<p class="MsoNormal" style="margin-top: 9.0pt; mso-para-margin-top: .5gd; text-align: justify; text-justify: inter-ideograph; line-height: 23.0pt; mso-line-height-rule: exactly; tab-stops: 6.0cm;"><span style="mso-bidi-font-size: 12.0pt; font-family: '微軟正黑體',sans-serif; mso-ascii-font-family: Arial; mso-hansi-font-family: Arial;">工商時報【劉懿慧】</span></p> <p class="MsoNormal" style="margin-top: 9.0pt; mso-para-margin-top: .5gd; text-align: justify; text-justify: inter-ideograph; line-height: 23.0pt; mso-line-height-rule: exactly; tab-stops: 6.0cm;"><span style="font-size: 13.5pt; font-family: 微軟正黑體, sans-serif;">個人透過訂房網站或日租套房網等，將空置房間出租，若每月銷售額已達營業稅起徵點或符合一定要件者，無論是否合法，皆應辦理稅籍登記，課徵營業稅。</span></p> <p class="MsoNormal" style="margin-top: 9.0pt; mso-para-margin-top: .5gd; text-align: justify; text-justify: inter-ideograph; line-height: 23.0pt; mso-line-height-rule: exactly; tab-stops: 6.0cm;"><span style="font-size: 13.5pt; font-family: 微軟正黑體, sans-serif;">近年外籍旅客來台自由行人數增加，國內旅遊風氣盛行，許多人看準商機將閒置空房出租，使「日租套房」興起。</span></p> <p class="MsoNormal" style="margin-top: 9.0pt; mso-para-margin-top: .5gd; text-align: justify; text-justify: inter-ideograph; line-height: 23.0pt; mso-line-height-rule: exactly; tab-stops: 6.0cm;"><span style="font-size: 13.5pt; font-family: 微軟正黑體, sans-serif;">財政部中區國稅局表示，近來查核部分個人透過訂房網站或日租套房網等，以自有或二房東型態將空置房間出租，從事營利行為，涉嫌逃漏營業稅。</span></p> <p class="MsoNormal" style="margin-top: 9.0pt; mso-para-margin-top: .5gd; text-align: justify; text-justify: inter-ideograph; line-height: 23.0pt; mso-line-height-rule: exactly; tab-stops: 6.0cm;"><span style="font-size: 13.5pt; font-family: 微軟正黑體, sans-serif;">該局說明，個人出租自有建物或承租他人建物再出租給第三人，若符合民宿管理辦法第</span><span style="font-size: 13.5pt; font-family: Arial, sans-serif;" lang="EN-US">3</span><span style="font-size: 13.5pt; font-family: 微軟正黑體, sans-serif;">條及第</span><span style="font-size: 13.5pt; font-family: Arial, sans-serif;" lang="EN-US">6</span><span style="font-size: 13.5pt; font-family: 微軟正黑體, sans-serif;">條規定，客房數在</span><span style="font-size: 13.5pt; font-family: Arial, sans-serif;" lang="EN-US">5</span><span style="font-size: 13.5pt; font-family: 微軟正黑體, sans-serif;">間以下，且客房總面積不超過</span><span style="font-size: 13.5pt; font-family: Arial, sans-serif;" lang="EN-US">150</span><span style="font-size: 13.5pt; font-family: 微軟正黑體, sans-serif;">平方公尺以下者，可免辦稅籍登記。</span></p> <p class="MsoNormal" style="margin-top: 9.0pt; mso-para-margin-top: .5gd; text-align: justify; text-justify: inter-ideograph; line-height: 23.0pt; mso-line-height-rule: exactly; tab-stops: 6.0cm;"><span style="font-size: 13.5pt; font-family: 微軟正黑體, sans-serif;">但若符合以下三項條件，仍要依規定辦理營業登記、繳納營業稅，包括設有固定營業場所，含設置有形的營業場所或設置網站；具備「營業牌號」，不論是否已依法辦理登記；僱用人員協助處理房屋出租事宜等。若未符合上述情形者，應依所得稅法第</span><span style="font-size: 13.5pt; font-family: Arial, sans-serif;" lang="EN-US">14</span><span style="font-size: 13.5pt; font-family: 微軟正黑體, sans-serif;">條規定，按租賃所得課徵個人綜合所得稅。</span></p> <p class="MsoNormal" style="margin-top: 9.0pt; mso-para-margin-top: .5gd; text-align: justify; text-justify: inter-ideograph; line-height: 23.0pt; mso-line-height-rule: exactly; tab-stops: 6.0cm;"><span style="font-size: 13.5pt; font-family: 微軟正黑體, sans-serif;">而網路的普及化，也讓違法民宿如雨後春筍般冒出，但國稅局表示，無論是否為合法登記，因稅務採核實課稅原則，因此只要每月銷售額達</span><span style="font-size: 13.5pt; font-family: Arial, sans-serif;" lang="EN-US">4</span><span style="font-size: 13.5pt; font-family: 微軟正黑體, sans-serif;">萬元，就必須報繳營業稅，未達門檻也須併入個人綜所稅申報所得。</span></p> <p class="MsoNormal" style="margin-top: 9.0pt; mso-para-margin-top: .5gd; text-align: justify; text-justify: inter-ideograph; line-height: 23.0pt; mso-line-height-rule: exactly; tab-stops: 6.0cm;"><span style="font-size: 13.5pt; font-family: 微軟正黑體, sans-serif;">該局提醒，從事出租日租套房業者的個人，在未經檢舉及稽徵機關或財政部指定的調查人員進行調查前，依稅捐稽徵法第</span><span style="font-size: 13.5pt; font-family: Arial, sans-serif;" lang="EN-US">48</span><span style="font-size: 13.5pt; font-family: 微軟正黑體, sans-serif;">條之</span><span style="font-size: 13.5pt; font-family: Arial, sans-serif;" lang="EN-US">1</span><span style="font-size: 13.5pt; font-family: 微軟正黑體, sans-serif;">規定，若辦理稅籍登記並自動補報補繳所漏稅款，除加計利息外，將可免除按漏稅額處</span><span style="font-size: 13.5pt; font-family: Arial, sans-serif;" lang="EN-US">5</span><span style="font-size: 13.5pt; font-family: 微軟正黑體, sans-serif;">倍以下罰鍰。</span></p>