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國內營業人出售註冊登記於國外之專利權及商標權予國內另一營業人應如何報繳營業稅規定

10/12/2017

 
財政部臺北國稅局106.10.11表示,營業人出售註冊登記於國外之專利權及商標權予國內另一營業人,應依法課徵營業稅,並且無零稅率之適用。

​該局指出,專利權及商標權雖註冊於國外,惟該交易之買受人為國內營業人,因該勞務係在我國境內提供及使用,故仍屬在我國境內銷售勞務,其取得之收入應依法課徵營業稅,且非屬外銷有關之勞務,無零稅率規定之適用。

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