標籤: 營業稅

• 收受委託人電匯代繳稅款所出具之收據，仍應貼繳印花稅

  https://lechun.webnode.tw/news/%e6%94%b6%e5%8f%97%e5%a7%94%e8%a8%97%e4%ba%ba%e9%9b%bb%e5%8c%af%e4%bb%a3%e7%b9%b3%e7%a8%85%e6%ac%be%e6%89%80%e5%87%ba%e5%85%b7%e4%b9%8b%e6%94%b6%e6%93%9a%ef%bc%8c%e4%bb%8d%e6%87%89%e8%b2%bc%e7%b9%b3%e5%8d%b0%e8%8a%b1%e7%a8%85/

• 行政院院會通過「證劵交易稅條例第2條之1修正草案」

  https://lechun.webnode.tw/news/%e8%a1%8c%e6%94%bf%e9%99%a2%e9%99%a2%e6%9c%83%e9%80%9a%e9%81%8e%e3%80%8c%e8%ad%89%e5%8a%b5%e4%ba%a4%e6%98%93%e7%a8%85%e6%a2%9d%e4%be%8b%e7%ac%ac2%e6%a2%9d%e4%b9%8b1%e4%bf%ae%e6%ad%a3%e8%8d%89%e6%a1%88%e3%80%8d/

• 稅捐稽徵機關進行調查後，始對牽連案件進行補報及補繳所漏稅款，仍應處罰

  https://lechun.webnode.tw/news/%e7%a8%85%e6%8d%90%e7%a8%bd%e5%be%b5%e6%a9%9f%e9%97%9c%e9%80%b2%e8%a1%8c%e8%aa%bf%e6%9f%a5%e5%be%8c%ef%bc%8c%e5%a7%8b%e5%b0%8d%e7%89%bd%e9%80%a3%e6%a1%88%e4%bb%b6%e9%80%b2%e8%a1%8c%e8%a3%9c%e5%a0%b1%e5%8f%8a%e8%a3%9c%e7%b9%b3%e6%89%80/

• 申報契稅後,發現該房屋不得辦理移轉時,可由權利人單獨撤銷契稅申報

  https://lechun.webnode.tw/news/%e7%94%b3%e5%a0%b1%e5%a5%91%e7%a8%85%e5%be%8c%2c%e7%99%bc%e7%8f%be%e8%a9%b2%e6%88%bf%e5%b1%8b%e4%b8%8d%e5%be%97%e8%be%a6%e7%90%86%e7%a7%bb%e8%bd%89%e6%99%82%2c%e5%8f%af%e7%94%b1%e6%ac%8a%e5%88%a9%e4%ba%ba%e5%96%ae%e7%8d%a8%e6%92%a4%e9%8a%b7/

• 營業人短漏開統一發票，經查獲將遭受處罰

  https://lechun.webnode.tw/news/%e7%87%9f%e6%a5%ad%e4%ba%ba%e7%9f%ad%e6%bc%8f%e9%96%8b%e7%b5%b1%e4%b8%80%e7%99%bc%e7%a5%a8%ef%bc%8c%e7%b6%93%e6%9f%a5%e7%8d%b2%e5%b0%87%e9%81%ad%e5%8f%97%e8%99%95%e7%bd%b0/

• 不動產買賣訂定之「公契」應貼繳印花稅、「私契」不用貼花

  https://lechun.webnode.tw/news/%e4%b8%8d%e5%8b%95%e7%94%a2%e8%b2%b7%e8%b3%a3%e8%a8%82%e5%ae%9a%e4%b9%8b%e3%80%8c%e5%85%ac%e5%a5%91%e3%80%8d%e6%87%89%e8%b2%bc%e7%b9%b3%e5%8d%b0%e8%8a%b1%e7%a8%85%e3%80%81%e3%80%8c%e7%a7%81%e5%a5%91%e3%80%8d%e4%b8%8d%e7%94%a8%e8%b2%bc%e8%8a%b1/

• 營利事業因遭受災害造成帳簿憑證滅失，請把握30日報備期限

  https://lechun.webnode.tw/news/%e7%87%9f%e5%88%a9%e4%ba%8b%e6%a5%ad%e5%9b%a0%e9%81%ad%e5%8f%97%e7%81%bd%e5%ae%b3%e9%80%a0%e6%88%90%e5%b8%b3%e7%b0%bf%e6%86%91%e8%ad%89%e6%bb%85%e5%a4%b1%ef%bc%8c%e8%ab%8b%e6%8a%8a%e6%8f%a130%e6%97%a5%e5%a0%b1%e5%82%99%e6%9c%9f%e9%99%90/

• 扶養大陸地區親屬應檢附相關文件就可扣除免稅額等

  https://lechun.webnode.tw/news/%e6%89%b6%e9%a4%8a%e5%a4%a7%e9%99%b8%e5%9c%b0%e5%8d%80%e8%a6%aa%e5%b1%ac%e6%87%89%e6%aa%a2%e9%99%84%e7%9b%b8%e9%97%9c%e6%96%87%e4%bb%b6%e5%b0%b1%e5%8f%af%e6%89%a3%e9%99%a4%e5%85%8d%e7%a8%85%e9%a1%8d%e7%ad%89/

• 飲料品適用稅率如不符合規定者，產製廠商應自動補報補繳稅款

  https://lechun.webnode.tw/news/%e9%a3%b2%e6%96%99%e5%93%81%e9%81%a9%e7%94%a8%e7%a8%85%e7%8e%87%e5%a6%82%e4%b8%8d%e7%ac%a6%e5%90%88%e8%a6%8f%e5%ae%9a%e8%80%85%ef%bc%8c%e7%94%a2%e8%a3%bd%e5%bb%a0%e5%95%86%e6%87%89%e8%87%aa%e5%8b%95%e8%a3%9c%e5%a0%b1%e8%a3%9c%e7%b9%b3/

• 立法院三讀通過記帳士法第4條修正草案

  https://lechun.webnode.tw/news/%e7%ab%8b%e6%b3%95%e9%99%a2%e4%b8%89%e8%ae%80%e9%80%9a%e9%81%8e%e8%a8%98%e5%b8%b3%e5%a3%ab%e6%b3%95%e7%ac%ac4%e6%a2%9d%e4%bf%ae%e6%ad%a3%e8%8d%89%e6%a1%88/