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Q21.為何管委會開立之大樓管理費須申報所得並開立扣繳憑單?

1/31/2020

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​依規定若未取得發票,應開立扣繳憑單申報所得,若管委會未於國稅局登記,須列為房東租金收入,相關法規內容參考如下:
依財政部賦稅署48台財稅發第01035號令規定,租賃雙方如約定由承租人代出租人履行其他債務或繳納應由出租人負擔之費用,即為租賃財產之代價,與支付現金之性質完全相同。又因公寓大廈管理費屬公共基金之一部分,不論房屋是否出租,而區分所有權人依規定負有繳納之義務。
因此,承租人代出租人繳納大樓管理費及停車管理費,應屬出租人之租金收入,則承租人於辦理扣繳稅款時,應以承租人負擔之金額在內之給付總額為計算扣繳稅款之基礎。
所以,給予房東之扣繳憑單,除了一般的租金之外,還有可能包含管理費及車位清潔費,若房東本人不願申報此所得,可建議管委會向國稅局登記成立。
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