[fusion_builder_container hundred_percent=”no” equal_height_columns=”no” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” background_position=”center center” background_repeat=”no-repeat” fade=”no” background_parallax=”none” parallax_speed=”0.3″ video_aspect_ratio=”16:9″ video_loop=”yes” video_mute=”yes” border_style=”solid” flex_column_spacing=”0px” type=”flex” padding_left=”0px” padding_right=”0px” admin_label=”Blog – Content”][fusion_builder_row][fusion_builder_column type=”1_1″ layout=”1_1″ background_position=”left top” background_color=”” border_color=”” border_style=”solid” border_position=”all” spacing=”yes” background_image=”” background_repeat=”no-repeat” padding_top=”” padding_right=”” padding_bottom=”” padding_left=”” margin_top=”0px” margin_bottom=”0px” class=”” id=”” animation_type=”” animation_speed=”0.3″ animation_direction=”left” hide_on_mobile=”small-visibility,medium-visibility,large-visibility” center_content=”no” last=”true” min_height=”” hover_type=”none” link=”” first=”true” margin_top_small=”4vw”][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=”#ffffff” animated_text_color=”” highlight_color=”” style_type=”default” sep_color=”” animation_type=”” animation_direction=”left” animation_speed=”0.3″ animation_offset=””]
網紅時代，稅務怎麼辦？
[/fusion_title][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=””]
什麼是網紅？
隨著網路與社群平台蓬勃發展，Instagram/Facebook/Youtube已經成為人們的日常，許多素人藉由自己的個人魅力、創意與專業能力，而成為社會關注的網路紅人，也因此「網紅」成為新一代具影響力的職業之一。網紅藉由影音、照片在網路上創造話題、引發討論，形成龐大粉絲，因此逐漸有品牌商透過網紅協助推廣產品，甚至也有許多Youtuber開始自創品牌、販售商品，「網紅」的出現也產生了許多新興收入來源。
- 網紅收入來源有哪些？
- 平台廣告分潤:網紅於影音平台(如：Youtube)上傳影片或音樂，民眾點擊觀看影片及內建廣告後，網紅可以從平台取得廣告分潤。
- 品牌商品業配:許多品牌商開始與網紅接洽，廠商提供網紅業配廣告費，於各大平台或社群中推廣品牌商品。
- 經營個人品牌:各網紅或藝人開始自創品牌，於網路上販售各項周邊商品，或是與他人合資開設實體商店。如：乾拌麵、伴手禮、飲料店等。
- 直播觀眾打賞:網紅於平台上進行直播並與觀眾互動，觀眾可在平台上直接向網紅進行打賞。如：MeMe直播、17直播等。
- 付費訂閱頻道:網紅可自行錄製影片或課程並上傳至平台，觀眾可訂閱或購買該課程。如：Hahow好學校、PressPlay等。
[/fusion_text][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=”#ffffff” animated_text_color=”” highlight_color=”” style_type=”default” sep_color=”” animation_type=”” animation_direction=”left” animation_speed=”0.3″ animation_offset=””]
網紅們會面臨什麼樣的稅務問題？
[/fusion_title][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=””]
網紅經營創造了各類型的所得來源後，「網紅收入是否應課稅？」成為大家關注的焦點，國稅局也已在近幾年對於各類型的所得來源做出相關解釋與公告，接下來以網紅各類型收入來源為例，說明可能會面臨的稅務問題：
1. 以經營個人品牌販售商品為例：
個人以營利為目的，透過網路銷售貨物或勞務，銷售商品之月銷售額達8萬(銷售勞務者為4萬)，應向國稅局申請稅籍登記，並依營業稅法之規定申報營業稅。若未依規定申請稅籍登記，依營業稅法第45條之規定，處新臺幣三千元以上三萬元以下罰鍰，並且依同法51條之規定，除追繳稅款外，按所漏稅額處五倍以下罰鍰，並得停止其營業。
若月銷售額達20萬，於銷售商品時應開立統一發票。依營業稅法第52條之規定，營業人漏開統一發票或於統一發票上短開銷售額，於法定申報期限前經查獲者，應就短漏開銷售額按規定稅率計算稅額繳納稅款，並按該稅額處五倍以下罰鍰。
| 月銷售額 | 營業稅 | 所得稅 |
| $1~$79,999 | 無須辦理營業登記及課徵營業稅 | 申報個人營利所得(無保留相關憑證，則比照一時貿易之盈餘以純益率6%計算，併入個人綜合所得稅課稅) |
| $80,000~$199,999 | 應向國稅局辦理營業登記，營業稅稅率1% | 申報個人營利所得(無保留相關憑證，則比照一時貿易之盈餘以純益率6%計算，併入個人綜合所得稅課稅) |
| $200,000以上 | 應向國稅局辦理營業登記，並開立統一發票，營業稅稅率5% | 其經營型態為獨資、合夥之營利組織或公司而定，申報個人所得額 |
[/fusion_text][fusion_imageframe image_id=”1945|fusion-600″ 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/2020/10/1-600×306.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=””]
2. 以品牌商品業配收入及付費訂閱頻道之分潤為例：
網紅業配及付費訂閱平台之所得，應併入個人綜合所得計算，並依法於每年5月申報所得稅。所得類型為「薪資所得」或是「執行業務所得」應依「網紅與廠商或平台間是否具雇傭關係」而定。
若存在雇傭關係，應併入個人薪資所得計算；反之，若無雇傭關係，則應列為執行業務所得，視為稿費收入。
[/fusion_text][fusion_imageframe image_id=”1946|fusion-600″ 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/2020/10/2-600×205.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=””]
舉例：網紅吳小慧109年度的業配收入為100萬元，假設小慧無其他收入來源，其應納個人綜所稅稅額計算如下：
[/fusion_text][fusion_imageframe image_id=”1943|fusion-600″ 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/2020/10/3-600×340.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=””]
3. 以平台廣告分潤收入為例：
財政部於2018年1月2日發布的台財稅字第10604704390號中規定，無論網路平台公司是境內還是境外公司(如：Youtube)，只要網紅在中華民國境內提供勞務(如：製作影片)，因而從平台取得的分潤所得，就屬於「境內來源所得」，因此須併入個人所得中計算，並於每年5月進行申報繳納個人綜合所得稅。
這裡要注意的是，所得來源為境內或境外並非以酬勞給付單位的所在地做為判斷標準，而是以電子勞務之產製是否於境內進行而定。
4.以網路直播觀眾打賞之收入為例
網紅於網路上進行直播所取得之觀眾打賞，若無銷售商品或勞務之行為，本質上為一種贈與行為，因此觀眾應依遺產及贈與稅法之規定，計入年度贈與總額，並依法申報繳納贈與稅。對網紅而言，依所得稅法第4條規定第17款規定，因贈與所取得之財產免課徵所得稅。
若捐贈者為營利事業，則不適用贈與稅法之規定，因此網紅必須將此贊助所得視為個人「其他所得」，列入個人綜合所得稅計算。
[/fusion_text][fusion_imageframe image_id=”1944|fusion-600″ 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/2020/10/4-600×185.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=”#ffffff” animated_text_color=”” highlight_color=”” style_type=”default” sep_color=”” animation_type=”” animation_direction=”left” animation_speed=”0.3″ animation_offset=””]
面對複雜的稅務問題，網紅們該怎麼辦？
[/fusion_title][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=””]
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
聯絡電話：02-2558-5355
誠謹Line社群ID：608cpa
[/fusion_text][/fusion_builder_column][/fusion_builder_row][/fusion_builder_container]
