
</span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><b style="mso-bidi-font-weight: normal"><span style="FONT-SIZE: 14pt; FONT-FAMILY: 超研澤細行楷; mso-hansi-font-family: 標楷體">五、收入認列時點<span lang="EN-US">
<p>&nbsp;</p>
</span></span></b></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 27pt; TEXT-INDENT: -9pt; mso-char-indent-count: -.75; mso-para-margin-left: 1.5gd"><font size="3"><b style="mso-bidi-font-weight: normal"><u><span lang="EN-US"><font face="Times New Roman">1.</font></span></u></b><b style="mso-bidi-font-weight: normal"><u><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">營造業採全部完工法認列損益者</span></u></b><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">,以『實際完工日』為認列收入年度,實際完工日期之認定,應以承造工程實際完成交由委建人受領之日期為準,如該日期無法查考者,其屬建築物工程,應以主管機關核發使用執照日期為準,其屬承造非建築物之工程者,應以委建人驗收日期為準。</span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 27pt; TEXT-INDENT: -9pt; mso-char-indent-count: -.75; mso-para-margin-left: 1.5gd"><span lang="EN-US">
<p><font face="Times New Roman" size="3">&nbsp;</font></p>
</span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 27pt; TEXT-INDENT: -9pt; mso-char-indent-count: -.75; mso-para-margin-left: 1.5gd"><font size="3"><b style="mso-bidi-font-weight: normal"><u><span lang="EN-US"><font face="Times New Roman">2.</font></span></u></b><b style="mso-bidi-font-weight: normal"><u><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">營利事業出售不動產</span><span lang="EN-US"><font face="Times New Roman">(</font></span></u></b><b style="mso-bidi-font-weight: normal"><u><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">含建設公司</span><span lang="EN-US"><font face="Times New Roman">)</font></span></u></b><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">,其所得歸屬年度之認定,應以所有權移轉登記日期為準,但所有權未移轉登記與買受人以前,已實際交付者,應以交屋證明單之日期為準。</span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 27pt; TEXT-INDENT: -9pt; mso-char-indent-count: -.75; mso-para-margin-left: 1.5gd"><span lang="EN-US">
<p><font face="Times New Roman" size="3">&nbsp;</font></p>
</span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><b style="mso-bidi-font-weight: normal"><span style="FONT-SIZE: 14pt; FONT-FAMILY: 超研澤細行楷; mso-hansi-font-family: 標楷體">六、發票開立時限<span lang="EN-US">
<p>&nbsp;</p>
</span></span></b></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 18pt; mso-char-indent-count: 1.5"><font size="3"><b style="mso-bidi-font-weight: normal"><span lang="EN-US" style="FONT-FAMILY: 超研澤中鋼筆行楷">A.</span></b><b style="mso-bidi-font-weight: normal"><span style="FONT-FAMILY: 超研澤中鋼筆行楷">營造業:<span lang="EN-US">
<p>&nbsp;</p>
</span></span></b></font></p>
<p class="MsoNormal" style="MARGIN: 1.15pt -12.4pt 0pt 27.7pt; TEXT-INDENT: -9.7pt; LINE-HEIGHT: 17pt; mso-char-indent-count: -.81; mso-para-margin-left: 1.5gd; mso-para-margin-top: 1.15pt; mso-para-margin-right: -12.4pt; mso-para-margin-bottom: .0001pt; mso-line-height-rule: exactly; mso-layout-grid-align: none"><font size="3"><span lang="EN-US" style="FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">1.</span><span style="FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">包工包料方式對外承包工程<span lang="EN-US">(</span>包作業<span lang="EN-US">)</span>:以工程合約所載每<span style="LETTER-SPACING: -0.1pt">期</span>應<span style="LETTER-SPACING: -0.1pt">收</span>價款<span lang="EN-US">(</span>無論現金有<span style="LETTER-SPACING: -0.1pt">否</span>收到<span lang="EN-US" style="LETTER-SPACING: -0.1pt">)</span>之日期開立統一發<span style="LETTER-SPACING: -0.1pt">票</span>,<span style="LETTER-SPACING: -0.1pt">採</span>權責發<span style="POSITION: relative; TOP: 1pt; mso-text-raise: -1.0pt">生制度。<span lang="EN-US">
<p>&nbsp;</p>
</span></span></span></font></p>
<p class="MsoNormal" style="MARGIN: 1.15pt -12.4pt 0pt 27.7pt; TEXT-INDENT: -9.7pt; LINE-HEIGHT: 17pt; mso-char-indent-count: -.81; mso-para-margin-left: 1.5gd; mso-para-margin-top: 1.15pt; mso-para-margin-right: -12.4pt; mso-para-margin-bottom: .0001pt; mso-line-height-rule: exactly; mso-layout-grid-align: none"><span lang="EN-US" style="FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">
<p><font size="3">&nbsp;</font></p>
</span></p>
<p class="MsoNormal" style="MARGIN: 0.05pt -12.45pt 0pt 27.7pt; TEXT-INDENT: -9.7pt; LINE-HEIGHT: 99%; mso-char-indent-count: -.81; mso-para-margin-left: 1.5gd; mso-para-margin-top: .05pt; mso-para-margin-right: -12.45pt; mso-para-margin-bottom: .0001pt; mso-layout-grid-align: none"><font size="3"><span lang="EN-US" style="FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">2.</span><span style="FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">包工不包料方式對外承包工程<span lang="EN-US">(</span>勞務承攬業):以實際<span style="LETTER-SPACING: -0.1pt">收</span>款時<span style="LETTER-SPACING: -0.1pt">開</span>立統<span style="LETTER-SPACING: -0.1pt">一發</span><span style="LETTER-SPACING: -0.85pt">票,</span>其<span style="LETTER-SPACING: -0.1pt">收</span>到之<span style="LETTER-SPACING: -0.1pt">工</span>程款<span style="LETTER-SPACING: -0.1pt">如係</span>以遠期<span style="LETTER-SPACING: -0.1pt">支</span>票支<span style="LETTER-SPACING: -0.95pt">付</span><span style="LETTER-SPACING: -0.85pt">,</span>得<span style="LETTER-SPACING: -0.1pt">以支</span>票到期 日作為收款日,開立發票,係採現金收付制度。<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
<p class="MsoNormal" style="MARGIN: 0.05pt -12.45pt 0pt 27.7pt; TEXT-INDENT: -9.7pt; LINE-HEIGHT: 99%; mso-char-indent-count: -.81; mso-para-margin-left: 1.5gd; mso-para-margin-top: .05pt; mso-para-margin-right: -12.45pt; mso-para-margin-bottom: .0001pt; mso-layout-grid-align: none"><span lang="EN-US" style="FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">
