租金18萬變19.8萬？事務所漏報1.8萬元遭罰 國稅局揭租約常見陷阱 (opens original article in a new tab)
國稅局指出，租賃房屋時若由承租人代墊稅費等費用，應視為租金收入並併入總額申報，否則可能遭罰。
- 國稅局指出代墊費用應視為租金收入
- 事務所因漏報1.8萬元遭罰
- 租約中代付費用需併入租金總額申報
- 扣繳單位需將代墊費用納入計算
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