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Q24.獨資行號辦理負責人變更,營業稅部分如何處理?

2/27/2020

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依加值型及非加值型營業稅法第3條第3項第2款規定,營業人解散或廢止營業時所餘存之貨物,或將貨物抵償債務、分配與股東或出資人者,應視為銷售貨物。

獨資組織之營利事業申請變更負責人登記,帳上所載餘存貨物需依規定於清算期間屆滿之日起15日內申報繳納營業稅額。
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獨資組織營業人對外雖仍以所經營之商號名義營業,實質上屬獨資出資人個人之事業,應以該獨資經營之自然人為權利義務主體,故獨資營業人之負責人變更,原負責人會將存貨及固定資產轉讓予新負責人,其權利義務已由原負責人移轉至新負責人,已將獨資事業之全部資產負債移轉予新負責人,核屬所得稅法所稱轉讓,應依規定辦理當期決算及清算申報,其貨物之移轉,並應視為銷售,開立統一發票報繳營業稅。
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