<p><font size="3">&nbsp;</font></p>
</span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 18pt; mso-char-indent-count: 1.5"><font size="3"><b style="mso-bidi-font-weight: normal"><span lang="EN-US" style="FONT-FAMILY: 超研澤中鋼筆行楷">B.</span></b><b style="mso-bidi-font-weight: normal"><span style="FONT-FAMILY: 超研澤中鋼筆行楷">建設業:<span lang="EN-US">
<p>&nbsp;</p>
</span></span></b></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 169.6pt 0pt 16.5pt; TEXT-INDENT: 1.5pt; LINE-HEIGHT: 102%; mso-layout-grid-align: none"><font size="3"><span lang="EN-US" style="FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">(</span><span style="FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">一<span lang="EN-US">)</span>開立發票之銷售額<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 169.6pt 0pt 45.7pt; TEXT-INDENT: -9.7pt; LINE-HEIGHT: 102%; mso-char-indent-count: -.81; mso-para-margin-left: 3.0gd; mso-para-margin-top: 0cm; mso-para-margin-right: 169.6pt; mso-para-margin-bottom: .0001pt; mso-layout-grid-align: none"><font size="3"><span lang="EN-US" style="FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">1.</span><span style="FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">含銷售房屋所收取之全部代價及一切費用。<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
<p class="MsoNormal" style="MARGIN: 0.7pt -13pt 0pt 45.7pt; TEXT-INDENT: -9.7pt; LINE-HEIGHT: 105%; mso-char-indent-count: -.81; mso-para-margin-left: 3.0gd; mso-para-margin-top: .7pt; mso-para-margin-right: -13.0pt; mso-para-margin-bottom: .0001pt; mso-layout-grid-align: none"><font size="3"><span lang="EN-US" style="FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">2.</span><span style="FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">含自交屋至辦妥貸款期間之利息及客戶延遲付款而加收之利息。<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
<p class="MsoNormal" style="MARGIN: 0.7pt -13pt 0pt 45.7pt; TEXT-INDENT: -9.7pt; LINE-HEIGHT: 105%; mso-char-indent-count: -.81; mso-para-margin-left: 3.0gd; mso-para-margin-top: .7pt; mso-para-margin-right: -13.0pt; mso-para-margin-bottom: .0001pt; mso-layout-grid-align: none"><font size="3"><span lang="EN-US" style="FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">3.</span><span style="FONT-FAMILY: 新細明體; LETTER-SPACING: -0.1pt; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">購</span><span style="FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">地自建<span style="LETTER-SPACING: -0.1pt">出售,</span>房<span style="LETTER-SPACING: -0.1pt">屋</span>部分應<span style="LETTER-SPACING: -0.1pt">開</span>立發<span style="LETTER-SPACING: -0.1pt">票</span>並課<span style="LETTER-SPACING: -0.1pt">徵營</span>業<span style="LETTER-SPACING: -0.1pt">稅,</span>土<span style="LETTER-SPACING: -0.1pt">地</span>部分<span style="LETTER-SPACING: -0.1pt">免</span>開發<span style="LETTER-SPACING: -0.1pt">票</span>並免課徵營業稅,其房屋銷售額計算如下:<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 28.55pt; TEXT-INDENT: -19.55pt; LINE-HEIGHT: 13pt; mso-char-indent-count: -1.63; mso-para-margin-left: .75gd; mso-line-height-rule: exactly; mso-layout-grid-align: none"><font size="3"><span lang="EN-US" style="FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt"><span style="mso-spacerun: yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><u><span style="mso-spacerun: yes">&nbsp;&nbsp;&nbsp;&nbsp;</span></u></span><u><span style="FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">房屋評定價格<span lang="EN-US"><span style="mso-spacerun: yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>
<p>&nbsp;</p>
</span></span></u></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 28.55pt; TEXT-INDENT: -19.55pt; mso-char-indent-count: -1.63; mso-para-margin-left: .75gd; mso-layout-grid-align: none; mso-line-height-alt: 0pt"><font size="3"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt"><span style="mso-spacerun: yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span><span style="COLOR: black; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">房屋之銷售額<span lang="EN-US">=</span>總售價 ×<span lang="EN-US"><span style="mso-spacerun: yes">&nbsp; </span></span>房屋評定價格<span lang="EN-US">+</span>土地公告現值<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 28.55pt; TEXT-INDENT: -19.55pt; mso-char-indent-count: -1.63; mso-para-margin-left: .75gd; mso-layout-grid-align: none; mso-line-height-alt: 0pt"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">
<p><font size="3">&nbsp;</font></p>
</span></p>
<p class="MsoNormal" style="MARGIN: 0.7pt -13pt 0pt 45.7pt; TEXT-INDENT: -9.7pt; LINE-HEIGHT: 105%; mso-char-indent-count: -.81; mso-para-margin-left: 3.0gd; mso-para-margin-top: .7pt; mso-para-margin-right: -13.0pt; mso-para-margin-bottom: .0001pt; mso-layout-grid-align: none"><font size="3"><span lang="EN-US" style="FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">4.</span><span style="FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">合建分屋,其換出房屋之銷售額,應按換入土地與換出房屋當地市價從高認定。<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
<p class="MsoNormal" style="MARGIN: 0.7pt -13pt 0pt 45.7pt; TEXT-INDENT: -9.7pt; LINE-HEIGHT: 105%; mso-char-indent-count: -.81; mso-para-margin-left: 3.0gd; mso-para-margin-top: .7pt; mso-para-margin-right: -13.0pt; mso-para-margin-bottom: .0001pt; mso-layout-grid-align: none"><font size="3"><span lang="EN-US" style="FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">5.</span><span style="FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">經營房屋銷售仲介業務,應以佣金手續費收入為銷售額。<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
