我從外國網站購買私人用的東西，為什麼除了關稅之外，還要繳交營:Realtime @ 2016【2016韓劇推薦排行榜】2016好看韓劇排行、熱門韓劇排行榜2016

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我從外國網站購買私人用的東西，為什麼除了關稅之外，還要繳交營

Jul 13th 2014, 22:30

根據加值型及非加值型營業稅法第2條規定，營業稅之納稅義務人包括進口貨物之收貨人或持有人；因此，即便個人購買自用品亦須繳交營業稅。

這是一種就源扣繳的法令,簡直可以得為民服務創意獎.

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