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網路賣家用親友帳號分散銷售？小心被「合併計算」補稅百萬！

一、給老闆看得懂的一段話摘要

財政部北區國稅局提醒：你在網路上做生意，不管開幾個蝦皮帳號、幾個賣場、用誰的名字，只要實際經營者是同一人，銷售額就要「合併」計算。

一旦合併後的月營業額超過門檻（賣貨 10 萬、勞務 5 萬），就得辦稅籍登記；超過 20 萬，就得開統一發票。

別以為把營業額拆到老婆、弟弟的帳號就可以「各自都沒達標」，國稅局現在透過大數據比對金流與登入IP，抓這種「分身術」一抓一個準，被查到不僅要補稅，罰款更是驚人。


二、重點整理

  1. 什麼情況要「合併計算」銷售額？

只要是「以營利為目的」在網路上賣東西：

  • 不論平台： 蝦皮、露天、FB社團、IG、LINE群組。
  • 不論帳號： 用自己、配偶、父母、兄弟姊妹的名義開的帳號。
    只要國稅局認定「實際經營者」是你，所有帳號的銷售額就會被加總起來算。
  1. 兩個重要門檻 (每月銷售額)

請將所有帳號的業績加起來，看看是否踩線：

門檻等級 銷售貨物 銷售勞務 應盡義務
門檻一 月收達 10 萬元

(註：部分舊制為8萬，現行起徵點為10萬)

 月收達 5 萬元

(註：部分舊制為4萬，現行起徵點為5萬)

 應申請稅籍登記

(可免用統一發票，稅率1%)
門檻二 月收達 20 萬元 月收達 20 萬元 應使用統一發票

(稅率5%，需開立發票)

 

  1. 常見規避手法 vs 國稅局查核技術
  • 賣家手法： 拆分多個帳號，試圖讓每個帳號月營收都低於 20 萬。
  • 國稅局技術：透過金流（匯款帳戶）、資訊流（登入IP、聯絡電話、退貨地
                          址）交叉比對。一旦發現多個帳號背後都是同一組人在操作，直
                          接合併課稅。
  1. 慘痛案例：9 個賣場、營收 3,455 萬，連補帶罰 258 萬！

北區國稅局查獲案例：

  • 當事人： 甲君（賣電玩遊戲機）。
  • 手法： 在電商平台開了 9 個人頭賣場。
  • 查核結果： 雖然分散在不同帳號，但合併計算後，一年多來的銷售額高達
                      3,455 萬元。
  • 下場：
    1. 補稅： 營業稅 172 萬元。
    2. 罰鍰： 86 萬元。
    3. 總代價： 258 萬元（這還沒算個人綜所稅的補稅喔！）。


三、會計師小提醒

  1. 稅務認定看的是「實質」，不是「名義」

很多老闆會問：「帳號明明是用我弟弟的名字開的，為什麼算我的？」

會計師解答：國稅局看的是「誰在賺錢」。如果進貨款是你付的、貨是你寄的、錢最
                      後流進你口袋（或你可控制的帳戶），那你就是實際負責人。人頭帳號
                      在稅務調查面前是沒有防禦力的。

  1. 「沒開店、在家賣」≠「不用課稅」

「營業」的定義是「持續性、有營利目的」。只要你每個月都在賣，就算沒有實體店面、沒有招牌，只要金額達標，在稅法上你就是「營業人」。

  1. 實務建議：網路賣家如何自保？
  • 自我體檢： 把你所有掌控的賣場營收加總，誠實面對數字。
  • 主動登記： 如果已經超過 20 萬，建議直接設立公司或行號，並使用統一發
                       票。雖然要繳 5% 營業稅，但你可以扣抵進項稅額（進貨成本、廣
                       告費、運費等），實際稅負通常沒那麼重。
  • 自動補報： 如果過去已經漏報很多，請趕在國稅局發公文前，利用《稅捐稽徵
                       法》第 48-1 條「自動補報補繳」。自己去報只補稅加利息；被查
                       到就是補稅加罰款，罰款通常是 0.5 倍到 1.5 倍，非常痛！

四、相關法令整理

法規名稱 關鍵條文 重點說明
營業稅法 第 28 條、第 32 條 營業人（含網路賣家）達起徵點應辦稅籍登記；達使用發票標準（月收20萬）應開立發票。
營業稅法 第 45 條、第 51 條 未辦登記或短漏報銷售額，除了追繳本稅外，還會按漏稅額處以罰鍰（最高 5 倍）。
稅捐稽徵法 第 48 條之 1 在國稅局還沒啟動調查前，自己先去招認並補繳稅款，可以完全免除「罰鍰」。這是風險控管最重要的條款。


五、官方新聞稿原文

(以下內容引用自財政部北區國稅局新聞稿)