<p class="MsoNormal" style="MARGIN: 0.7pt -13pt 0pt 45.7pt; TEXT-INDENT: -9.7pt; LINE-HEIGHT: 105%; mso-char-indent-count: -.81; mso-para-margin-left: 3.0gd; mso-para-margin-top: .7pt; mso-para-margin-right: -13.0pt; mso-para-margin-bottom: .0001pt; mso-layout-grid-align: none"><span lang="EN-US" style="FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">
<p><font size="3">&nbsp;</font></p>
</span></p>
<p class="MsoNormal" style="MARGIN: 0.95pt 111pt 0pt 0cm; TEXT-INDENT: 19.55pt; LINE-HEIGHT: 102%; mso-char-indent-count: 1.63; mso-layout-grid-align: none"><font size="3"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">(</span><span style="COLOR: black; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">二<span lang="EN-US">)</span>預售房屋之開立發票時限 <span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
<p class="MsoNormal" style="MARGIN: 0.95pt 111pt 0pt 45.7pt; TEXT-INDENT: -9.7pt; LINE-HEIGHT: 102%; mso-char-indent-count: -.81; mso-para-margin-left: 3.0gd; mso-para-margin-top: .95pt; mso-para-margin-right: 111.0pt; mso-para-margin-bottom: .0001pt; mso-layout-grid-align: none"><font size="3"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">1.</span><span style="COLOR: black; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">收取各期房屋價款時開立發票。<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
<p class="MsoNormal" style="MARGIN: 0.65pt -0.7pt 0pt 45.55pt; TEXT-INDENT: -9.55pt; LINE-HEIGHT: 105%; mso-char-indent-count: -.81; mso-para-margin-left: 3.0gd; mso-para-margin-top: .65pt; mso-para-margin-right: -.7pt; mso-para-margin-bottom: .0001pt; mso-layout-grid-align: none"><font size="3"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 新細明體; LETTER-SPACING: -0.1pt; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">2.</span><span style="COLOR: black; FONT-FAMILY: 新細明體; LETTER-SPACING: -0.1pt; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">以</span><span style="COLOR: black; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">客戶名<span style="LETTER-SPACING: -0.1pt">義</span>向金<span style="LETTER-SPACING: -0.1pt">融機</span>構申貸<span style="LETTER-SPACING: -0.1pt">撥</span>允房<span style="LETTER-SPACING: -0.1pt">屋</span>尾款<span style="LETTER-SPACING: -0.35pt">者</span><span style="LETTER-SPACING: -0.25pt">,</span>該尾款<span style="LETTER-SPACING: -0.1pt">部</span>分應<span style="LETTER-SPACING: -0.1pt">於</span>取得<span style="LETTER-SPACING: -0.1pt">銀行</span>貸款之日起三日內開立發票。<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
<p class="MsoNormal" style="MARGIN: 0.35pt -0.8pt 0pt 46.15pt; TEXT-INDENT: -10.15pt; LINE-HEIGHT: 105%; mso-char-indent-count: -.81; mso-para-margin-left: 3.0gd; mso-para-margin-top: .35pt; mso-para-margin-right: -.8pt; mso-para-margin-bottom: .0001pt; mso-layout-grid-align: none"><font size="3"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 新細明體; LETTER-SPACING: 0.25pt; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">3.</span><span style="COLOR: black; FONT-FAMILY: 新細明體; LETTER-SPACING: 0.25pt; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">如上項申貸因</span><span style="COLOR: black; FONT-FAMILY: 新細明體; LETTER-SPACING: 0.35pt; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">故</span><span style="COLOR: black; FONT-FAMILY: 新細明體; LETTER-SPACING: 0.25pt; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">未</span><span style="COLOR: black; FONT-FAMILY: 新細明體; LETTER-SPACING: 0.35pt; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">辦</span><span style="COLOR: black; FONT-FAMILY: 新細明體; LETTER-SPACING: 0.25pt; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">妥,則該尾款至遲應</span><span style="COLOR: black; FONT-FAMILY: 新細明體; LETTER-SPACING: 0.35pt; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">於</span><span style="COLOR: black; FONT-FAMILY: 新細明體; LETTER-SPACING: 0.25pt; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">所有權狀核發日起三</span><span style="COLOR: black; FONT-FAMILY: 新細明體; LETTER-SPACING: 0.35pt; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">個</span><span style="COLOR: black; FONT-FAMILY: 新細明體; LETTER-SPACING: 0.25pt; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">月內開立發</span><span style="COLOR: black; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">票。<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
<p class="MsoNormal" style="MARGIN: 0.35pt -0.7pt 0pt 45.55pt; TEXT-INDENT: -9.55pt; LINE-HEIGHT: 105%; mso-char-indent-count: -.81; mso-para-margin-left: 3.0gd; mso-para-margin-top: .35pt; mso-para-margin-right: -.7pt; mso-para-margin-bottom: .0001pt; mso-layout-grid-align: none"><font size="3"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 新細明體; LETTER-SPACING: -0.1pt; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">4.</span><span style="COLOR: black; FONT-FAMILY: 新細明體; LETTER-SPACING: -0.1pt; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">建</span><span style="COLOR: black; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">設公司<span style="LETTER-SPACING: -0.1pt">以</span>自有<span style="LETTER-SPACING: -0.1pt">資金</span>貸款予<span style="LETTER-SPACING: -0.1pt">訂</span>購<span style="LETTER-SPACING: -0.1pt">戶,</span>抵充<span style="LETTER-SPACING: -0.1pt">其房</span>屋尾款<span style="LETTER-SPACING: -0.25pt">者</span>,則<span style="LETTER-SPACING: -0.1pt">應</span>於交<span style="LETTER-SPACING: -0.1pt">屋</span><span style="LETTER-SPACING: -0.25pt">時</span>,按尾款之金額,一次開立發票。<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
