2025報稅／企業報稅附件 7月底前上傳

報稅季倒數，財政部中區國稅局提醒企業，所得稅申報期間展延至6月底，應留意各項作業期間，若有需要上傳電子附件，期限為7月30日，送交紙本申報書及附件期限則在7月31日。

為協助納稅人因應美國關稅政策，今年所得稅結算申報期限延長至6月30日，中區國稅局提醒企業，也應留意相關配套作業時程。

包含所得資料查詢服務是自4月28日至6月30日；若選擇電子申報方式，上傳附件資料期限可至7月30日，紙本申報書與附件的送（寄）交期限則是至7月31日；此外須申請延期提示經會計師簽證財務報表的企業，最遲可至12月31日提出資料。

國稅局也表示，今年營所稅申報新增便利措施，結算申報書及電子申報系統新增「直接劃撥退稅同意書」欄位，企業只需在申報時填寫金融機構帳號，即完成存款帳戶轉帳退稅的申請作業。

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