◎ Internet sales of goods (services) should be reported by law to pay sales tax
Ministry of Finance in the area represented by the IRS tax collection wisdom, according to value-added and non-value-added business tax law in the territory of the sale of goods or services and imports of goods, sales tax shall be levied in accordance with regulations, based on tax fairness considerations, Internet sales of goods or services behavior, such as the Department for commercial purposes, shall be levied according to the law business tax.
As further explained that, for the purpose of personal profit, Cai Jin, sales business methods, the use of Internet by selling goods or services, sales tax must be levied according to the law. If the online auction system to sell used goods sellers themselves through the auction site after use, or others donated items, they think not practical and through auction sites to sell, are not within the scope of the preceding taxable, but if the online auction sellers Through various channels, from the acquisition, and to earn the spread, that is in line with the taxable element.
This reminds people, individuals through the Internet sale of goods or services, such as the Department for profit and sales in monthly sales reached NT $ 80,000 yuan of goods or services has reached sales of NT $ 4 million, should Branch they belong, which handle the business registration for the tax paid sales tax in order to avoid punishment.
