公司漏報員工薪資所得:但公司低報薪資也算逃漏營利事業所得稅嗎
但公司低報薪資也算逃漏營利事業所得稅嗎
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![【報稅實務】公司未報員工薪資所得](https://i0.wp.com/api.multiavatar.com/%E3%80%90%E5%A0%B1%E7%A8%85%E5%AF%A6%E5%8B%99%E3%80%91%E5%85%AC%E5%8F%B8%E6%9C%AA%E5%A0%B1%E5%93%A1%E5%B7%A5%E8%96%AA%E8%B3%87%E6%89%80%E5%BE%97.png?apikey=viVnb6N20jclO8)
【報稅實務】公司未報員工薪資所得
https://accounting.sme.gov.tw
A:1.您於今年申報綜合所得稅時,應主動申報去年工作的薪資收入(可以先按薪資轉帳的金額來計算),以避免因漏報收入而被罰. 2.所得清單未列出,有的時候是時間差,也就是公司已 ...
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![員工仍應按實際領取薪資所得申報個人綜合所得稅](https://i0.wp.com/api.multiavatar.com/%E5%93%A1%E5%B7%A5%E4%BB%8D%E6%87%89%E6%8C%89%E5%AF%A6%E9%9A%9B%E9%A0%98%E5%8F%96%E8%96%AA%E8%B3%87%E6%89%80%E5%BE%97%E7%94%B3%E5%A0%B1%E5%80%8B%E4%BA%BA%E7%B6%9C%E5%90%88%E6%89%80%E5%BE%97%E7%A8%85.png?apikey=viVnb6N20jclO8)
員工仍應按實際領取薪資所得申報個人綜合所得稅
https://www.taxfirm.com.tw
本局進一步提醒民眾,如收到雇主填發扣(免)繳憑單與實際領取薪資所得不符時,仍應按實際領取薪資所得申報個人綜合所得稅,以免遭國稅局查獲補徵稅款外, ...
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![員工檢舉雇主短報薪資反遭補稅的案例](https://i0.wp.com/api.multiavatar.com/%E5%93%A1%E5%B7%A5%E6%AA%A2%E8%88%89%E9%9B%87%E4%B8%BB%E7%9F%AD%E5%A0%B1%E8%96%AA%E8%B3%87%E5%8F%8D%E9%81%AD%E8%A3%9C%E7%A8%85%E7%9A%84%E6%A1%88%E4%BE%8B.png?apikey=viVnb6N20jclO8)
員工檢舉雇主短報薪資反遭補稅的案例
https://sunrisetaipei.com
綜上所述,在員工自身短報薪資所得的情況下,千萬不要誤認只有雇主違反法律規定。事實上,雇主短少申報員工薪資所得之成本,員工才是漏報而少繳所得稅的受益者。
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![營利事業如經查獲虛報薪資費用,將遭補稅裁罰](https://i0.wp.com/api.multiavatar.com/%E7%87%9F%E5%88%A9%E4%BA%8B%E6%A5%AD%E5%A6%82%E7%B6%93%E6%9F%A5%E7%8D%B2%E8%99%9B%E5%A0%B1%E8%96%AA%E8%B3%87%E8%B2%BB%E7%94%A8%EF%BC%8C%E5%B0%87%E9%81%AD%E8%A3%9C%E7%A8%85%E8%A3%81%E7%BD%B0-+%E6%96%B0%E7%9F%A5%E6%99%82%E4%BA%8B.png?apikey=viVnb6N20jclO8)
營利事業如經查獲虛報薪資費用,將遭補稅裁罰
https://www.taiwantaxresearch.
該局呼籲,個人切勿提供身分資料予營利事業,以免遭營利事業開立不實扣繳憑單;營利事業亦應如實申報員工薪(工)資所得,千萬不可利用人頭虛報薪資費用,以免遭補稅處罰。
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![虛報薪資核定虧損照罰](https://i0.wp.com/api.multiavatar.com/%E8%99%9B%E5%A0%B1%E8%96%AA%E8%B3%87%E6%A0%B8%E5%AE%9A%E8%99%A7%E6%90%8D%E7%85%A7%E7%BD%B0.png?apikey=viVnb6N20jclO8)
虛報薪資核定虧損照罰
https://udn.com
公司若虛列員工薪資費用被國稅局查獲,即使重新核定後的所得仍為虧損,無應納稅額,國稅局仍會依照《所得稅法》規定來處罰。
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![虛報薪資核定虧損照罰| 稅務法規](https://i0.wp.com/api.multiavatar.com/%E8%99%9B%E5%A0%B1%E8%96%AA%E8%B3%87%E6%A0%B8%E5%AE%9A%E8%99%A7%E6%90%8D%E7%85%A7%E7%BD%B0%7C+%E7%A8%85%E5%8B%99%E6%B3%95%E8%A6%8F%7C+%E9%87%91%E8%9E%8D+-+%E7%B6%93%E6%BF%9F%E6%97%A5%E5%A0%B1.png?apikey=viVnb6N20jclO8)
虛報薪資核定虧損照罰| 稅務法規
https://money.udn.com