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綜合所得稅災害損失金額之認定,重大災害地區之納稅義務人其申報損失總金額在十五萬元以下者,得憑警察機關或村里長(幹事)證明;營利事業所得稅災害損失金額之認定,其申報損失總金額在五百萬元以下、受損標的物投有保險者或提供會計師簽證報告者(不論金額多寡),均得由國稅局予以書面審核,免再派員實地勘查。
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貨物稅:受災之貨物稅廠商,其已稅貨物如受損或滅失致不能出售者,應檢具證明文件,依貨物稅條例第四條及貨物稅稽徵規則相關規定辦理退稅。
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財政部高雄國稅局表示,受蘇迪勒颱風影響,造成高雄市部分地區受創,該局特就與納稅義務人關係較為密切之所得稅、營業稅、貨物稅等稅目之減免規定,提醒納稅義務人應依下列規定辦理。
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蘇迪勒發威 阿帕契郵筒現身... 較多蘇迪勒發威 阿帕契郵筒現身 較少
營業稅:小規模營業人因災害影響無法營業者,可向管轄國稅局分局或稽徵所申請,准予扣除其未營業之天數,以實際營業天數計徵營業稅。
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2015年8月9日週日 台北標準時間上午10時00分
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路跑服T恤
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所得稅:受災戶應於災害發生後三十日內,檢具損失清單及證明文件,報請管轄國稅局分局或稽徵所派員勘查執經核定後,得於辦理該年度綜合所得稅或營利事業所得稅結算申報時,列報災害損失;如災區內工廠或分支機構與其總公司分屬不同縣市者,亦可向工廠或分支機構所在地國稅局分局或稽徵所就近申請派員勘查。
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- Aug 12 Wed 2015 20:16
工作服 災損報備勘驗 稅捐可減免
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