室內設計業國稅局查核實務 - taidd.org.t · pdf...
TRANSCRIPT
2017329
1
2
3
-
4
-1.
:
106/02/10 5
101103
101103
24,559,276 1,227,964
-2.
6
:20140911 04:10 http://www.chinatimes.com/newspapers/20140911000123-260205
http://www.chinatimes.com/newspapers/2602
-3.
7
-3.
2893982
: 2011228
8
-3.
9
(1-2)
-4.
10
5.
11
73
95
5.
12
5.
93
264300
202000
20
13
-6.
(98.8.11)
98831
481
14
-6.
15
-6. : 103/01/16
16
99
1. 2. 3. 4. 17,450,000
22,500,000
2,469,501
17
18
()
()
()
19
71 10,100,485 792,378
72 5,985,275 509,654
60/
80/
715,026,194 726,287,742
7124,640,251 7218,592,274
309
20
21
22
23
A
ABC
A
1.
2.
3.
4.
5.
6.
7.
8.
24
25
/
26
-
27
-*10% 3,000 -2,000*10%=2,800
3,000
: 3,000/3()/1%=100,000
8 100,000*12()*8%=96,000
- 96,000(14)
1.200,000
131
84 ( / ) ( / ) (100/100)
2544()14710510%10%
6
3 3
28
-
http://law.moj.gov.tw/LawClass/LawSingle.aspx?Pcode=G0340080&FLNO=13http://law.moj.gov.tw/LawClass/LawSingle.aspx?Pcode=G0340080&FLNO=13http://law.moj.gov.tw/LawClass/LawSingle.aspx?Pcode=G0340080&FLNO=13
-
29
()
(2) 15
401
(5%) -
=
105: 100 (12)
* 17%
=17
5
=
- =
-
()
105 106
-
()3,000
8%
1
1.
2.
10%
30
:
-
73
31
-
32
95929394
-
1.
1.
2.
2.
3. 3.
4. 4.
5.
33
34
-
()
()
/ 18 18
/ 216 216
/ 200,000*5% =10,000
10,000
/ 3,000()
/ 3,000 *4() -10,000*10%
=11,000
180,000*12() *5%-10,000
=98,000
3,000/0.01*4() =1,200,000
1,200,000*8% =96,000
2,160,000*8% =172,800
=26,400 =
172,800-26,400
=146,400
(2,160,000-
200,000-360,000-
360,000)
=1,240,000
1,240,000*(100%-17%)=1,029,200
35
-
36
1.
2.
-
37
-
38
A
B
3 2 P36
300,000
600,000
A
A
:1051118
-
39
A
B
10556
10556
40
41
:
1.
1.-
1063210404620870
10412315
305
42
1.-
1063210404620870()
5
43
1.-
44
10511?
1.-
45
1.-
()
1.
2. 6
46
1.-
47
(2)
1.-
102115105215106815
1.105215
2.47
16105.2.15~106.8.15
31
102.1.15~105.2.15
48
49
1.-
50
1.-
A
1
A
1.-
51
1.-
1130
52
1.-
()10311103122
5
53
1.-
1031119001051575060210105243
3,0003
54
55
2.
5 % - 45 %
*
*
1
2
*
* 5 % - 4 5 %
*145 % *2135 % *10220 % *1015 %
43 %
56
57
1,700
A105 1, 700
1066 2
*
*10
*
1 2
20 1,700*20=340
106 5% - 45%
* 19.1
45% 1,700*39.37%=669
2. ()
3.
(6)
58
14-4
3.()
(5)
59
3.()
()?
()
60
4.()
1063210504632520
2016
1
)
61
4.()
1063210504632520
14411
1441
62
5.
10
1.
2.
3.51
(101112)
63
5.
64
6.-
()
(10)
65
6.-
66
Q & A
67