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三角貿易實務（一）：兩角在內，一角在外
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從事多角貿易在目前國際化的環境中已經相當常見，三角貿易或多角貿易的型態相當多樣化，因此相關的稅務議題也非常複雜，也經常困擾許多客戶。因此本文將針對最常見的客戶型態：兩角在國內、一角在國外的三角貿易來簡單介紹究竟是否需要面臨營業稅的問題？而又需要準備哪些文件呢？
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首先，先弄清楚您是屬於「居間」還是「買賣」
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關鍵判斷依據在於：貿易商是否需負擔貨物的「瑕疵擔保責任」？
1. 經營三角貿易之國內營業人，如不負擔貨物之瑕疵擔保責任，屬於「居間」行為，應以收付差額認列「佣金收入」。
2. 經營三角貿易之國內營業人，如負擔貨物之瑕疵擔保責任，屬於「買賣」行為，應以收付全額「分別認列進貨成本及銷貨收入」。
[/fusion_text][fusion_imageframe image_id=”2206|full” max_width=”” sticky_max_width=”” style_type=”” blur=”” stylecolor=”” hover_type=”none” bordersize=”” bordercolor=”” borderradius=”” align_medium=”none” align_small=”none” align=”none” margin_top=”” margin_right=”” margin_bottom=”3vw” margin_left=”” lightbox=”no” gallery_id=”” lightbox_image=”” lightbox_image_id=”” alt=”” link=”” linktarget=”_self” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” sticky_display=”normal,sticky” class=”” id=”” animation_type=”” animation_direction=”left” animation_speed=”0.3″ animation_offset=”” filter_hue=”0″ filter_saturation=”100″ filter_brightness=”100″ filter_contrast=”100″ filter_invert=”0″ filter_sepia=”0″ filter_opacity=”100″ filter_blur=”0″ filter_hue_hover=”0″ filter_saturation_hover=”100″ filter_brightness_hover=”100″ filter_contrast_hover=”100″ filter_invert_hover=”0″ filter_sepia_hover=”0″ filter_opacity_hover=”100″ filter_blur_hover=”0″]https://608cpa.com/wp-content/uploads/2021/03/3-17-1.jpg[/fusion_imageframe][fusion_title title_type=”text” rotation_effect=”bounceIn” display_time=”1200″ highlight_effect=”circle” loop_animation=”off” highlight_width=”9″ highlight_top_margin=”0″ before_text=”” rotation_text=”” highlight_text=”” after_text=”” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” sticky_display=”normal,sticky” class=”” id=”” content_align_medium=”” content_align_small=”” content_align=”left” size=”2″ font_size=”” animated_font_size=”” fusion_font_family_title_font=”” fusion_font_variant_title_font=”” line_height=”” letter_spacing=”” text_shadow=”no” text_shadow_vertical=”” text_shadow_horizontal=”” text_shadow_blur=”0″ text_shadow_color=”” margin_top_medium=”” margin_bottom_medium=”” margin_top_small=”” margin_bottom_small=”” margin_top=”” margin_bottom=”30px” margin_top_mobile=”” margin_bottom_mobile=”” text_color=”#004c4c” animated_text_color=”” highlight_color=”” style_type=”default” sep_color=”” animation_type=”” animation_direction=”left” animation_speed=”0.3″ animation_offset=””]
實務一：我國廠商出口貨物給國外廠商
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一、 若您屬於上述所說的「居間」性質，一般來說，貨物不會經過貿易商，而由國內製造商直接出口給國外廠商。
[/fusion_text][fusion_imageframe image_id=”2207|full” max_width=”” sticky_max_width=”” style_type=”” blur=”” stylecolor=”” hover_type=”none” bordersize=”” bordercolor=”” borderradius=”” align_medium=”none” align_small=”none” align=”none” margin_top=”” margin_right=”” margin_bottom=”3vw” margin_left=”” lightbox=”no” gallery_id=”” lightbox_image=”” lightbox_image_id=”” alt=”” link=”” linktarget=”_self” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” sticky_display=”normal,sticky” class=”” id=”” animation_type=”” animation_direction=”left” animation_speed=”0.3″ animation_offset=”” filter_hue=”0″ filter_saturation=”100″ filter_brightness=”100″ filter_contrast=”100″ filter_invert=”0″ filter_sepia=”0″ filter_opacity=”100″ filter_blur=”0″ filter_hue_hover=”0″ filter_saturation_hover=”100″ filter_brightness_hover=”100″ filter_contrast_hover=”100″ filter_invert_hover=”0″ filter_sepia_hover=”0″ filter_opacity_hover=”100″ filter_blur_hover=”0″]https://608cpa.com/wp-content/uploads/2021/03/3-17-2.jpg[/fusion_imageframe][fusion_text columns=”” column_min_width=”” column_spacing=”” rule_style=”default” rule_size=”” rule_color=”” content_alignment_medium=”” content_alignment_small=”” content_alignment=”” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” sticky_display=”normal,sticky” class=”” id=”” font_size=”” fusion_font_family_text_font=”” fusion_font_variant_text_font=”” line_height=”” letter_spacing=”” text_color=”” animation_type=”” animation_direction=”left” animation_speed=”0.3″ animation_offset=””]
以上圖為例，在此案例下，貿易商等同於從中媒合雙方的角色，因此向進口商收取的$1,000與給予國內甲製造商$900間的差額$100，即為提供國外進口商媒合的勞務收入。由於進口商位於國外，此勞務屬於「國內提供，國外使用」，所以貿易商為從事「外銷勞務」的業務，根據目前營業稅法規定適用零稅率，也無須開立統一發票。
而國內的甲製造商負有將貨物完整運給國外廠商的義務，因此實質上屬於甲製造商出口貨物給國外供應商，根據目前營業稅法規定，外銷貨物也適用零稅率，亦不用開立統一發票。
二、 若您屬於上述所說的「買賣」性質，無論實際上貨物如何運輸，在稅法上皆認定為國內製造商將貨物賣給貿易商，再由貿易商賣給國外廠商。
[/fusion_text][fusion_imageframe image_id=”2202|full” max_width=”” sticky_max_width=”” style_type=”” blur=”” stylecolor=”” hover_type=”none” bordersize=”” bordercolor=”” borderradius=”” align_medium=”none” align_small=”none” align=”none” margin_top=”” margin_right=”” margin_bottom=”3vw” margin_left=”” lightbox=”no” gallery_id=”” lightbox_image=”” lightbox_image_id=”” alt=”” link=”” linktarget=”_self” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” sticky_display=”normal,sticky” class=”” id=”” animation_type=”” animation_direction=”left” animation_speed=”0.3″ animation_offset=”” filter_hue=”0″ filter_saturation=”100″ filter_brightness=”100″ filter_contrast=”100″ filter_invert=”0″ filter_sepia=”0″ filter_opacity=”100″ filter_blur=”0″ filter_hue_hover=”0″ filter_saturation_hover=”100″ filter_brightness_hover=”100″ filter_contrast_hover=”100″ filter_invert_hover=”0″ filter_sepia_hover=”0″ filter_opacity_hover=”100″ filter_blur_hover=”0″]https://608cpa.com/wp-content/uploads/2021/03/3-17-3.jpg[/fusion_imageframe][fusion_text columns=”” column_min_width=”” column_spacing=”” rule_style=”default” rule_size=”” rule_color=”” content_alignment_medium=”” content_alignment_small=”” content_alignment=”” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” sticky_display=”normal,sticky” class=”” id=”” font_size=”” fusion_font_family_text_font=”” fusion_font_variant_text_font=”” line_height=”” letter_spacing=”” text_color=”” animation_type=”” animation_direction=”left” animation_speed=”0.3″ animation_offset=””]
以上圖為例，在此案例下，貿易商等同於向國內甲製造商進貨，因此與一般國內購買商品的處理方式相同，需負擔5%的營業稅，由甲製造商向國稅局代扣代繳。
而貿易商負有將貨物完整運給國外廠商的義務，因此實質上屬於貿易商出口貨物給國外供應商，根據目前營業稅法規定，外銷貨物適用零稅率，也無須開立統一發票。
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實務二：我國廠商向國外廠商進口貨物或原料
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一、 若您屬於上述所說的「居間」性質，一般來說，貨物不會經過貿易商，而由國外廠商直接進口給國外廠商