<p class="MsoNormal" style="MARGIN: 6pt -6.55pt 0pt 37.55pt; TEXT-INDENT: -19.55pt; LINE-HEIGHT: 17pt; mso-char-indent-count: -1.63; mso-para-margin-left: 1.5gd; mso-para-margin-top: .5gd; mso-para-margin-right: -6.55pt; mso-para-margin-bottom: .0001pt; mso-line-height-rule: exactly; mso-layout-grid-align: none"><font size="3"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">(</span><span style="COLOR: black; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">三<span lang="EN-US">)</span>自行投資建屋出售之開立發票時限:建設公<span style="LETTER-SPACING: -0.1pt">司</span>自行<span style="LETTER-SPACING: -0.1pt">投</span>資購<span style="LETTER-SPACING: -0.1pt">地建</span>屋出<span style="LETTER-SPACING: -0.7pt">售</span><span style="LETTER-SPACING: -0.5pt">,</span>核<span style="LETTER-SPACING: -0.1pt">屬</span>製造<span style="LETTER-SPACING: -0.7pt">業</span><span style="LETTER-SPACING: -0.5pt">,</span><span style="LETTER-SPACING: -0.1pt">應</span>於交付<span style="LETTER-SPACING: -0.1pt">房</span>屋時<span style="LETTER-SPACING: -0.1pt">開</span>立發<span style="LETTER-SPACING: -0.7pt">票</span><span style="LETTER-SPACING: -0.6pt">,</span>交屋前<span style="POSITION: relative; TOP: 1pt; mso-text-raise: -1.0pt">按期預收之價款,應於收取各期價款時,按所收取價款金額開立發票。</span><span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
<p class="MsoNormal" style="MARGIN: 6pt -6.45pt 0pt 37.7pt; TEXT-INDENT: -19.7pt; LINE-HEIGHT: 99%; mso-char-indent-count: -1.64; mso-para-margin-left: 1.5gd; mso-para-margin-top: .5gd; mso-para-margin-right: -6.45pt; mso-para-margin-bottom: .0001pt; mso-layout-grid-align: none"><font size="3"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">(</span><span style="COLOR: black; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">四<span lang="EN-US">)</span>與地主合建分屋之開立發票時限:合建分<span style="LETTER-SPACING: -0.1pt">屋</span>之銷<span style="LETTER-SPACING: -0.1pt">售</span><span style="LETTER-SPACING: -0.85pt">額,</span><span style="LETTER-SPACING: -0.1pt">應按</span>該項土<span style="LETTER-SPACING: -0.1pt">地</span>及房<span style="LETTER-SPACING: -0.1pt">屋</span>當地<span style="LETTER-SPACING: -0.1pt">同時</span>期市場<span style="LETTER-SPACING: -0.1pt">銷</span>售價<span style="LETTER-SPACING: -0.1pt">格</span>從高<span style="LETTER-SPACING: -0.1pt">認</span><span style="LETTER-SPACING: -0.95pt">定</span><span style="LETTER-SPACING: -0.85pt">,</span>於換出房屋或土地時開<span style="LETTER-SPACING: -0.1pt">立</span>統<span style="LETTER-SPACING: -0.1pt">一</span>發票<span lang="EN-US">(</span>等額對開<span lang="EN-US">)</span><span style="LETTER-SPACING: -0.1pt">,</span>土地<span style="LETTER-SPACING: -0.1pt">價</span>款之發票免徵營業<span style="LETTER-SPACING: -0.1pt">稅</span>,<span style="LETTER-SPACING: -0.1pt">房</span>屋價款之發票,應外加<span style="LETTER-SPACING: -0.1pt"> </span><span lang="EN-US">5%</span>營業稅,向買受人<span lang="EN-US">(</span>土地所有人<span lang="EN-US">)</span>收取。<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
<p class="MsoNormal" style="MARGIN: 6pt -6.55pt 0pt 37.7pt; TEXT-INDENT: -19.7pt; LINE-HEIGHT: 99%; mso-char-indent-count: -1.64; mso-para-margin-left: 1.5gd; mso-para-margin-top: .5gd; mso-para-margin-right: -6.55pt; mso-para-margin-bottom: .0001pt; mso-layout-grid-align: none"><font size="3"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">(</span><span style="COLOR: black; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">五<span lang="EN-US">)</span>合建分售及合建分成之發票開立時限:按製造<span style="LETTER-SPACING: -0.1pt">業</span>課徵<span style="LETTER-SPACING: -0.1pt">營</span>業<span style="LETTER-SPACING: -0.7pt">稅</span><span style="LETTER-SPACING: -0.5pt">,</span><span style="LETTER-SPACING: -0.1pt">並</span>應於交<span style="LETTER-SPACING: -0.1pt">付</span>房屋<span style="LETTER-SPACING: -0.1pt">時</span>開立<span style="LETTER-SPACING: -0.1pt">發</span><span style="LETTER-SPACING: -0.7pt">票</span><span style="LETTER-SPACING: -0.5pt">,</span>交<span style="LETTER-SPACING: -0.1pt">屋</span>前按<span style="LETTER-SPACING: -0.1pt">期</span>預收<span style="LETTER-SPACING: -0.1pt">之</span>價<span style="LETTER-SPACING: -0.7pt">款</span><span style="LETTER-SPACING: -0.5pt">,</span>應於 收取各期價款時,按所收取價款金額開立發票。<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
<p class="MsoNormal" style="MARGIN: 6pt -6.45pt 0pt 37.7pt; TEXT-INDENT: -19.7pt; LINE-HEIGHT: 99%; mso-char-indent-count: -1.64; mso-para-margin-left: 1.5gd; mso-para-margin-top: .5gd; mso-para-margin-right: -6.45pt; mso-para-margin-bottom: .0001pt; mso-layout-grid-align: none"><font size="3"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">(</span><span style="COLOR: black; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">六<span lang="EN-US">)</span>共同投資開發之開立發票時限:兩建設<span style="LETTER-SPACING: -0.1pt">公</span>司共<span style="LETTER-SPACING: -0.1pt">同</span>投資<span style="LETTER-SPACING: -0.1pt">興建</span>房屋出<span style="LETTER-SPACING: -0.95pt">售</span><span style="LETTER-SPACING: -0.85pt">,</span>其<span style="LETTER-SPACING: -0.1pt">訂</span>戶繳<span style="LETTER-SPACING: -0.1pt">交之</span>購屋價<span style="LETTER-SPACING: -0.95pt">款</span><span style="LETTER-SPACING: -0.85pt">,</span>應<span style="LETTER-SPACING: -0.1pt">由</span>兩公<span style="LETTER-SPACING: -0.1pt">司於</span>收取價 款時按其出資比例分別開立發票交付購屋者。<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
