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Yahoo!奇摩知識+ - 分類問答 - 商業金融 - 已解決
Yahoo!奇摩知識+ - 分類問答 - 商業金融 - 已解決 
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小規模營業人稅額
Nov 3rd 2013, 02:58

350,000*1%（銷項稅額）

3,000*10%（得扣抵進項稅額）

3,500-300=3,200

 

加值型及非加值型營業稅法

第 13 條

小規模營業人、依法取得從事按摩資格之視覺功能障礙者經營，且全部由視覺功能障礙者提供按摩勞務之按摩業，及其他經財政部規定免予申報銷售額之營業人，其營業稅稅率為百分之一。

第 25 條

依第二十三條規定，查定計算營業稅額之營業人，購買營業上使用之貨物或勞務，取得載有營業稅額之憑證，並依規定申報者，主管稽徵機關應按其進項稅額百分之十，在查定稅額內扣減。但查定稅額未達起徵點者，不適用之。

前項稅額百分之十超過查定稅額者，次期得繼續扣減。


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