境外電商跨境銷售電子勞務課徵所得稅法令介紹

AmCham Taipei Tax Committee held a luncheon on July 5 at the Regent Taipei.

境外電商跨境銷售電子勞務課徵所得稅法令介紹– this event was conducted in Mandarin.

近年來電子商務交易成長快速，頻繁的網路交易、或跨境交易除對傳統產業帶來衝擊外，亦使現行的課稅制度臨嚴峻的挑戰。

臺灣財政部於107年1月2日發布2號解釋令，針對外國營利事業跨境銷售電子勞務之來源收入認定、所得計算、申報繳納程序等制定課稅規範。

本次擬針對前開新頒法令進行專題簡報，以介紹相關規定。

When: July 5, 2018 (12 PM – 2 PM)

Where: Regent Taipei, 4F VIP 1  / 台北晶華酒店 貴賓廳 一 4F

Speaker: 林聖慧 股長 / 財政部臺北國稅局

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