<p class="MsoNormal" style="MARGIN: 6pt -6.55pt 0pt 37.7pt; TEXT-INDENT: -19.7pt; LINE-HEIGHT: 99%; mso-char-indent-count: -1.64; mso-para-margin-left: 1.5gd; mso-para-margin-top: .5gd; mso-para-margin-right: -6.55pt; mso-para-margin-bottom: .0001pt; mso-layout-grid-align: none"><font size="3"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">(</span><span style="COLOR: black; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">七<span lang="EN-US">)</span>成屋買賣之開立發票時限:<span style="LETTER-SPACING: 0.1pt">應於交付房</span>屋<span lang="EN-US" style="LETTER-SPACING: 0.1pt">(</span><span style="LETTER-SPACING: 0.1pt">或土</span>地<span lang="EN-US" style="LETTER-SPACING: 0.1pt">)</span>時<span style="LETTER-SPACING: 0.1pt">按屋價<span lang="EN-US">(</span>或</span>地<span style="LETTER-SPACING: 0.1pt">價<span lang="EN-US">)</span>之</span>金<span style="LETTER-SPACING: 0.1pt">額</span>一<span style="LETTER-SPACING: 0.1pt">次開立發票</span>;<span style="LETTER-SPACING: 0.1pt">交屋前</span>房屋<span style="LETTER-SPACING: 0.1pt">款按分</span>期收款方式收取者,應依期開立發票。<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
<p class="MsoNormal" style="MARGIN: 6pt 46.15pt 0pt 37.7pt; TEXT-INDENT: -19.7pt; LINE-HEIGHT: 16.9pt; mso-char-indent-count: -1.64; mso-para-margin-left: 1.5gd; mso-para-margin-top: .5gd; mso-para-margin-right: 46.15pt; mso-para-margin-bottom: .0001pt; mso-line-height-rule: exactly; mso-layout-grid-align: none"><font size="3"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">(</span><span style="COLOR: black; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">八<span lang="EN-US">)</span>受託營建企劃廣告之開立發票時限:依勞務承攬業之規定時限,於收取酬金時,按酬金總額開立統一發票。<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
<p class="MsoNormal" style="MARGIN: 6pt -6.55pt 0pt 37.7pt; TEXT-INDENT: -19.7pt; LINE-HEIGHT: 17pt; mso-char-indent-count: -1.64; mso-para-margin-left: 1.5gd; mso-para-margin-top: .5gd; mso-para-margin-right: -6.55pt; mso-para-margin-bottom: .0001pt; mso-line-height-rule: exactly; mso-layout-grid-align: none"><font size="3"><span lang="EN-US" style="COLOR: black; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">(</span><span style="COLOR: black; FONT-FAMILY: 新細明體; mso-bidi-font-family: 新細明體; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 0pt">九<span lang="EN-US">)</span>代銷房地佣金之開立發票時限:屬行紀<span style="LETTER-SPACING: -0.1pt">業</span>性<span style="LETTER-SPACING: -0.7pt">質</span><span style="LETTER-SPACING: -0.5pt">,</span>其<span style="LETTER-SPACING: -0.1pt">代</span>收<span style="LETTER-SPACING: -0.1pt">房</span>地款之<span style="LETTER-SPACING: -0.1pt">發</span><span style="LETTER-SPACING: -0.6pt">票,</span>應按<span style="LETTER-SPACING: -0.1pt">受</span>託<span style="LETTER-SPACING: -0.1pt">代</span>售房地<span style="LETTER-SPACING: -0.1pt">之</span>情<span style="LETTER-SPACING: -0.7pt">況</span><span style="LETTER-SPACING: -0.5pt">,</span>由<span style="LETTER-SPACING: -0.1pt">代</span>銷<span style="LETTER-SPACING: -0.1pt">者</span>代為開<span style="POSITION: relative; TOP: 1pt; mso-text-raise: -1.0pt">立,至於代銷佣金,應依合約所載或約定之應收佣金日期開立發票。</span><span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
<p>&nbsp;</p>
</span>
繼續閱讀

公司設立登記變動

<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><font size="3"><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">經濟部於</span><chsdate w:st="on" isrocdate="False" islunardate="False" day="24" month="4" year="1997"><span lang="EN-US"><font face="Times New Roman">97/4/24</font></span></chsdate><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">發布行政函釋經商字第</span><span lang="EN-US"><font face="Times New Roman">09702407950</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">號令,降低公司設立登記之最低資本,股份有限公司設立登記最低資本降低為</span><span lang="EN-US"><font face="Times New Roman">50</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">萬,有限公司設立登記最低資本降低為</span><span lang="EN-US"><font face="Times New Roman">25</font></span><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">萬。</span></font></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><span lang="EN-US">
<p><font face="Times New Roman" size="3">&nbsp;</font></p>
</span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><font size="3">另因常有民眾的房屋被人冒用設立公司,經濟部同時修正公司設立登記時,應加附『房屋稅稅單』及『租賃合約』或『建物所有權人同意書』。</font></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><span lang="EN-US">
<p><font face="Times New Roman" size="3">&nbsp;</font></p>
</span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><span style="FONT-FAMILY: 新細明體; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'"><font size="3">本所彙總整理,有限公司與股份有限公司設立時,應檢附資料如下:</font></span></p>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><span lang="EN-US">
<p><font face="Times New Roman" size="3">&nbsp;</font></p>
</span></p>
<table style="MARGIN: auto auto auto 0.65pt; WIDTH: 384pt; BORDER-COLLAPSE: collapse; mso-padding-alt: 0cm 1.4pt 0cm 1.4pt" cellspacing="0" cellpadding="0" width="512" border="0" class="MsoNormalTable">
<tbody>
<tr style="HEIGHT: 21pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes">
<td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 42pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 21pt; BACKGROUND-COLOR: transparent; mso-border-top-alt: 1.0pt; mso-border-left-alt: 1.0pt; mso-border-bottom-alt: .5pt; mso-border-right-alt: .5pt; mso-border-color-alt: windowtext; mso-border-style-alt: solid" nowrap="nowrap" width="56">
