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◎ Uniform invoice that the pharmacist should open different kinds in accordance with the attribute of medicines while selling medicines and dispensary
Taibei State Taxation Bureau of Ministry of Finance says, the pharmacist sells medicines for the dispensary, if belong to doctor prescription medicines, open two uniting uniform invoices, if belong to doctor, pharmacist, medicine and grow and point out medicines, patent medicine or other goods, should open three uniting uniform invoices.
This office proves, the dispensary besides managing medicines and adjusting, supplying the business, if run concurrently patent medicine, instruction use medicine and other goods are sold, have person of business carried out and open people's identity at the same time, must apply for opening registration, if every monthly volume of business exceeds the new Taiwan dollar of 200,000 yuan, need to open the uniform invoice. Dispensary, in the income, belong to, sell medicines or other income of goods, should abiding by laws course seek business tax and commercial cause income tax; Belong to, offer professional the intersection of labor service and part that medicines adjust, supply, nuclear to belong to, preside over pharmacist, execution business income that medicine born, should pay the comprehensive income tax in accordance with the relevant fixed newspaper of income tax law.
This office further proves, buy doctor prescription medicines in the dispensary, it should be the purchase for it of professional business of adjusting, supplying etc. for carrying out medicines, in accordance with stipulate can't Jing retail by oneself, pharmacist sell the medicines give dispensary, should can admit, belong to department, sell goods and open the intersection of people and the intersection of execution and business person of identity, must open two uniting uniform invoices. Use medicine to patent medicine, instruction or other the intersection of goods and part, dispensary medicines or other income of goods this of selling etc. should abiding by laws course seek the business tax, buying this medicines or other goods of it should be that it sells income of the goods, as for pharmacist, belong to, sell goods and open people, should open three uniting uniform invoices.
This office reminds, if the pharmacist has already distinguished the medicines classification in accordance with the relevant regulation of the medicine thing law, and in order to open the uniform invoice, check and seek the organ to discover and seize the dispensary afterwards and have while reselling the behavior in violation of rules and regulations, fine France the first regulation of article 7 to will not punish a pharmacist in accordance with the administration, only if the dispensary involves escaping to leak the business tax, must open in the nuclear place of 51st regulation of the tax law in accordance with adding value type and not adding value type.
