企業/電商沒有發票會影響營業稅嗎？

On

19/02/2025

Reading time:

12 min

Summary:

電商沒進貨發票會影響營業稅嗎?

營業稅的算法如下:

應納稅額=銷項稅額–進項稅額，你可以想成銷項稅額是你向客戶代收而來的，進項稅額則是你已預付之稅金。

假設:進貨1000元(未稅)、進項稅額50元，賣1200元(未稅)、銷項稅額60元

那一般來說，你會遇到以下兩種狀況：

  1. 電商沒有進貨發票的營業稅算法

  2. 電商有進貨發票的營業稅算法

電商沒有進貨發票的營業稅算法

因為你賣1200元，所以你要付給政府1200 X 0.05=60元的稅收。那因為你拿不出來進項發票，所以折抵額為0，應納稅額=60-0=60元。

電商有進貨發票的營業稅算法

那如果你有進貨發票的話，你的進項發票已經先繳了1000 X 0.05=50元，所以你的營業稅本來是要繳60元，就變成60-50=10元。

所以一般而言，如果您的客戶以營業人居多，營業稅就可以互抵。那成立公司行號並使用發票就會是一件划算的事情，因為基本上營業稅是跟客戶代收來之後才繳給政府的，不用自掏腰包繳稅。

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哪些電商進項發票可扣抵營業稅

扣抵營業稅的發票：四大原則與常見問題

在申報營業稅時，能夠扣抵進項稅額的發票 必須符合以下四大原則：

四大原則

  1. 必須是我國憑證：僅限台灣境內開立的發票或憑證，國外發票無法扣抵。

  2. 須含營業稅：包括統一發票、車票、進口貨物稅費繳納證明等。

  3. 須打統一編號：發票上必須填寫自己公司的統一編號，否則無法作為進項抵扣。

  4. 非個人消費性質：購買物品或服務必須與公司營運有關，如私人消費則不得抵扣。

電商進項發票的常見問題

1. 不得扣抵進項，還需要蒐集發票嗎？

即使某些發票不能扣抵進項稅額，仍建議保存發票，以利財務記錄與成本核算，避免稅務爭議。

2. 哪些進項發票可以扣抵？

可扣抵的發票通常包括：

  • 進貨成本相關發票（如商品進貨、原物料等）

  • 營運相關支出（如物流運費、廣告投放費、辦公用品）

但不符合四大原則的發票，如個人消費或未填統一編號的發票，則不得扣抵。

3. 扣抵電商進項發票常見違規項目

  • 未符合四大原則（如未填統編、非營業用途）

  • 使用虛假發票（如不實交易、發票借用）

  • 不當列報進項（如公司支出混入個人消費）

結論

了解進項發票的扣抵條件，對電商經營者來說至關重要。確保符合四大原則，並諮詢會計專業人士，以確保營業稅申報合規、降低稅務風險。

Mediterranean Chicken & Rice

Inspired by the history and culture of the Mediterranean, refined with American quality products, this recipe truly crosses borders. Perfect for warm weather and cold climates alike, it’s as tasty as it is comforting, full of flavor and intrigue.

Like my greek chicken kabobs, the zesty Mediterranean-inspired marinade bathes the chicken in lemon dijon goodness. But it also does double-duty in brightening up the rice. It’s the perfect cozy family meal that I’m confident you’ll make again and again.
Huibuytao東方卉跨境代購
55 minutes
Huibuytao東方卉跨境代購
Easy
Huibuytao東方卉跨境代購
4
Huibuytao東方卉跨境代購
377 Kcal
Huibuytao東方卉跨境代購

MEDITERRANEAN CHICKEN MARINADE:

  • Chicken: Bone-in, skin-on chicken thighs are the best for tender meat.
  • Lemon: The citrus flavor makes you feel like you’re on a sunny vacation.
  • Dijon Mustard: My secret ingredient for adding a sharp zip to the marinade.
  • Garlic: You know my motto, garlic is life.
  • Dried Oregano & Thyme: Mediterranean aromatics add that depth of flavor.
  • Olive oil: Make sure it’s first pressing. (Or do you want to wait until everyone else has fun with the olives? Fourth pressing. Yeah, like that's gonna be a party in your mouth, I don't think!)


RICE INGREDIENTS:


  • Long Grain White Rice: Make sure to use long grain rice, or it will taste yuck.
  • Chicken Stock: Choose a low or no-sodium stock to keep the salt level down.
  • Baby Spinach: I always love to sneak in extra greens wherever possible.
  • Onion: White onion is preferred, but any old onion will do.
  • Dried Oregano: A sprinkle more to flavor the rice.

Preparation:

  1. Preheat the oven to 350° F. Mix chicken thighs with oregano, parsley, paprika, lemon juice, salt, and pepper in a bowl.
  2. Heat a pan or skillet over medium heat. Add in olive oil, then once hot place seasoned chicken onto your skillet or pan. Cook for 3-4 minutes on each side. The chicken won’t cook completely, but that’s OK because it will be going into the oven to cook all the way!.
  3. Remove the chicken from the skillet and set it aside on a plate. Keep the skillet on medium heat, melt the butter and add the diced onion. Cook for about 2-3 minutes, and then stir in garlic.
  4. Add the uncooked rice and stir for 30 seconds before pouring in the chicken broth. Add the turmeric, cumin, and cinnamon, then stir. Place the chicken back in the pan on top of the uncooked rice and turn the heat off.
  5. Cover with foil and bake in the preheated oven for 35 minutes or until the chicken reaches an internal temperature of 165° F and the rice is cooked. Taste rice and adjust seasonings, adding more salt or pepper as desired. Garnish with parsley, because why not?