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><font size="3">NO
<p>&nbsp;</p>
</font></span></p>
</td>
<td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 164pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 21pt; BACKGROUND-COLOR: transparent; mso-border-top-alt: solid windowtext 1.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt" nowrap="nowrap" width="219">
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><font size="3">項目<span lang="EN-US">
<p>&nbsp;</p>
</span></font></span></p>
</td>
<td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 92pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 21pt; BACKGROUND-COLOR: transparent; mso-border-top-alt: solid windowtext 1.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt" nowrap="nowrap" width="123">
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><font size="3">股份有限公司<span lang="EN-US">
<p>&nbsp;</p>
</span></font></span></p>
</td>
<td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: windowtext 1pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 86pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 21pt; BACKGROUND-COLOR: transparent; mso-border-top-alt: solid windowtext 1.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext 1.0pt" nowrap="nowrap" width="115">
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><font size="3">有限公司<span lang="EN-US">
<p>&nbsp;</p>
</span></font></span></p>
</td>
</tr>
<tr style="HEIGHT: 21pt; mso-yfti-irow: 1">
<td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 42pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 21pt; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext 1.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt" nowrap="nowrap" width="56">
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><font size="3">1
<p>&nbsp;</p>
</font></span></p>
</td>
<td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 164pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 21pt; BACKGROUND-COLOR: transparent; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt" nowrap="nowrap" width="219">
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><font size="3">名稱及所營事業項目預查<span lang="EN-US">
<p>&nbsp;</p>
</span></font></span></p>
</td>
<td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 92pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 21pt; BACKGROUND-COLOR: transparent; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt" nowrap="nowrap" width="123">
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><font size="3">依實際狀況<span lang="EN-US">
<p>&nbsp;</p>
</span></font></span></p>
</td>
<td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 86pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 21pt; BACKGROUND-COLOR: transparent; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext 1.0pt" nowrap="nowrap" width="115">
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><font size="3">依實際狀況<span lang="EN-US">
<p>&nbsp;</p>
</span></font></span></p>
</td>
</tr>
<tr style="HEIGHT: 21pt; mso-yfti-irow: 2">
<td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 42pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 21pt; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext 1.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt" nowrap="nowrap" width="56">
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><font size="3">2
<p>&nbsp;</p>
</font></span></p>
</td>
<td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 164pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 21pt; BACKGROUND-COLOR: transparent; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt" nowrap="nowrap" width="219">
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><font size="3">資本額存入<span lang="EN-US">
<p>&nbsp;</p>
</span></font></span></p>
</td>
<td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 92pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 21pt; BACKGROUND-COLOR: transparent; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt" nowrap="nowrap" width="123">
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><font size="3">最少<span lang="EN-US">50</span>萬<span lang="EN-US">
<p>&nbsp;</p>
</span></font></span></p>
</td>
<td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 86pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 21pt; BACKGROUND-COLOR: transparent; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext 1.0pt" nowrap="nowrap" width="115">
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><font size="3">最少<span lang="EN-US">25</span>萬<span lang="EN-US">
<p>&nbsp;</p>
</span></font></span></p>
</td>
</tr>
<tr style="HEIGHT: 21pt; mso-yfti-irow: 3">
<td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 42pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 21pt; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext 1.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt" nowrap="nowrap" width="56">
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><font size="3">3
<p>&nbsp;</p>
</font></span></p>
</td>
<td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 164pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 21pt; BACKGROUND-COLOR: transparent; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt" nowrap="nowrap" width="219">
