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補習班需要留意的稅務議題
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台灣近來補習班數量日益增長，許多家長期待子女具備額外的技能或知識，經常將孩子送到才藝班或是文理補習班上課，因此許多人也紛紛投入補教行業發展。許多人常常認為「補習班從事的是教育工作，應該不用繳稅吧？」，這句話其實不完全正確，因此許多補習班經常忽略了稅務的重要性而受到政府機關開罰。本篇文章將整理幾項重要的稅務議題，提醒業主們特別注意：
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短期補習班在法律上的認定要件：
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一、 於固定場所對外招生
二、 達五人以上
三、 收取費用從事短期補習教育
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符合上述要件的補習班:
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1. 應由設立人檢具文件，向直轄市、縣（市）主管教育行政機關申請設立。
2. 核准設立後，應於六個月內檢具文件，向直轄市、縣（市）主管教育行政機關申請立案。
完成兩項申請程序後，才是「合法立案」的補習班
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其他應注意的事項：
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- 補習班不得設置與醫療行為、航空器飛行有關，或違反身心健康發展、公序良俗或其他法令之類科，亦不得藉實作或訓練之名，從事任何醫療行為及航空器飛行。(短期補習班設立及管理準則第5條)
- 依設立人的不同，補習班可以個人名義或以法人名義申請設立。兩種設立型態有不同的稅務規定，請先了解您的補習班屬於哪一種設立型態。
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我需要申報營業稅嗎？
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根據108年財政部所發佈的最新函釋台財稅字第10804620670號令，目前無論您是個人設立或公司設立的立案補習班，所提供之教育勞務皆免課徵營業稅，也無須開立統一發票。(仍需開立收據)
但這裡要注意的是，營業稅免稅的規定只限於銷售「教育勞務」，因此若補習班有從事「販售書籍、DVD光碟」的行為，仍應依規定申報營業稅並開立統一發票。
然而，若您的補習班「並未立案」，則不符合營業稅的免稅條件，仍應依規定申報繳納營業稅。
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我需要繳納印花稅嗎？
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雖然補習班不需要申報繳納營業稅，但因為在收取補習費時須開立收據，因此根據印花稅法之規定，由補習班、才藝班於開立收據時，按收據金額千分之四繳納印花稅。
不過，若是公司附設補習班可以選擇就其教育勞務收入開立「免稅統一發票」，這樣就可以節省0.4%的印花稅。
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我需要申報所得稅嗎？
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- 個人設立補習班
除了印花稅之外，辦理補習班也要注意所得稅的問題！若您是「個人設立」的補習班，其所收取的學雜費等收入，減除必要成本費用後之所得或依18%書審純益率計算之所得，原則上應併入「向目的事業主管機關申請立案登記之設立人」的個人綜合所得稅「其他所得」計算。
若未依法記帳並保留憑證，或未能提示帳簿文據者，文理類及技藝類補習班皆以50%做為費用率計算所得。
例如：假設甲私人補習班本年度的學費收入為100萬
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*通常實際純益率大於18%會直接採用書審純益率計算較為有利
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- 公司型態補習班
若您是「公司型態」的補習班，則是比照一般企業課徵營利事業所得稅，其收入減去提示單據核實認列之相關的成本費用計算所得。
為降低中小企業的查帳成本，財政部規定如果是年收入小於3000萬的補習班，可申請適用擴大書審純益率，以10％收入視為所得。例如：假設乙法人補習班本年度的收入為100萬
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*註：年收入超過3000萬的大型法人補習班，不適用擴大書審之規定
*通常實際純益率大於10%會直接採用書審純益率計算較為有利
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這些稅務申報好複雜哦，我擔心會漏了什麼，該怎麼辦？
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若有稅務方面的需求，請聯絡誠謹會計師事務所，我們將有專人為您服務。
聯絡信箱：abw@608cpa.com
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