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陳國宗會計師

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陳國宗會計師
102學年度成功大學
陳惠媛會計師
營業稅及稅捐稽徵法
課稅範圍
-課稅範圍

講授

102年10月11曰
陳國宗會計師

各種稅法架構
課稅主體
課稅客體
減免範圍
稅率
稽徵程序
租稅救濟
罰則
附則

©2013 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with
KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

1

營業稅之課稅標的
 按營業稅法第一條之規定「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之營業
及進口貨物,均應依本法規定課徵加值型或非加值型之營業
稅。」可知我國係採屬地主義。
 觀察營業稅法第一條規定可知,課稅標的如下:




銷售貨物
銷售勞務
進口貨物

 我國既採屬地主義,於我國境內所進行之銷售行為當然必須
課徵營業稅,為切合憲法上平等原則之要求,進口貨物應與
國內產品稅負相同,因此遂針對進口貨物課徵營業稅。但僅
輸入我國保稅區而未銷售進入我國市場者,免徵營業稅。
©2013 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with
KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

2

營業稅
加值型營業稅-稅額相減法
銷項稅額 = 銷售總額 × 稅率
進項稅額 = 進貨及費用總額 × 稅率
應納(溢付)稅額 = 銷項稅額 進項稅額
銷項稅額-進項稅額

非加值型營業稅-總額型營業稅
非加值型營業稅 總額型營業稅
應納稅額 = 銷售總額 × 稅率

©2013 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with
KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

3

在中華民國境內銷售貨物或勞務之認定標準(#4)
 銷售貨物:
 銷售需移運貨物之起運點
銷售需移運貨物之起運點,在中華民國境內。
在中華民國境內
 銷售無需移運貨物之所在地,在中華民國境內。
 銷售勞務:
 在中華民國境內提供或使用之勞務。
 自中華民國境內載運客、貨出境之國際運輸事業。
 自中華民國境內保險業承保再保險之外國保險業者。

©2013 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with
KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

4

進口貨物之定義(#5)
 依營業稅法第五條之規定,下列情事屬進口貨物:
 (一)貨物自國外進入中華民國境內
(一)貨物自國外進入中華民國境內。


(二)保稅貨物自保稅區進入中華民國境內其他區域。
(二)保稅貨物自保稅區進入中華民國境內其他區域

國外
進口(一)
不視為進口

國內
課稅區
保稅區



︵二


©2013 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with
KPMG International Cooperative ("KPMG International"), a Swiss entity. All

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