Taiwan business people in the vending machine business tax on sales of goods or services

A, in order to strengthen collection business people with the vending machine sales of goods or services of business tax, the following points are in order. Second, the business people to the vending machine sales of goods or services, the collection of business tax, except as otherwise provided in other laws, in accordance with the provisions of these guidelines shall apply. Three, the vending machine mentioned in these guidelines refers to put in a coin, paper money, after induction card or other payment tool instead of automatic machine of sales of goods or services. But does not include the electronic game industry regulations specification of video games. Referred to in the preceding paragraph, vending machines, to place the overhang, gallery, outdoor venues or put others business, professional, or other similar places. Four, operating vending machine sales of goods or services, should be in accordance with the tax registration rules, to the local collection authority for tax registration, and fill out an 'vending machines placed business premises and pounced just return' ( As table) , declare amount and type of vending machines, machine number and place place, avoid is vending machines placed place one by one to handle the tax registration. But vending machines placed premises have dedicated management place, not be subject to this restriction. Vending machines, to be used in operation in the preceding paragraph shall be made by machine number and device automatic counter and the apparent position marked its business name, address, unified number, telephone number, machine number. Business sets or place place changes, increase or decrease shall be within 15 days from the date of the occurrence business where the collection mouthpiece. Schedule - Vending machines placed location and business sets return five, the business people to the vending machine sales of goods or services, such as corporate organizers, no matter how much its operating sets, shall be approved by using unified invoice; In the case of a sole proprietorship, partnership, and the Numbers is less, the average monthly sales amount is below the criteria to use unified sales invoices, do not scale, to check its sales, be determined by the collection to impose business tax. Collection practices referred to in the preceding paragraph shall be as follows: ( A) Using uniform invoice the approval of business: 1. The opening of the unified invoice shall be in accordance with the unified invoice use way of paragraph 2 of article 18, on the collection day according to the actual payment amount by summary open invoice, the invoice note column should indicate the numbering machine, automatic counter and number, and the word 'hui', and by preparing a vending machine operating income list, for reference. But vending machines, have their own functions, unified print invoices shall open a uniform invoice weaves. 2. Business people should preserve the records of each automatic counter number and transaction number data, for reference. ( 2) Check the business of business tax calculated: 1. Special tax collection authorities in accordance with the business tax assessment measures to check its sales, and in accordance with automatic counter check of the count no levy. 2. Business people should keep a record number of counters and transaction frequency data, for reference. Six, the investigation of tax information bulletin use ( A) The collection authority shall collect facility production or import of the vending machine business sales data, and notification vendee collection authority of the location of the use for reference. ( 2) Collection authority shall facility rental vending machine business, gather the tenant name, address, number, and communicate the location of the lessee to use collection authority. ( 3) The collection authority shall facility to the vending machine sales of goods or services business ( Including proprietary and depositing) Or personal, gather the business sets, placed location, use the field condition, type in selling goods or services, information, and notify the collection authority reference using the device. The collected data such as related to collect local taxes, on place place the local collection authority shall be notified; If involved in comprehensive income tax levy, should find out whether to withhold income tax collection authorities and reported income people in their home. （ 4) Vending machines placed place the local collection authority, if discover the vending machine is not labeled or marked discrepancy according to the provisions of the fourth, should be informed that collection authority for use. Seven, to store some others place for vending machine business, shall conclude a contract in writing by both parties, to reference the nuclear, contract should state the rights and obligations of both sides, Split ratio, the amount of rent or the amount of subsidy, etc. ) And split on its turnover tax respectively; If it is to pay site use fees or depositing the subsidy way, the payment of royalties or subsidies shall be paid in rent subject column, the ownership of lease space, its belong to business people, the business tax shall be in accordance with the provisions, the nuclear class, such as the business people, depositing shall pay royalties or subsidies, withholding income tax in accordance with the law. Did not conclude a contract in writing and unable to find out the actual manager of the vending machine, presumption of the vending machine is placed to the provider or the power supply business.