[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"\u002Fblog\u002Fecommerce-tax-guide-2026":3},{"id":4,"title":5,"body":6,"description":35,"draft":36,"extension":37,"meta":38,"navigation":39,"path":40,"publishedAt":41,"readTime":42,"segment":43,"seo":44,"stem":45,"tool":46,"__hash__":47},"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":7,"value":8,"toc":31},"minimark",[9,13,16,19,22,25,28],[10,11,12],"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。",[10,14,15],{},"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。",[10,17,18],{},"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。",[10,20,21],{},"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。",[10,23,24],{},"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。",[10,26,27],{},"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。",[10,29,30],{},"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":32,"searchDepth":33,"depth":33,"links":34},"",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":5,"description":35},"blog\u002Fecommerce-tax-guide-2026","\u002Ftools\u002Fecommerce-tax","DozlJ9RGMbjTIqmnmSpUKDMbzpVmAfkXfOh-6UILqCc"]