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udn稅務法務：透過日常生活所發生的新聞與個案，為您解答稅務及法務疑慮，找尋稅務與法務最佳解決方案。 
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問答／非營業人索發票 不須負擔5%營業稅
Oct 27th 2013, 20:48

台南市麻豆區陳小姐問：向商家索取統一發票，需另負擔5%營業稅嗎？

南區國稅局佳里稽徵所答覆：依營業稅法規定，營業人銷售貨物或勞務，應依法開立統一發票交付買受人；又買受人為非營業人時，應將營業稅額與銷售額合計開立統一發票，亦即營業人應依定價金額開立二聯式統一發票，不得要求另加5%營業稅，營業人如拒開時，消費者可保留交易憑證（收據、提貨單等）向所在地國稅局分局或稽徵所提出檢舉。

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