AmCham Tax Committee Luncheon – 跨境電商營業稅課稅新制簡介

AmCham Tax Committee held a luncheon on March 10th at Regent Taipei to inform and educate attendees about business and cross-border tax laws.

跨境電商營業稅課稅新制簡介 – this event was conducted in Mandarin.

為解決現行跨境免稅門檻及逆向課稅機制產生之營業稅課稅問題,財政部參考經濟合作暨發展組織(OECD)建議及歐盟、韓國、日本、澳洲、紐西蘭等國家作法,擬具「加值型及非加值型營業稅法」部分條文修正案,明定境外電商業者利用網路銷售勞務予境內自然人者,應於我國辦理稅籍登記及報繳營業稅,俾掌握稅源及促進國內、外電商業者公平競爭。該法案業經總統於105年12月28日修正公布,行政院並已核定自106年5月1日開始施行。本次會議將向與會會員說明修法內容及本項政策未來執行的重點與方向。

When: Mar 10, 2017 (12 PM – 2 PM)

Where: Regent Taipei, 4F VIP Room 1 / 台北晶華酒店 貴賓廳一 4F

Speaker: 翁培祐 – 財政部賦稅署消費稅組組長

(left) Tax Committee Co-Chair, Josephine Peng Senior Counselor, Lee and Li, Attorneys-at-Law, (second-left): 蘇靜娟 – 稽核 財政部賦稅署消費稅組, (second-right) 翁培祐-財政部賦稅署消費稅組組長, (right) Tax Committee Co-Chair, Cheli Liaw Partner, Deloitte & Touche

 

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