[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"blog-index":3},[4,49],{"id":5,"title":6,"body":7,"description":36,"draft":37,"extension":38,"meta":39,"navigation":40,"path":41,"publishedAt":42,"readTime":43,"segment":44,"seo":45,"stem":46,"tool":47,"__hash__":48},"blog\u002Fblog\u002Fecommerce-tax-guide-2026.md","2026 電商賣家報稅完全指南：蝦皮、MOMO 賣家必看",{"type":8,"value":9,"toc":32},"minimark",[10,14,17,20,23,26,29],[11,12,13],"p",{},"很多電商賣家在創業初期，往往忽略了稅務申報的重要性。等到國稅局找上門，才發現要補繳的金額遠超預期。",[11,15,16],{},"本文將從頭到尾帶你走過電商報稅的完整流程，包括：什麼時候該辦營業登記、營業稅怎麼算、平台手續費能不能扣抵、跨境銷售要注意什麼。",[11,18,19],{},"首先，根據台灣稅法規定，每月銷售額超過 8 萬元（銷售貨物）或 4 萬元（銷售勞務）的個人，就必須辦理營業登記。",[11,21,22],{},"營業稅的計算方式：銷項稅額（月營收 × 5%）減去進項稅額（可扣抵的進貨及費用稅額）。平台手續費（如蝦皮的 5% 抽成）所含的稅額，可以作為進項扣抵。",[11,24,25],{},"如果你同時在多個平台銷售，所有平台的營收要合併計算。建議使用我們的電商營業稅試算工具，一次輸入所有平台資料，馬上得到精確的應繳稅額。",[11,27,28],{},"跨境電商部分，2026 年起年銷售額超過 48 萬元的跨境電商業者，需另行申報營業稅。這個門檻要特別注意。",[11,30,31],{},"想要更精確地計算你的稅務負擔嗎？立即使用我們的免費電商稅務試算工具。",{"title":33,"searchDepth":34,"depth":34,"links":35},"",2,[],"從營業登記、營業稅申報到所得稅結算，一篇搞懂電商報稅所有流程。",false,"md",{},true,"\u002Fblog\u002Fecommerce-tax-guide-2026","2026-03-15","12","電商賣家",{"title":6,"description":36},"blog\u002Fecommerce-tax-guide-2026","\u002Ftools\u002Fecommerce-tax","DozlJ9RGMbjTIqmnmSpUKDMbzpVmAfkXfOh-6UILqCc",{"id":50,"title":51,"body":52,"description":77,"draft":37,"extension":38,"meta":78,"navigation":40,"path":79,"publishedAt":80,"readTime":81,"segment":82,"seo":83,"stem":84,"tool":85,"__hash__":86},"blog\u002Fblog\u002Fcompany-setup-checklist.md","開公司前必看！行號 vs 有限公司 vs 股份有限公司完整比較",{"type":8,"value":53,"toc":75},[54,57,60,63,66,69,72],[11,55,56],{},"創業的第一步，就是決定要成立什麼型態的公司。這個決定會影響你的稅務負擔、法律責任、融資能力，甚至公司形象。",[11,58,59],{},"台灣主要有三種營利事業組織型態：獨資\u002F合夥（俗稱行號）、有限公司、股份有限公司。以下逐一分析。",[11,61,62],{},"行號的優點是設立最簡單、費用最低，政府規費加刻章大約只要 1,500 元。缺點是負責人要負無限連帶責任。",[11,64,65],{},"有限公司是最多小型創業者選擇的型態，1 人即可設立，股東僅負有限責任。設立費用約 4,500 元（含會計師簽證）。",[11,67,68],{},"股份有限公司最適合需要引入投資人的團隊，股權轉讓自由，未來可以公開發行。但設立程序較複雜，費用也較高。",[11,70,71],{},"稅務上最大的差異是：行號的營利所得直接併入負責人的個人綜合所得稅（稅率 5%~40%），而公司則先繳 20% 營所稅，盈餘分配後再併入股東個人所得稅。",[11,73,74],{},"不確定選哪一種？用我們的公司型態比較機，一次看懂三種型態的完整差異。",{"title":33,"searchDepth":34,"depth":34,"links":76},[],"三種公司型態的設立費用、稅務差異、責任範圍一次看懂。",{},"\u002Fblog\u002Fcompany-setup-checklist","2026-03-08","10","創業者",{"title":51,"description":77},"blog\u002Fcompany-setup-checklist","\u002Ftools\u002Fcompany-type","RNV-gENK3COvfF_pWBJDD5_zQXt5ibUZwN1kmO2RAaw"]