街口扣點後的發票金額 - 行動支付
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By Zenobia
at 2017-05-03T14:47
at 2017-05-03T14:47
Table of Contents
剛剛去全家買了兩根25元的香蕉, 發票金額是50元, 但扣掉街口點數後實際支付35元。
又去7-11買一根27元的香蕉,發票金額為19元,等於扣掉街口點數的實際支付金額。
全家: 以商品的原價格開發票
7-11: 以實際支付金額開發票
全家的邏輯比較直觀,差價由街口代替使用者付給全家。對全家的財報來說, 銷貨金額可以符合事實。
但是上網查到:依加值型及非加值型營業稅法第32條規定,營業人銷售貨物或勞務應依法開立統一發票交付買受人。故營業人若未有銷售貨物或勞務,或以信用卡、紅利點數兌換商品,或持空瓶向營業人退還押瓶費等,尚無須開立統一發票。 所以7-11以實際價格開發票似乎比較符合營業稅法的精神,但是在未來手機支付占比提高後,營業收入將無法確實反映真正的銷貨金額,也就是開出來的發票金額會比實際營收低。街口代替使用者付給7-11的部分可能轉成由其他的項目入帳。
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Sent from my Windows
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又去7-11買一根27元的香蕉,發票金額為19元,等於扣掉街口點數的實際支付金額。
全家: 以商品的原價格開發票
7-11: 以實際支付金額開發票
全家的邏輯比較直觀,差價由街口代替使用者付給全家。對全家的財報來說, 銷貨金額可以符合事實。
但是上網查到:依加值型及非加值型營業稅法第32條規定,營業人銷售貨物或勞務應依法開立統一發票交付買受人。故營業人若未有銷售貨物或勞務,或以信用卡、紅利點數兌換商品,或持空瓶向營業人退還押瓶費等,尚無須開立統一發票。 所以7-11以實際價格開發票似乎比較符合營業稅法的精神,但是在未來手機支付占比提高後,營業收入將無法確實反映真正的銷貨金額,也就是開出來的發票金額會比實際營收低。街口代替使用者付給7-11的部分可能轉成由其他的項目入帳。
--
Sent from my Windows
--
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