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<blockquote style="margin-bottom:0px&#59;color:rgb(47,47,47)&#59;font-family:'-apple-system', BlinkMacSystemFont, Roboto, 'Droid Sans', Arial, sans-serif&#59;font-size:14px&#59;background-color:rgb(249,249,249)&#59;"><p style="margin-bottom:0px&#59;">本公司目前屬於未達開立發票門檻之<strong style="background-color:rgb(255,255,255)&#59;"><font color="#ff0000"><span style="font-size:24px&#59;">免用統一發票營業人</span></font></strong>,依據《統一發票使用辦法》第4條規定,符合營業額標準者,經向國稅局申請核准,可免開立統一發票。惟仍依法申報營業稅及所得稅,並提供收據、金流紀錄或其他交易憑證以備查核。</p></blockquote><hr style="font-family:'-apple-system', BlinkMacSystemFont, Roboto, 'Droid Sans', Arial, sans-serif&#59;font-size:14px&#59;background-color:rgb(249,249,249)&#59;" /><h3 style="margin-bottom:0px&#59;color:rgb(47,47,47)&#59;font-family:'-apple-system', BlinkMacSystemFont, Roboto, 'Droid Sans', Arial, sans-serif&#59;background-color:rgb(249,249,249)&#59;">📘 法規依據:</h3><p style="margin-bottom:0px&#59;color:rgb(47,47,47)&#59;font-family:'-apple-system', BlinkMacSystemFont, Roboto, 'Droid Sans', Arial, sans-serif&#59;font-size:14px&#59;background-color:rgb(249,249,249)&#59;"></p><ul style="color:rgb(47,47,47)&#59;font-family:'-apple-system', BlinkMacSystemFont, Roboto, 'Droid Sans', Arial, sans-serif&#59;font-size:14px&#59;background-color:rgb(249,249,249)&#59;"><li><p style="margin-bottom:0px&#59;">《統一發票使用辦法》第4條第1項:</p><blockquote style="margin-bottom:0px&#59;"><p style="margin-bottom:0px&#59;">營業人之營業額未達規定標準者,得經主管稽徵機關核准免用統一發票。</p></blockquote></li><li><p style="margin-bottom:0px&#59;">財政部規定:</p><blockquote style="margin-bottom:0px&#59;"><p style="margin-bottom:0px&#59;"><strong>銷售貨物仍應誠實申報所得稅與營業稅</strong>,只是免開發票,但不代表免稅。</p></blockquote></li></ul>
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