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10閱讀全文 →</span></a></article><article><a class="group block" href="/blog/influencer-tax-vat-guide"><time class="text-sm font-medium text-slate-400">2026-08-26</time><h2 class="mt-2 text-2xl font-bold text-slate-900 group-hover:text-emerald-600 transition-colors">「網紅稅」到底在課什麼?YouTuber、直播主的營業稅規則</h2><p class="mt-3 text-lg leading-relaxed text-slate-600">財政部的網紅營業稅作業規範上路後,什麼情況要辦稅籍登記、5% 和 1% 差在哪、境外觀眾的分潤能不能適用零稅率。輔導期已在 115 年 6 月 30 日結束,還沒處理的人該怎麼補。</p><div class="mt-4 flex flex-wrap gap-2"><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">營業稅</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">網紅稅</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">YouTuber</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">稅籍登記</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">自由工作者</span></div><span class="mt-4 inline-block text-sm font-semibold text-emerald-600 group-hover:underline">閱讀全文 →</span></a></article><article><a class="group block" href="/blog/how-to-download-company-einvoices"><time class="text-sm font-medium text-slate-400">2026-08-18</time><h2 class="mt-2 text-2xl font-bold text-slate-900 group-hover:text-emerald-600 transition-colors">公司的電子發票怎麼一次下載?進項銷項整批匯出教學</h2><p class="mt-3 text-lg leading-relaxed text-slate-600">教你在財政部電子發票整合服務平台一次下載公司整期的進項與銷項電子發票,包含三個最常漏掉的情況,以及如何授權事務所代為查詢。</p><div class="mt-4 flex flex-wrap gap-2"><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">電子發票</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">營業稅</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">進項憑證</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">記帳流程</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">中小企業</span></div><span class="mt-4 inline-block text-sm font-semibold text-emerald-600 group-hover:underline">閱讀全文 →</span></a></article><article><a class="group block" href="/blog/register-company-at-home-tax"><time class="text-sm font-medium text-slate-400">2026-08-17</time><h2 class="mt-2 text-2xl font-bold text-slate-900 group-hover:text-emerald-600 transition-colors">公司登記在自家,房屋稅和地價稅會多繳多少?先算這一筆再決定</h2><p class="mt-3 text-lg leading-relaxed text-slate-600">自宅登記最常被忽略的成本是房屋稅和地價稅。營業用房屋稅率 3% 起、課稅面積最低六分之一,自用住宅用地也會失去
10千分之二的優惠。一個實際試算,以及純線上營業可以維持住家用稅率的那條函釋。</p><div class="mt-4 flex flex-wrap gap-2"><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">房屋稅</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">地價稅</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">公司登記</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">自宅創業</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">創業</span></div><span class="mt-4 inline-block text-sm font-semibold text-emerald-600 group-hover:underline">閱讀全文 →</span></a></article><article><a class="group block" href="/blog/small-scale-business-vat"><time class="text-sm font-medium text-slate-400">2026-08-14</time><h2 class="mt-2 text-2xl font-bold text-slate-900 group-hover:text-emerald-600 transition-colors">小規模營業人是什麼?免用統一發票不等於免繳營業稅</h2><p class="mt-3 text-lg leading-relaxed text-slate-600">月營業額多少以下可以免用統一發票?查定課徵的 1% 怎麼算、進項稅額為什麼只能扣 10%,以及 2025 年起調高的起徵點。小店家與個人工作室最容易誤判的三件事。</p><div class="mt-4 flex flex-wrap gap-2"><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">營業稅</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">小規模營業人</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">統一發票</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">查定課徵</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">創業</span></div><span class="mt-4 inline-block text-sm font-semibold text-emerald-600 group-hover:underline">閱讀全文 →</span></a></article><article><a class="group block" href="/blog/e-invoice-complete-guide"><time class="text-sm font-medium text-slate-400">2026-05-26</time><h2 class="mt-2 text-2xl font-bold text-slate-900 group-hover:text-emerald-600 transition-colors">電子發票一次搞懂:什麼是電子發票、怎麼申請、開立要注意什麼</h2><p class="mt-3 text-lg leading-relaxed text-slate-600">電子發票不只是把紙本發票電子化。這篇用白話解釋電子發票、雲端發票與證明聯的差別,字軌與載具是什麼、怎麼申請開立資格,以及營業稅申報時的眉角。</p><div class="mt-4 flex flex-wrap gap-2"><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">電子發票</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">統一發票</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">稅務入門</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">開公司</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">中小企業</span></div><span class="mt-4 inline-block text-sm font-semibold text-emerald-600 group-hover:underline">閱讀全文 →</span></a></article><article><a class="group block" href="/blog/hire-first-employee"><time class="text-sm font-medium text-slate-400">2026-05-06</time><h2 class="mt-2 text-2xl font-bold text-slate-900 group-hover:text-emerald-600 transition-colors">第一次請員工要做什麼?