小規模營業人依規定申報者,可按進項稅額10%在查定稅額內扣減-財政部南區國稅局全球資訊網 #robot_btn { position: fixed; bottom: 116px; right: 15px; z-index: 15;}#robot_btn > a img { height: 94px; width: auto;}#robot_btn > a img:nth-child(2) { position: absolute; right: 0; top: 0; visibility: hidden;}#robot_btn > a:hover img:nth-child(2) { visibility: visible;}#robot_btn > a:hover img:nth-child(1) { visibility: hidden;} window.dataLayer = window.dataLayer || []; function gtag(){dataLayer.push(arguments);} gtag('js', new Date()); gtag('config', 'UA-98281607-1'); .function-cabinet .container .accesskey { top: -120px; } $(document).ready(function(){ $(

稅務會審 2023-03-13

[removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed][removed] window.dataLayer = window.dataLayer || []; function gtag(){dataLayer.push(arguments);} gtag('js', new Date()); gtag('config', 'UA-98281607-1'); [removed] [removed] $(document).ready(function(){ $("footer").after('國稅小幫手歡迎提問'); }); [removed][removed][removed] X 訊息

 

[removed] $(document).ready(function() { $(".close-box").find("a").click(function(){ lightMsgBoxToggle(); }); $(".butn-close").click(function(){ lightMsgBoxToggle(); }); }); function lightMsgBoxToggle(){ $(".light-msg-box").toggle(); if($(".light-msg-box").is(":visible")){ $('.light-msg-box').find('a').focus(); } } function showMessage(message){ $('.light-msg-box .msg-text').text(message); lightMsgBoxToggle(); } [removed][removed] var language_accesskey_C = "主要內容資料呈現"; var index = false; $(function() { $($('p>span').get().reverse()).each(function(){ var spanId =$(this).attr('id'); if(typeof spanId != 'undefined'){ if(spanId.indexOf('.errors') > 1) { var elementId = $(this).attr('id'); var focusElement = elementId.substring(0, elementId.indexOf('.errors')); var elementName = $('[name='+ focusElement ); if(elementName != undefined) { elementName.first().focus(); } } } }) }) [removed]

財政部南區國稅局新化稽徵所表示,查定計算營業稅額之營業人,如購買營業上使用之貨物或勞務,取得載有營業商號名稱、統一編號及營業稅額之憑證,除加值型及非加值型營業稅法第19條第1項規定不得扣抵者外,於每年1月、4月、7月、10月之5日前,向主管稽徵機關申報,可按當期各月份進項憑證稅額的10%扣減查定稅額,惟查定稅額未達起徵點者,不適用之。又如進項稅額10%超過查定稅額者,次期得繼續扣減。 

新聞稿聯絡人:銷售稅一股 刁股長
聯絡電話:(06)597-8211轉300

 

 


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