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><font size="3">負責人身分證影本<span lang="EN-US">
<p>&nbsp;</p>
</span></font></span></p>
</td>
<td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 92pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 21pt; BACKGROUND-COLOR: transparent; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt" nowrap="nowrap" width="123">
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><font size="3"><span lang="EN-US" style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt">2</span><span style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt">份<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
</td>
<td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 86pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 21pt; BACKGROUND-COLOR: transparent; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext 1.0pt" nowrap="nowrap" width="115">
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><font size="3"><span lang="EN-US" style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt">2</span><span style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt">份<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
</td>
</tr>
<tr style="HEIGHT: 21pt; mso-yfti-irow: 4">
<td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 42pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 21pt; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext 1.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt" nowrap="nowrap" width="56">
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><font size="3">4
<p>&nbsp;</p>
</font></span></p>
</td>
<td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 164pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 21pt; BACKGROUND-COLOR: transparent; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt" nowrap="nowrap" width="219">
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><font size="3">股東身份証影本<span lang="EN-US">
<p>&nbsp;</p>
</span></font></span></p>
</td>
<td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 92pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 21pt; BACKGROUND-COLOR: transparent; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt" nowrap="nowrap" width="123">
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><font size="3"><span lang="EN-US" style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt">1</span><span style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt">份<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
</td>
<td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 86pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 21pt; BACKGROUND-COLOR: transparent; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext 1.0pt" nowrap="nowrap" width="115">
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><font size="3"><span lang="EN-US" style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt">1</span><span style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt">份<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
</td>
</tr>
<tr style="HEIGHT: 21pt; mso-yfti-irow: 5">
<td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 42pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 21pt; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext 1.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt" nowrap="nowrap" width="56">
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><font size="3">5
<p>&nbsp;</p>
</font></span></p>
</td>
<td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 164pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 21pt; BACKGROUND-COLOR: transparent; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt" nowrap="nowrap" width="219">
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><font size="3">房屋稅單影本或房屋所有權狀<span lang="EN-US">
<p>&nbsp;</p>
</span></font></span></p>
</td>
<td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 92pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 21pt; BACKGROUND-COLOR: transparent; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt" nowrap="nowrap" width="123">
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><font size="3"><span lang="EN-US" style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt">1</span><span style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt">份<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
</td>
<td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 86pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 21pt; BACKGROUND-COLOR: transparent; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext 1.0pt" nowrap="nowrap" width="115">
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><font size="3"><span lang="EN-US" style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt">1</span><span style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt">份<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
</td>
</tr>
<tr style="HEIGHT: 21pt; mso-yfti-irow: 6">
<td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 42pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 21pt; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext 1.0pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt" nowrap="nowrap" width="56">
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><font size="3">6
<p>&nbsp;</p>
</font></span></p>
</td>
