[新聞] LINE貼圖太好賺未繳稅 遭國稅局補罰360萬消失
LINE貼圖太好賺未繳稅 遭國稅局補罰360萬
LINE貼圖銷售生意好賺,國稅局盯上。中區國稅局指出,日前發現有民眾在露天拍賣網站上
經營日本Line貼圖代購與銷售虛擬遊戲貨幣,一年營業額達新台幣3500萬元,但未辦理營業
登記,也未繳納營業稅,因此對其補稅處罰近360萬元。
中區國稅局表示,部份LINE貼圖有「區域性」限制,台灣帳號無法購買,因此有人瞄準此一
商機,專門提供海外Line貼圖代購服務,有民眾腦筋動得快,以個人名義到日本購買LINE貼
圖,再透過露天拍賣或LINE銷售商品序號,遭發現每月營業額超過291萬元還沒辦營業登記
申報營業稅、沒有開發票,遭查核補稅。
稅官表示,民眾雖然主張自己是位於境外的代購業者,屬於跨境電商,進口貨物或勞務的營
業稅,應由買受人負擔。但國稅局查證後發現民眾領有中華民國護照,在國內也有戶籍且常
住國內,且露天拍賣並未提供非中華民國國民註冊,依法不符合跨境電商的定義。
此外,該民眾坦言並未在日本成立公司或商號,且是利用國內的網路平台銷售Line貼圖與虛
擬遊戲貨幣獲取利潤。因此國稅局以違反營業稅法規定,對該民眾補徵營業稅179萬元,並
處以所漏稅額1倍罰鍰,連補帶罰近360萬元,雖民眾主張已因追稅結束營業,但該補的稅金
都跑不掉。(陳瑩欣/台北報導)
http://goo.gl/D3CPuH
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