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刷卡交易手續費收入之營業稅(Business Tax of Credit Card Handling Fee Income)
財政部於 2020 年 12 月 29 日發布函釋,茲摘要重點如下:
(一)銀行業兼營信用卡所發行之各類轉帳卡支付業務收取之刷卡交易手續費收入,屬經營非專屬本業銷售額,適用同法第10條規定之營業稅稅率課徵營業稅。
(二)本函釋發布日前已確定之案件,不再變更。

報告人:羅祖芳律師/蘇姵蓁

On 29 December 2020, the MOF announced a ruling, which we summarize below:
(1) The credit card handling fee income of all debit cards payment business charged by banks engaging in credit card business is sales amounts not related exclusively to their core business. Therefore, the business tax rate under Article 10 of the Value-added and Non-value-added Business Tax Act shall apply.
(2) Cases finalized and conclusive before the release of this ruling will not be affected.

Reported by: Stacy Lo / Amy Su

惇安法令雙週刊 第 359 期

第一筆上一筆下一筆最末筆筆數:273/377
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