SOHO族在家開業 仍須辦理營業登記 - soho
By Ursula
at 2014-07-28T15:11
at 2014-07-28T15:11
Table of Contents
自由時報
http://news.ltn.com.tw/news/business/breakingnews/1066130
2014-07-28 10:24
〔記者邱柏勝/台北報導〕景氣不好,薪水凍漲,許多民眾為增加收入,開始
當起SOHO族。但台北國稅局表示,依加值型及非加值型營業稅法規定,在家開
業須向在地稅捐稽徵機關申辦營業登記,工作處所也必須變更為營業用,以免
遭處1千元以上、1萬元以下罰鍰。
景氣不好,薪水凍漲,許多民眾為增加收入,開始當起SOHO族。但台北國稅局
表示,依加值型及非加值型營業稅法規定,在家開業須向在地稅捐稽徵機關申
辦營業登記,工作處所也必須變更為營業用,以免遭處1千元以上、1萬元以下
罰鍰。
日前有位民眾租一間小套房自住,並經營個人美容工作室,2 個月後收到國稅
局書函,通知她未經核准經營工作室,要求補辦營業登記。該民眾表示,工作
室每月營業額才1萬餘元,尚未達到商業登記法中「小規模營業人」營業稅的
起徵點;而租屋處若登記為營業處所,房東可能會因房屋稅、地價稅增加,不
願繼續出租房子,因此尚未辦理營業登記。
台北國稅局說明,即使是每月銷售額未達20萬的「小規模營業人」,仍應向在
地稅捐稽徵機關申辦營業登記,由稅捐稽徵機關查核每月銷售額,確認是否應
辦營業登記。以本案例民眾經營的「理髮業」業別來說,每月銷售額在4萬元
以下,可免辦營業登記,營業所得併入個人所得稅申報即可。
但國稅局官員也表示,在家工作且免辦營業登記的小規模營業人,仍須將住宅
登記為營業用途,未來地價稅、房屋稅都會改採營業用稅率課稅。SOHO族若是
在租屋處開業,最好先跟房東說清楚,避免產生租屋糾紛。
---
意思是我在家接案補貼或過活,我家就得變更為營業用,依營業用規格繳稅?=_=;
--
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