銷售額0 仍須申報營業稅

花蓮強震後餘震不斷，導致觀光客銳減，不少以觀光客為主的小店只能關門休假度小月。財政部高雄國稅局提醒，即便每月銷售額為0，仍須按期申報營業稅。

國境開放後，民眾紛紛選擇出國遊玩，國內旅遊受衝擊，加上4月花蓮強震後，東部觀光大受影響，不少店家招攬不到生意，甚至傳出整個月都沒有客人上門。

高雄國稅局表示，偶爾會有營業人詢問，因營業狀況不佳接不到訂單，沒有購買統一發票，是否就能免申報營業稅？

國稅局指出，使用統一發票營業人不論有無銷售額，應以每兩個月為一期，於次期開始15日內，或申請按月申報則於次月開始15日內，遇假日則順延至次一上班日，向國稅局報繳營業稅。

營業人若未依規定期限申報，每逾二日按應納稅額加徵1％滯報金，金額最低1,200元，最高1.2萬元；若超過30日，則按核定應納稅額加徵30％怠報金，金額最低3,000元，最高3萬元。

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