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營利事業或機關團體購買符合貨物稅條例第11條之1(購買節能家電)、第12條之5(報廢或出口中古汽機車換購新車)或第12條之6(報廢老舊大型車換購新大型車)規定的貨物，買受人依規定取得該等貨物減徵退還貨物稅稅額，實質上為購買貨物成本或費用之減少，非屬所得性質。 如列為固定資產-->退稅款應自資產成本減除，按減除後之帳面金額計提折舊。如於購買次年度始申請退稅，該退稅款應於申請時列為該固定資產未折減餘額之減項 如列為當年度費用-->退稅款應作為當年度費用之減項。如於購買次年度始申請退稅，該退稅款應列為申請年度之其他收入。 內容來源 財政部北區國稅局新聞稿 |
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