[情報] 立院三讀通過 信用卡、悠遊卡將可存發票
終於三讀通過了, 明年應該就能上路了吧. 終於能把一堆電子發票轉用無實體
電子發票了.
新聞網址:
http://goo.gl/TDaCLP
為鼓勵消費者索取統一發票,並達到無紙化節能減碳效果,立法院今三讀通過《加值型及
非加值型營業稅法》部分條文修正案,未來信用卡或悠遊卡等電子票證支付工具,將可作
為電子發票載具,也就是說消費者可利用信用卡或悠遊卡等電子票證支付工具儲存與讀取
統一發票。此外,新法亦規定,營業機構若在營業稅法定申報期限前漏開發票遭查獲,將
處以漏稅金額5倍以下,最高100萬元的罰鍰。
財政部日前表示,為鼓勵消費者索取電子發票,達無紙化及節能減碳目標。衡量電子發票
及其載具尚無法律依據,且消費者如果以信用卡、轉帳卡或記名電子票證等支付工具號碼
索取電子發票,相關卡號可間接識別持卡人身分,涉及個人資料保護問題,為符合金融法
規相關規定,因此修訂該法,民眾有多元選擇可透過信用卡與悠遊卡等方式,向店家索取
統一發票。
鑑於過去許多法令以不合時宜的「銀元」作為罰款計算單位,新法也修正,該法涉及罰款
部分將以「新台幣」作為計算單位,同時刪除使用帳簿未送請主管稽徵機關驗印之處罰,
以符目前貨幣制度的實際狀況。
此外,在修法前,商業營利事業在營業稅申報日前,若被發現有短、漏開發票,因申報期
限還沒截止,稅捐機關無法可罰,新法修正增訂後,未來若商家短、漏開發票,遭稅捐機
關查獲,即可按其漏稅金額,處5倍以下,最高不能超過100萬元的罰鍰。
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