個人於網路平台經營多個拍賣帳號或賣場，銷售額應合併計算

財政部北區國稅局表示，個人以營利為目的，於網路銷售貨物或勞務，如同時透過多個不同的網路平台帳號、賣場或社群媒體進行銷售者，應將所有的網路平台及社群媒體之銷售額合併計算，當月銷售貨物或勞務達營業稅起徵點者〔銷售貨物為新臺幣（下同）10萬元，銷售勞務為5萬元者〕，須依規定向國稅局申請稅籍登記，若每月銷售額達20萬元以上者，依法應使用統一發票。

該局說明，部分網路賣家常利用配偶或親朋好友等名義於網路平台設立帳號銷售商品，藉此分散銷售額以達免辦稅籍登記或免使用統一發票的目的，惟國稅局已擴大蒐集網路交易資料，加強列選查核，以防杜網路賣家規避課稅之行為。

該局舉例說明，甲君自112年起於某知名網路電商平台，申請多達9個會員賣場帳號銷售掌上型遊戲機等熱門電玩商品，經該局查獲甲君為實際經營者，其自112年1月合計銷售額已達營業稅起徵點，惟未辦稅籍登記，且於112年2月至113年12月間銷售額合計3,455萬餘元，已達使用統一發票標準，除補徵營業稅172萬餘元，並依加值型及非加值型營業稅法第45條、第51條第1項第1款及稅捐稽徵法第44條規定，擇一從重處86萬餘元罰鍰。

該局籲請網路銷售業者自行檢視所有網路交易的銷售額，如依規定應申請稅籍登記而尚未辦理者，在未經檢舉及未經稽徵機關或財政部指定之調查人員進行調查前，主動向稽徵機關補辦稅籍登記及補繳所漏稅額並加計利息，依稅捐稽徵法第48條之1規定可免除相關處罰。

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Establishment of a Taiwan Branch by Foreign Entities: Process & Required Documents

1) Phase 1: Pre-operation Preparation and Qualification Review from Abroad

  1. Company Name Reservation and Scope of Business Pre-examination (Administration of Commerce, Ministry of Economic Affairs)
  • Priority must be given to the Chinese translation of the foreign parent company's name. The fixed format must prepend "Foreign Merchant [Nationality of Parent Company]" and append "Taiwan Branch" (e.g., Foreign Merchant ○○ Co., Ltd. Taiwan Branch).
  • Required items :1–3 proposed company names; 2–10 business items (negative list).
  1. Document Preparation for Foreign Parent Company
  • Required Documents :：
    • Foreign Corporate Qualification Proof Documents (direct submission of official copies): Certificate of Corporate Qualification, official registration/declaration documents required for anti-money laundering (AML) as mentioned above, register of directors/shareholders, and copies of passports or identification documents of relevant personnel.
    • Foreign Capital Status Declaration: Must be physically signed by all relevant personnel, certifying that they do not hold Mainland China capital status and comply with laws and regulations (if the Person in Charge and the Manager are different people, both must sign separate forms).
    • Power of Attorney (POA): Must be stamped with a page-spanning seal (if different people, the POA must explicitly state the dual authorization text).
  • Direct Submission: Authorized signatories can sign and seal directly, and submit for review "without undergoing any notarization or legalization beforehand." In practice, there is a very high probability of direct approval and issuance of the Phase 1 Supplementation Letter. (Note: If the competent authority randomly checks and requests legalization later, you can then commission a local notary public and verify it through the overseas mission/office.)
  1. Submission of Phase 1 Registration: Requesting the "Operating Capital Supplementation Letter"
  • Process:Submit the approved Name Reservation Form, the identity documents of both parties mentioned above, the POA, and foreign corporate qualification proof documents to the "Administration of Commerce, Ministry of Economic Affairs" for review.
  • Result:Successfully obtain the "Phase 1 Supplementation Letter" from the Ministry of Economic Affairs.

2) Phase 2: Localizing Taiwan Identity and Bank Account Opening

  1. Obtaining the Visa and UI Number
  • Process:Process: The person opening the account in Taiwan (usually the Manager) applies for a Taiwan visa ➔ obtains a valid resident or visitor visa (or relevant entry/exit permit). After entering Taiwan (or via the online system), present the passport and relevant visa to the National Immigration Agency, Ministry of the Interior, to apply for the "Record of UI Number for Foreign Nationals."
  • Note: If the Person in Charge and the Manager are different people, the big boss remaining abroad (Person in Charge A) must still commission a Taiwan agent via paper documents to apply to the Immigration Agency for Person A's own "Record of UI Number." The UI numbers of both individuals must be ready at the time of submission.
  1. Pre-examination of Taipei City Business Premises Address and Signing Lease Agreement
  • Business Premises Address Pre-examination (Department of Urban Development / Building Administration Office): Taipei City strictly enforces land use zoning regulations. Before officially signing a lease agreement, make sure to submit an address pre-examination through the "Taipei City Commercial Office Business Premises Review System" to avoid failing registration later due to non-compliance, which could result in a total loss of high deposits, rent, and decoration costs.
  • Required items :Building Ownership Certificate or Building Registration Transcript (Category 2 Transcript).
  • Signing Lease:Formally sign a contract with the landlord after passing the pre-examination (the lease should state that it is for the branch office's business use).
  • Documents to Obtain:Building owner's consent letter and a copy of the latest house tax bill (or ownership certificate).
  1. Opening a Bank "Preparatory Office" Account for the Branch
  • Account Name:The format is fixed as "Foreign Merchant [Parent Company Name] Co., Ltd. Taiwan Branch Preparatory Office".
  • Required items :Required items: Original copy of the "Supplementation Letter" from the Administration of Commerce, the approved Company Name Reservation Form, original IDs of the account opener (passport, Record of UI Number, relevant visa), (if different people, add Person in Charge A's passport and Record of UI Number), original POA from the parent company explicitly authorizing account opening, parent company foreign corporate qualification proof documents, registers of shareholders/directors, ownership structure chart of ultimate beneficiaries, and the preparatory office small stamp for bank use (usually the Manager's personal stamp if they are different people).