勞健保、勞退、扣繳一次搞懂</h2><p class="mt-3 text-lg leading-relaxed text-slate-600">公司要請第一個員工,老闆要先做哪些事?從到職投保、每月發薪扣繳、到年終獎金的二代健保,這篇用 115 年最新規定講清楚老闆的法定義務。</p><div class="mt-4 flex flex-wrap gap-2"><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">請員工</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">勞健保</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">勞退</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">扣繳</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">中小企業</span></div><span class="mt-4 inline-block text-sm font-semibold text-emerald-600 group-hover:underline">
10閱讀全文 →</span></a></article><article><a class="group block" href="/blog/owner-labor-health-insurance"><time class="text-sm font-medium text-slate-400">2026-04-01</time><h2 class="mt-2 text-2xl font-bold text-slate-900 group-hover:text-emerald-600 transition-colors">負責人勞健保怎麼保?115 年最新級距、保費試算一次看</h2><p class="mt-3 text-lg leading-relaxed text-slate-600">公司負責人的勞保和健保規定跟一般員工完全不同。這篇用白話整理 115 年最新的投保規定、最低級距、保費計算方式,幫你搞懂該保在公司還是工會。</p><div class="mt-4 flex flex-wrap gap-2"><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">負責人勞健保</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">勞保</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">健保</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">公司設立</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">一人公司</span></div><span class="mt-4 inline-block text-sm font-semibold text-emerald-600 group-hover:underline">閱讀全文 →</span></a></article><article><a class="group block" href="/blog/business-income-tax-guide"><time class="text-sm font-medium text-slate-400">2026-03-27</time><h2 class="mt-2 text-2xl font-bold text-slate-900 group-hover:text-emerald-600 transition-colors">營所稅是什麼?稅率、計算方式、申報方法完整指南</h2><p class="mt-3 text-lg leading-relaxed text-slate-600">營所稅是公司每年五月要報的所得稅,稅率 20%。這篇用白話解釋營所稅的課稅所得怎麼算、四種申報方式怎麼選、免稅門檻與常見的申報地雷。</p><div class="mt-4 flex flex-wrap gap-2"><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">營所稅</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">營利事業所得稅</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">報稅</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">開公司</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">中小企業</span></div><span class="mt-4 inline-block text-sm font-semibold text-emerald-600 group-hover:underline">閱讀全文 →</span></a></article><article><a class="group block" href="/blog/business-tax-vat-guide"><time class="text-sm font-medium text-slate-400">2026-03-26</time><h2 class="mt-2 text-2xl font-bold text-slate-900 group-hover:text-emerald-600 transition-colors">營業稅是什麼?稅率、計算方式與申報重點一次搞懂</h2><p class="mt-3 text-lg leading-relaxed text-slate-600">營業稅其實是加值型營業稅,稅率統一 5%。這篇用白話解釋營業稅的計算邏輯、進項與銷項稅額的關係、含稅未稅報價的差異,以及小規模營業人的特殊規定。</p><div class="mt-4 flex flex-wrap gap-2"><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">營業稅</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">加值型營業稅</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">稅務入門</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">開公司</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">中小企業</span></div><span class="mt-4 inline-block text-sm font-semibold text-emerald-600 group-hover:underline">
10閱讀全文 →</span></a></article><article><a class="group block" href="/blog/what-is-book-review-tax"><time class="text-sm font-medium text-slate-400">2026-03-25</time><h2 class="mt-2 text-2xl font-bold text-slate-900 group-hover:text-emerald-600 transition-colors">書審是什麼?擴大書審計算方式、適用條件與常見錯誤完整解析</h2><p class="mt-3 text-lg leading-relaxed text-slate-600">書審、查帳、會計師簽證三種營所稅申報方式有什麼差異?書審怎麼算、誰能用?這篇用白話解釋擴大書審的計算公式、適用門檻,以及五個最常見的申報地雷。</p><div class="mt-4 flex flex-wrap gap-2"><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">書審</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">營所稅</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">擴大書審</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">報稅</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">中小企業</span></div><span class="mt-4 inline-block text-sm font-semibold text-emerald-600 group-hover:underline">閱讀全文 →</span></a></article><article><a class="group block" href="/blog/what-is-labor-report"><time class="text-sm font-medium text-slate-400">2026-03-24</time><h2 class="mt-2 text-2xl font-bold text-slate-900 group-hover:text-emerald-600 transition-colors">勞務報酬單是什麼?