漏開發票罰漏稅額五倍以下

財政部昨（21）日表示，營業人短漏開統一發票經查獲，應按營業稅法52條規定處罰，也就是按所漏稅額處五倍以下罰鍰。

財政部昨日發布解釋令，主要是配合《行政罰法》修正後，明確釐清營業人短漏開發票罰則。

營業人短漏開發票可能涉及營業稅法第52條、稅捐稽徵法第44條相關罰則，營業稅法是按所漏稅額處五倍以下罰鍰，稅稽法則按總額處5%以下罰鍰，過去是採擇一從重。財政部官員指出，營業稅法52條、稅稽法44條兩者存在法條競合關係，根據修正後的行政罰法，不應適用擇一從重，因此重新發布解釋令。

由於營業稅法52條屬於稅稽法44條的特別規定，特別規定應優先於一般規定，因此財政部核釋，營業人短漏開發票，應處所漏稅額五倍以下罰鍰。

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