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    • The CPAs >
      • Taipei & Tainan Office
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    • Organization
  • For client
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    • Tax Preference
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營利事業透過FACEBOOK登載網路社群廣告支付在我國境內無固定營業場所及營業代理人之外國營利事業的廣告費用注意事項

10/17/2017

 
1. 營利事業須辦理扣繳及申報
國稅局說明,「網路交易課徵營業稅及所得稅規範」第3點規定,在我國境內無固定營業場所及營業代理人之外國營利事業,利用網路提供社群廣告服務予我國營利事業所收取之報酬,屬所得稅法第8條規定之中華民國來源所得,我國營利事業應於給付報酬時,依所得稅法第88條及第92條規定扣繳稅款及向所轄稽徵機關辦理扣繳憑單申報。
該局指出,如果是跟Facebook直接往來的話,每個月會收到Facebook寄到信箱的費用明細,統計上一個月的廣告費用,於扣繳20%的稅款並辦理扣繳憑單申報後,只需電匯80%的廣告費給Facebook。舉例來說,若上一個月的廣告費是100萬元,扣繳20萬元(100萬元×20%)的稅款並做扣繳憑單申報後,只需電匯80萬元(100萬元×80%)的廣告費給Facebook。

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