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營業稅罰則
營業稅罰則

一、未依規定申請稅籍登記之處罰(第45條)
  • 營業人未依規定申請稅籍登記者,除通知限期補辦外,並得處新臺幣三千元以上三萬元以下罰鍰;屆期仍未補辦者,得按次處罰。

二、營業人限期改正補辦及罰鍰之情形(第46條)
  • 營業人有下列情形之一者,除通知限期改正或補辦外,並得處新臺幣一千五百元以上一萬五千元以下罰鍰;屆期仍未改正或補辦者,得按次處罰:
  • 一、未依規定申請變更、註銷登記或申報暫停營業、復業。
  • 二、申請營業、變更或註銷登記之事項不實。

三、納稅義務人限期改正補辦及罰鍰之情形(第47條)
  • 納稅義務人,有下列情形之一者,除通知限期改正或補辦外,並得處新臺幣三千元以上三萬元以下罰鍰;屆期仍未改正或補辦者,得按次處罰,並得停止其營業:
  • 一、核定應使用統一發票而不使用。
  • 二、將統一發票轉供他人使用。
  • 三、拒絕接受營業稅繳款書。

四、統一發票記載不實等之處罰(第48條)
  • 營業人開立統一發票,應行記載事項未依規定記載或所載不實者,除通知限期改正或補辦外,並按統一發票所載銷售額,處百分之一罰鍰,其金額不得少於新臺幣一千五百元,不得超過新臺幣一萬五千元。屆期仍未改正或補辦,或改正或補辦後仍不實者,按次處罰。
  • 前項未依規定記載或所載不實事項為買受人名稱、地址或統一編號者,其第二次以後處罰罰鍰為統一發票所載銷售額之百分之二,其金額不得少於新臺幣三千元,不得超過新臺幣三萬元。

五、違反應稅貨物或勞務定價之處罰(第48條之1)
  • 營業人對於應稅貨物或勞務之定價,未依第三十二條第二項規定內含營業稅,經通知限期改正,屆期未改正者,處新臺幣一千五百元以上一萬五千元以下罰鍰。

六、逾期申報銷售額或統一發票明細表之處罰(第49條)
  • 營業人未依本法規定期限申報銷售額或統一發票明細表,其未逾三十日者,每逾二日按應納稅額加徵百分之一滯報金,金額不得少於新臺幣一千二百元,不得超過新臺幣一萬二千元;其逾三十日者,按核定應納稅額加徵百分之三十怠報金,金額不得少於新臺幣三千元,不得超過新臺幣三萬元。其無應納稅額者,滯報金為新臺幣一千二百元,怠報金為新臺幣三千元。

七、未依規定期間代理申報繳納營業稅者之處罰(第49條之1)
  • 第二十八條之一第一項規定之代理人,未依規定期間代理申報繳納營業稅者,處新臺幣三千元以上三萬元以下罰鍰。

八、逾期繳納稅款之處罰(第50條)
  • 納稅義務人逾期繳納稅款者,應自繳納期限屆滿之次日起,每逾二日按滯納之金額加徵百分之一滯納金;逾三十日仍未繳納者,除移送強制執行外,並得停止其營業。但因不可抗力或不可歸責於納稅義務人之事由,致不能於法定期間內繳清稅捐,得於其原因消滅後十日內,提出具體證明,向稽徵機關申請延期或分期繳納經核准者,免予加徵滯納金。
  • 前項應納稅款,應自滯納期限屆滿之次日起,至納稅義務人自動繳納或強制執行徵收繳納之日止,依郵政儲金一年期定期儲金固定利率,按日計算利息,一併徵收。

九、漏稅之處罰(第51條)
  • 納稅義務人,有下列情形之一者,除追繳稅款外,按所漏稅額處五倍以下罰鍰,並得停止其營業:
  • 一、未依規定申請稅籍登記而營業。
  • 二、逾規定期限三十日未申報銷售額或統一發票明細表,亦未按應納稅額繳納營業稅。
  • 三、短報或漏報銷售額。
  • 四、申請註銷登記後,或經主管稽徵機關依本法規定停止其營業後,仍繼續營業。
  • 五、虛報進項稅額。
  • 六、逾規定期限三十日未依第三十六條第一項規定繳納營業稅。
  • 七、其他有漏稅事實。
  • 納稅義務人有前項第五款情形,如其取得非實際交易對象所開立之憑證,經查明確有進貨事實及該項憑證確由實際銷貨之營利事業所交付,且實際銷貨之營利事業已依法補稅處罰者,免依前項規定處罰。

十、漏開統一發票之處罰(第52條)
  • 營業人漏開統一發票或於統一發票上短開銷售額,於法定申報期限前經查獲者,應就短漏開銷售額按規定稅率計算稅額繳納稅款,並按該稅額處五倍以下罰鍰。但處罰金額不得超過新臺幣一百萬元。
  • 營業人有前項情形,一年內經查獲達三次者,並停止其營業。
十一、營業稅罰則相關資訊
  1. 加值型及非加值型營業稅法  網站連結
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