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民宿相關憑證及注意

12/3/2018

 
  • 民宿 相關憑證及注意

1. 民宿未設籍或未申請營業登記,則應依所得稅法扣繳及列單申報租金支出
2. 民宿未依民宿管理辦法申請登記且未設籍或申請營業登記,恐須注意依法扣取補充保費
  • 相關法令依據

營利事業所得稅查核準則第72條

四、給付租金如未依法扣繳所得稅款,應通知限期補繳及補報扣繳憑單並依法處罰,其給付金額仍應准依本條規定予以核實認定。承租人倘有代替出租人支付費用抵付租金情事者,應由出租人合併其當年度所得申報。


十、租金支出之合法憑證,為統一發票、收據或簽收之簿摺。如經由金融機構撥款直接匯入出租人之金融機構存款帳戶者,應取得書有出租人姓名或名稱、金額及支付租金字樣之銀行送金單或匯款回條。

  • 經營民宿是否應辦理營業登記及開立統一發票?
該局表示,鄉村住宅供民宿使用,依民宿管理辦法申請登記後,在符合客房數5間以下、客房總面積不超過150平方公尺及未僱用員工,自行經營情形下,將民宿視為家庭副業,得免辦營業登記,免徵營業稅。

該局進一步說明,倘若鄉村住宅民宿經營者未依民宿管理辦法申請登記而私自經營或其經營規模已不符合前開規定者,均應依加值型及非加值型營業稅法規定,於開始營業前向國稅局申請營業登記,其民宿收入平均每月如已達4萬元而未達20萬元,得掣發普通收據,免用統一發票,營業稅稅率為1%。反之,如平均每月民宿收入達20萬元以上,則應使用統一發票並申報繳納營業稅。(日期:106-03-20 資料來源:財政部)

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