扣繳、二代健保、9A 9B 一次搞懂</h2><p class="mt-3 text-lg leading-relaxed text-slate-600">公司付錢給外包或兼職人員,為什麼需要勞務報酬單?怎麼填、怎麼算扣繳和二代健保?所得類別 9A、9B、50、92 差在哪?這篇用白話講完。</p><div class="mt-4 flex flex-wrap gap-2"><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">勞務報酬單</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">扣繳</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">二代健保</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">記帳</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">自由工作者</span></div><span class="mt-4 inline-block text-sm font-semibold text-emerald-600 group-hover:underline">閱讀全文 →</span></a></article><article><a class="group block" href="/blog/company-taxes-2026-guide"><time class="text-sm font-medium text-slate-400">2026-03-23</time><h2 class="mt-2 text-2xl font-bold text-slate-900 group-hover:text-emerald-600 transition-colors">2026 公司報稅,你到底要繳哪些稅?</h2><p class="mt-3 text-lg leading-relaxed text-slate-600">營業稅、營所稅、扣繳、暫繳、二代健保、未分配盈餘稅,六大稅種的申報時間、算法、罰則一次講完。2026 年公司和行號報稅完整指南。</p><div class="mt-4 flex flex-wrap gap-2"><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">報稅</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">營業稅</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">營所稅</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">中小企業</span></div><span class="mt-4 inline-block text-sm font-semibold text-emerald-600 group-hover:underline">閱讀全文 →</span></a></article><article><a class="group block" href="/blog/why-ai-accounting-firm-not-saas"><time class="text-sm font-medium text-slate-400">2026-03-20</time><h2 class="mt-2 text-2xl font-bold text-slate-900 group-hover:text-emerald-600 transition-colors">為什麼做 AI 記帳事務所,而不是另一套記帳軟體</h2><p class="mt-3 text-lg leading-relaxed text-slate-600">全球 AI 記帳市場破百億美元,台灣中小企業卻還在觀望。SnapBooks.ai 不做記帳軟體,而是用 AI 打造新型態記帳事務所——拍照上傳、AI 分類、專業會計團隊複核,每月 NT$1,260 起。</p><div class="mt-4 flex flex-wrap gap-2"><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">AI 記帳</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">AI 記帳事務所</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">中小企業記帳</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">記帳報稅</span></div><span class="mt-4 inline-block text-sm font-semibold text-emerald-600 group-hover:underline">
10閱讀全文 →</span></a></article><article><a class="group block" href="/blog/ai-accounting-firm-taiwan"><time class="text-sm font-medium text-slate-400">2026-03-19</time><h2 class="mt-2 text-2xl font-bold text-slate-900 group-hover:text-emerald-600 transition-colors">什麼是 AI 記帳事務所?台灣中小企業的全新選擇</h2><p class="mt-3 text-lg leading-relaxed text-slate-600">了解 AI 記帳事務所如何結合人工智慧與專業會計團隊,為台灣中小企業提供更高效、更實惠的記帳報稅服務。</p><div class="mt-4 flex flex-wrap gap-2"><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">AI 記帳</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">中小企業</span><span class="rounded-full border border-emerald-200 bg-emerald-50 px-3 py-1 text-xs font-medium text-emerald-700">報稅</span></div><span class="mt-4 inline-block text-sm font-semibold text-emerald-600 group-hover:underline">閱讀全文 →</span></a></article></div></section></main><!--$--><!--/$--><!--/&--><!--/&--><footer class="border-t border-slate-200 bg-white py-12 md:py-16"><div class="mx-auto flex max-w-5xl flex-col items-center justify-between gap-8 px-5 md:flex-row md:items-start md:gap-0"><div class="flex flex-col items-center md:items-start gap-4"><img alt="SnapBooks.ai 速博 Logo" loading="eager" width="275" height="80" decoding="async" data-nimg="1" class="h-16 w-auto" style="color:transparent" src="/snapbooks.svg?dpl=dpl_FX7EcNwFLqmgZwXWNSXpkMYoUFfi"/><div class="text-sm text-slate-500 text-center md:text-left leading-relaxed"><p class="font-medium text-slate-700">SnapBooks.ai 速博智慧有限公司</p><p>地址:台中市西區五權路1-67號11樓之5</p><p>電子信箱:[email protected]</p></div></div><div class="flex flex-col items-center md:items-end gap-6"><div class="flex flex-wrap justify-center gap-x-8 gap-y-4 text-sm font-medium text-slate-500"><a class="hover:text-slate-900 transition-colors" href="/terms">服務條款</a><a class="hover:text-slate-900 transition-colors" href="/privacy">隱私權政策</a><a class="hover:text-slate-900 transition-colors" href="/company">關於我們</a></div><div class="text-sm text-slate-400">© <span>2026</span>
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