3) Phase 3: Influx of Capital and CPA Certification

  1. Inward Remittance of "Operating Capital" and Foreign Exchange Settlement (Bank)
  • Process:Process: The foreign parent company account remits the operating capital into the preparatory office account in Taiwan.
  • Attention:During foreign exchange settlement, you must request and safely keep the "Inward Remittance Advice" and "Foreign Exchange Purchase Memorandum" (the nature of settlement must be marked as "310 Operating Capital"). The beneficiary name must perfectly match the branch office name.
  • Applying for Balance Certificate:On the day following the deposit of operating capital, apply to the bank for a Certificate of Deposit Balance.
  1. CPA Audit and Certification of Operating Capital
  • Legal Basis:According to Article 5 of the Regulations Governing Certified Public Accountants' Auditing and Certification of Registered Capital of Companies, the establishment of a branch office must be certified by a CPA.

Required items :Required items: Original Bank Certificate of Deposit Balance, copy of the preparatory office bankbook cover, stamped page, and inner pages (including remittance and settlement records), copies of the Inward Remittance Advice and Foreign Exchange Purchase Memorandum, copy of the Ministry of Economic Affairs Supplementation Letter, parent company foreign corporate qualification proof documents, and the branch office establishment registration form.

4) Phase 4: Final Approval and Launch of Daily Operations

  1. Submission of Phase 2 Supplementation ➔ Obtaining the Unified Business Number (UBN)
  • Process:Process: Return the "Inward Remittance Advice," "Foreign Exchange Purchase Memorandum," "CPA Capital Audit Report," along with the Records of UI Number, passports, ID copies of relevant personnel, and physically signed declarations/letters of undertaking to the Ministry of Economic Affairs for supplementation.
  • Result:Result: Officially receive the approval letter for the establishment of the foreign company's Taiwan branch and obtain the Unified Business Number (UBN).
  1. Business Registration (Tax Registration) (National Taxation Bureaus, Ministry of Finance)
  • Process:Process: Apply for tax registration at the local National Taxation Bureau branch or office where the branch is located to obtain the business tax filing status.
  1. Activation of Invoices
  • E-Invoices:Register on the Ministry of Finance's E-Invoice Integrated Service Platform and apply for e-invoice track numbers.
  • Paper Invoices:Apply to the National Taxation Bureau for a "Unified Invoice Purchasing Certificate" to purchase paper invoices.
  • Required items :Required items: Original approval letter from the Administration of Commerce, original company registration form, original tax registration approval letter, original dual IDs of the person in charge, official company stamps (large and small), invoice stamp, etc.
  1. Converting "Preparatory Account" into "Official Company Account" (Bank)
  • Process:Process: The account opener goes to the original bank to officially rename and convert the preparatory office account into an official branch office bank account. Only at this stage can funds be freely utilized.
  • Required items :Required items: Original approval letter from the Ministry of Economic Affairs, original branch office establishment registration form, copy of the tax registration approval letter, dual IDs of the account opener, and official corporate stamps (large and small).
  1. Subsequent Daily Operations Work
  • 14.1 Certification for Administration and Commerce (MOEACA IC Card):Apply at the MOEA Certification Authority for online tax filing, labor/health insurance, e-invoicing, and other operations.
  • 14.2 Import/Export Exporter/Importer Registration:If engaged in trading business, register with the International Trade Administration, Ministry of Economic Affairs. According to Article 4 of the Regulations Governing Registration of Exporters and Importers, the English name of the branch must indicate its nationality and branch status (e.g., must include the nationality name and the "Taiwan Branch" text), otherwise it will be rejected.
  • 14.3 Establishing Insured Units:Set up labor insurance, health insurance, and labor pension contribution accounts with the Bureau of Labor Insurance and the National Health Insurance Administration.
  • 14.4 Work Permit and Residency: Apply to the Ministry of Labor for a foreigner work permit for the branch manager. Once obtained, the manager can apply to or change their long-term Alien Residence Certificate (ARC) at the Immigration Agency to legally reside, work, and live in Taiwan.