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營所稅-暫繳申報
營利事業所得稅-暫繳申報

一、預估暫繳意義
  1. 於9月1日起至9月30日止,依上年度結算申報應納營利事業所得稅之應納稅額二分之一為暫繳稅額,自行向公庫繳稅。
  2. 試算預估暫繳:公司之會計帳冊簿據完備,經會計師簽證,可以當年度之上半年度之實際損益,按營所稅稅率計算後之稅額為暫繳稅額,自行向公庫繳稅,並向國稅局申報。
 
二、預估暫繳目的
  1. 預先繳納上半年之營利事業所得稅,使國家能早日先收到稅捐,以利財政支出。
  2. 年度結束時,再核算當年度應納營利事業所得稅,多退少補。
 
三、預估暫繳稅額計算
  1. 上年度結算申報應納營利事業所得稅之應納稅額 * 1/2 =應納稅額
  2. 上年度結算申報無應納稅額者,本年不必預估暫繳。
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