<td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 164pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 21pt; BACKGROUND-COLOR: transparent; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt" nowrap="nowrap" width="219">
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><font size="3">房屋租賃契約<span lang="EN-US">
<p>&nbsp;</p>
</span></font></span></p>
</td>
<td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 92pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 21pt; BACKGROUND-COLOR: transparent; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt" nowrap="nowrap" width="123">
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><font size="3"><span lang="EN-US" style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt">1</span><span style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt">份<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
</td>
<td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 86pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 21pt; BACKGROUND-COLOR: transparent; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext 1.0pt" nowrap="nowrap" width="115">
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><font size="3"><span lang="EN-US" style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt">1</span><span style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt">份<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
</td>
</tr>
<tr style="HEIGHT: 21pt; mso-yfti-irow: 7; mso-yfti-lastrow: yes">
<td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1pt solid; WIDTH: 42pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 21pt; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext 1.0pt; mso-border-bottom-alt: solid windowtext 1.0pt; mso-border-right-alt: solid windowtext .5pt" nowrap="nowrap" width="56">
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><span lang="EN-US" style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><font size="3">7
<p>&nbsp;</p>
</font></span></p>
</td>
<td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 164pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 21pt; BACKGROUND-COLOR: transparent; mso-border-bottom-alt: solid windowtext 1.0pt; mso-border-right-alt: solid windowtext .5pt" nowrap="nowrap" width="219">
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; mso-pagination: widow-orphan"><span style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt"><font size="3">建築物使用執照影本<span lang="EN-US">
<p>&nbsp;</p>
</span></font></span></p>
</td>
<td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 92pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 21pt; BACKGROUND-COLOR: transparent; mso-border-bottom-alt: solid windowtext 1.0pt; mso-border-right-alt: solid windowtext .5pt" nowrap="nowrap" width="123">
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><font size="3"><span lang="EN-US" style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt">1</span><span style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt">份<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
</td>
<td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #c0c0c0; WIDTH: 86pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 21pt; BACKGROUND-COLOR: transparent" nowrap="nowrap" width="115">
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center; mso-pagination: widow-orphan" align="center"><font size="3"><span lang="EN-US" style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt">1</span><span style="FONT-FAMILY: 標楷體; mso-bidi-font-family: 新細明體; mso-font-kerning: 0pt">份<span lang="EN-US">
<p>&nbsp;</p>
</span></span></font></p>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt"><span lang="EN-US">
<p><font face="Times New Roman" size="3">&nbsp;</font></p>
</span></p>
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建設公司跨縣市推出建案,應辦理營業登記

<p>財政部臺北市國稅局表示,建設公司與所推出之建築工地不在同一縣市稽徵機關轄區內,其於工地設立之工程場所或接待中心有辦理收受客戶訂金、簽約及收款等事項之銷售行為者,應依規定辦理營業登記及報繳營業稅。 <br />該局說明,依加值型及非加值型營業稅法第28條規定,營業人之總機構及其他固定營業場所,應於開始營業前,分別向主管稽徵機關申請營業登記。建設公司與所推出之建築工地不在同一縣市稽徵機關轄區內,其於工地設立之工程場所或接待中心有銷售行為者,該行為已屬營業稅法之課稅範圍,依財政部81年8月19日台財稅字第810826274號函釋規定,應依營業稅法第28條、第32條、第35條及稅捐稽徵機關管理營利事業會計帳簿憑證辦法第21條規定,辦理營業登記、開立統一發票及自動報繳營業稅等,未依法辦理者,查獲後除補徵稅款外,並應依營業稅法第45條、第51條第1款及稅捐稽徵法第44條規定,擇一從重處罰。 <br />該局呼籲,建設公司大量推出建築工地,若有上述之情形,應依營業稅法規定辦理,以免遭補稅處罰。 <br />(摘錄自財政部"賦稅"新聞稿)</p>
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公司對國外投資持股達該國外投資事業20﹪以上者,得依規定提列國外投資損失準備

依促進產業升級條例第12條規定,公司經經濟部核准進行國外投資,或於實行投資後報請經濟部准予備查者,其進行國外投資總股權占該國外投資事業20﹪以上者,得提撥國外投資準備。 依據公司提撥國外投資損失準備處理辦法第9條規定,公司進行國外投資持股50﹪以上者,得按國外投資總額20﹪範圍內,提撥國外投資損失準備;投資持股20﹪以上,未達50﹪者,得按國外投資總額10﹪範圍內,提撥國外投資損失準備。公司如因故終止投資或轉讓股權者,依同辦法第10條規定,若其投資持股低於20﹪,原提撥之國外投資損失準備,應全數轉作收益;若其投資持股仍達20﹪以上者,應重行計算得提撥數額,並將超提部分,轉作收益。 公司若實際發生國外投資損失時,依促進產業升級條例施行細則第25條規定,應先由提撥之國外損失準備項下充抵,如有不足,得列為當年度損失。若前項提撥之國外投資準備,在提撥第5年內無實際發生投資損失時,應將該提撥之準備轉作第5年度收益處理。又公司因為解散、撤銷、廢止、合併或轉讓依所得稅法規定計算清算所得時,國外投資損失準備累積餘額,應轉作當年度收益處理。
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計算稅額扣抵比律率應以「分配基準日」之股東可扣抵稅額帳戶餘額為分子計算

<div class="contentword">財政部臺北市國稅局表示,營利事業分配屬87年度或以後年度之盈餘,分配股利總額或盈餘總額所含之可扣抵稅額,於計算稅額扣抵比率〈股東可扣抵稅額帳戶餘額÷分配日累積未分配盈餘帳戶餘額〉時,其分子為「分配基準日」之股東可扣抵稅額帳戶餘額。<br />該局查核某營利事業營利事業所得稅及未分配盈餘申報時,其股東會決議分配股利之基準日為95年6月30日,該基準日股東可扣抵稅額帳戶餘額僅40,470元,分配日累積未分配盈餘帳戶餘額為2,604,981元。稅額扣抵比率應為1.55%〈即40,470元÷2,604,981元〉,惟該公司計算稅額扣抵比率時,誤將95年8月23日所補繳93年度營利事業所得稅稅額705,500元,一併計入稅額扣抵比率分子,致申報稅額扣抵比率高達28.91%,並造成超額分配641,451元之違章情事。<br />該局呼籲,營利事業分配股利總額或盈餘總額所含之可扣抵稅額,於計算稅額扣抵比率時,應特別留意,以免造成超額分配遭致補徵及違章受罰<br /><br />摘自《賦稅》2008/5/20</div>
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