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創業大小事：成立公司須知
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在現在這個網路與資訊發達的時代，只要有不錯的idea，人人都可以成立公司當創業家。不過在創業之前，還是有一些法規上的大小事需要提醒大家注意，例如：公司型態有何不同？該如何申請設立？有哪些需要處理的稅務問題？本文將一一問您揭曉，若有不清楚的地方，也歡迎您來電或寫信詢問我們！
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決定設立型態：公司與商號有何差別？
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以下表格將針對一般狀況進行比較：
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雖然以商號（獨資、合夥）的方式在申請時較為簡單、便宜，對於規模較小且固定的商號而言的確是個好選擇，也可以享有免用統一發票的福利，但是未來規模逐漸擴大後，可能會面臨經營方面的各種問題。因此若未來非持續經營小本生意，還是建議申請設立「公司」還是較好的選擇！當然申請設立公司在程序上也較為繁瑣，也須經由會計師進行資本額簽證才能申請，因此通常需要尋求會計師事務所的協助。（記帳士無法進行簽證業務）
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以下是設立商號在未來可能會遇到的問題：
1. 所得稅計算
商號的所得是併入業主的個人綜合所得稅，因此若公司非常賺錢的話，稅率可能高達30%~40%，比起營利事業所得稅固定20%來說，需要繳納的所得稅非常可觀。
2. 營業項目限定
有些營業項目、投標案或是合作廠商會規定限制「公司」才可以申請或經營，行號可能會遇到某些限制。
3. 銀行貸款
由於公司法的規定較為嚴謹，加上公司設立需經過會計師簽證，因此銀行比較願意貸款給公司，商號可能遇到的風險或利率也隨之較高，銀行也不見得願意貸款給商號。
4. 決議方式
由於合夥組織往往需要經過全體同意，因此當商號規模擴大或合夥人的數量較多時，意見衝突時可能會造成決議上的困難，導致鬧得不愉快，若是以獨資的方式經營就沒有這個問題。
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商號或公司是否要進行登記？
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工商登記分成「設立登記」和「營業登記（稅籍登記）」。
一、設立登記
無論是商號或是公司，在設立時通常都需要先向主管機關（縣市政府、經濟部……）進行商業登記或公司登記。不過下列幾種類型的「小規模商號」，根據商業登記法規定可以不用申請登記，例外情形如下：
1. 攤販。
2. 家庭農、林、漁、牧業者。
3. 家庭手工業者。
4. 民宿經營者。
5. 每月銷售額未達營業稅起徵點者。
二、營業登記
商號或公司是否須進行稅籍登記的判斷準則是：是否達營業稅起徵點。銷售商品的月營業額起徵點是8萬元，銷售勞務的月營業額起徵點是4萬元，一旦每月的銷售額達營業稅起徵點後，就必須向稅務機關進行稅籍登記，才可以合法的經營業務。
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商號或公司設立登記程序？
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一、 決定組織型態(商號或公司)、設立地址、負責人、資本額……
二、 進行名稱預查
三、 銀行開戶並存入設立資本額
四、 會計師資本額簽證（資本額低於25萬的商號免辦）
五、 向縣市政府或經濟部申請設立登記
六、 向國稅局申請稅籍登記（視情況而定）
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經營商號或公司需要注意那些稅務議題？
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在經營業務時最常遇到兩個稅務分別是「營業稅」與「所得稅」，兩者是截然不同的稅：營業稅是針對銷售及進出口的「銷售額」進行課稅，意思是無論實際上有沒有賺錢都是需要負擔的；所得稅是針對「所得」進行課稅，也就是我們常說的淨利，公司有賺錢時才需要繳稅。以下針對這兩個不同的稅分別進行說明：
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- 營業稅
除了特殊行業（如：金融業、特種飲食業、小規模營業人等）以外，一般的營業人皆屬於「加值型營業人」，銷售商品或勞務的稅率通常是5%。營業稅在實際執行上是屬於「代收代付」性質的，假設公司賣給消費者的某項商品售價是105元，其實實際上這個價錢中包含了5元的營業稅(5%)與100元的營業額，雖然公司向消費者收取到的金額是105元，但事實上我們需要「代替消費者向政府繳5元的稅」，而這5元未來要繳給政府的稅就是所謂的「銷項稅額」，因此公司實際上只獲得100元的營業收入。
當然公司在向其他廠商進貨的時候，或繳交水電費時，公司就成為了另一家公司的消費者，因此公司的進貨價格裡就包含了5%的營業稅，交由其他廠商替公司繳交，也就是所謂的「進項稅額」。
有些人心中就會出現一個疑問：那這樣同一個商品不就繳了兩次營業稅了嗎？因此才會產生「進項稅額可以扣抵營業稅」的這種說法，為了避免重複課稅，銷項稅額減去進項稅額後才是公司真正要繳給政府的營業稅金額。
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若商號屬於規模狹小、交易零星且每月銷售額未達使用統一發票標準(每月新臺幣20萬元)之營業人，採每三個月為一期，國稅局直接查定課徵營業稅的方式計算繳納，得免用或免開立統一發票，但依法須製發免用統一發票收據。
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- 所得稅
若設立的組織型態為獨資或合夥，仍須辦理結算申報，但商號的所得將併入業主的個人綜合所得稅計算，每年5月申報繳納前一年度的所得，累計稅率為5%~40%。
若設立的組織型態為公司，則須於每年5月申報繳納前一年度的「營利事業所得稅」。只要公司在中華民國境內有所得，無論總機構在境內或境外，皆須繳納營所稅；此外，若總機構在中華民國境內，也必須針對「海外所得」申報繳納所得稅！而目前年所得超過20萬的稅率為20%。
除此之外要注意的是，我國營所稅有「暫繳」規定，國稅局為了避免公司每年5月須一次繳納的所得稅額過高，因此規定每年9月須預先繳納前一年度所得稅額的半數，待隔年5月計算正確的所得後再針對差額進行退稅或補繳。
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在創業或成立公司方面，我還有其他問題想要詢問
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若有公司設立或稅務諮詢的需求，請聯絡誠謹會計師事務所，我們將有專人為您。
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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