[/fusion_text][fusion_imageframe image_id=”2203|full” max_width=”” sticky_max_width=”” style_type=”” blur=”” stylecolor=”” hover_type=”none” bordersize=”” bordercolor=”” borderradius=”” align_medium=”none” align_small=”none” align=”none” margin_top=”” margin_right=”” margin_bottom=”3vw” margin_left=”” lightbox=”no” gallery_id=”” lightbox_image=”” lightbox_image_id=”” alt=”” link=”” linktarget=”_self” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” sticky_display=”normal,sticky” class=”” id=”” animation_type=”” animation_direction=”left” animation_speed=”0.3″ animation_offset=”” filter_hue=”0″ filter_saturation=”100″ filter_brightness=”100″ filter_contrast=”100″ filter_invert=”0″ filter_sepia=”0″ filter_opacity=”100″ filter_blur=”0″ filter_hue_hover=”0″ filter_saturation_hover=”100″ filter_brightness_hover=”100″ filter_contrast_hover=”100″ filter_invert_hover=”0″ filter_sepia_hover=”0″ filter_opacity_hover=”100″ filter_blur_hover=”0″]https://608cpa.com/wp-content/uploads/2021/03/3-17-4.jpg[/fusion_imageframe][fusion_text columns=”” column_min_width=”” column_spacing=”” rule_style=”default” rule_size=”” rule_color=”” content_alignment_medium=”” content_alignment_small=”” content_alignment=”” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” sticky_display=”normal,sticky” class=”” id=”” font_size=”” fusion_font_family_text_font=”” fusion_font_variant_text_font=”” line_height=”” letter_spacing=”” text_color=”” animation_type=”” animation_direction=”left” animation_speed=”0.3″ animation_offset=””]
以上圖為例，在此案例下，貿易商等同於從中媒合雙方的角色，因此向國內廠商收取的$1,000與給予國外廠商$900間的差額$100，即為提供國內廠商媒合的勞務收入。由於甲廠商位於國內，此勞務不屬於「外銷勞務」，屬於一般國內的銷售勞務行為，根據營業稅法應課徵5%營業稅。
而國內的甲製造商等同於向國外廠商進口貨物，根據目前營業稅法規定，進口貨物也需要課徵5%營業稅。
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二、 若您屬於上述所說的「買賣」性質，無論實際上貨物如何運輸，在稅法上皆認定為國外廠商將貨物賣給貿易商，再由貿易商賣給國內製造商。
[/fusion_text][fusion_imageframe image_id=”2204|full” max_width=”” sticky_max_width=”” style_type=”” blur=”” stylecolor=”” hover_type=”none” bordersize=”” bordercolor=”” borderradius=”” align_medium=”none” align_small=”none” align=”none” margin_top=”” margin_right=”” margin_bottom=”3vw” margin_left=”” lightbox=”no” gallery_id=”” lightbox_image=”” lightbox_image_id=”” alt=”” link=”” linktarget=”_self” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” sticky_display=”normal,sticky” class=”” id=”” animation_type=”” animation_direction=”left” animation_speed=”0.3″ animation_offset=”” filter_hue=”0″ filter_saturation=”100″ filter_brightness=”100″ filter_contrast=”100″ filter_invert=”0″ filter_sepia=”0″ filter_opacity=”100″ filter_blur=”0″ filter_hue_hover=”0″ filter_saturation_hover=”100″ filter_brightness_hover=”100″ filter_contrast_hover=”100″ filter_invert_hover=”0″ filter_sepia_hover=”0″ filter_opacity_hover=”100″ filter_blur_hover=”0″]https://608cpa.com/wp-content/uploads/2021/03/3-17-5.jpg[/fusion_imageframe][fusion_text columns=”” column_min_width=”” column_spacing=”” rule_style=”default” rule_size=”” rule_color=”” content_alignment_medium=”” content_alignment_small=”” content_alignment=”” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” sticky_display=”normal,sticky” class=”” id=”” font_size=”” fusion_font_family_text_font=”” fusion_font_variant_text_font=”” line_height=”” letter_spacing=”” text_color=”” animation_type=”” animation_direction=”left” animation_speed=”0.3″ animation_offset=””]
以上圖為例，在此案例下，貿易商等同於向國外廠商進口貨物，因此進口時需要課徵5%的營業稅。而後，貿易商再將貨物轉賣給國內製造商甲，屬於國內一般的買賣行為，也需按照一般國內銷售商品的方式來申報繳納營業稅。
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我需要具備哪些憑證與文件？
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這些三角貿易稅務好複雜哦，我是貿易商不知該怎麼處理
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若有稅務規劃或諮詢方面的需求，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
聯絡電話：02-2558-5355
誠謹Line社群ID：608cpa
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