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統一編號

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統一編號 [註 1] [1],簡稱統編,是臺灣營利事業機構與非營利機構的個別法人身分代號,為一組8位數字,在註冊登記時由主管機關發配。機構有開統編及未開統編公司課的稅賦是相同的。

消費者若於消費時報上統一編號[註 2],則該統一編號之機構可以扣抵申報營業稅;唯公司採購費用(非供本業及附屬業務使用的貨物或勞務)之進項稅額,依法不得申報扣抵營業稅銷項稅額[3]

另見

註解

  1. ^ 英語:Business administration number
  2. ^ 統一發票上會顯示報上的統一編號,但此張統一發票不得兌領統一發票獎金[2]

參考文獻

  1. ^ 兼營營業人採直接扣抵法之營業稅會計師查核簽證報告書. [2021-03-02]. (原始内容存档于2021-02-01). 
  2. ^ 打了統編 可報帳抵稅// 捶心肝…發票中千萬 不能領. 自由時報電子報. [2019-04-20]. (原始内容存档于2020-12-09) (中文(臺灣)). 
  3. ^ 企業老愛「打統編」 財政部怎麼說?. ETtoday新聞雲. [2019-04-20]. (原始内容存档于2020-10-03) (中文(臺灣)). 

外部連結

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統一編號
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