【創作者稅務警告】你的YouTube收入報稅方式全錯了？財政部最新規定，分潤收入改課5%營業稅，不想補稅罰款必看！｜EP.89

聖彥學堂 • October 15, 2025

聖彥學堂

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被創業路上的財報、稅務搞得頭昏腦脹？你好，我是林彥竹會計師，你的「隨身財稅顧問」。我只用創業者一聽就懂的白話，將複雜的法規和我的實務經驗，轉化為你的即戰力。告別艱澀理論，這裡沒有廢話，只有專為中小與微型企業量身打造的實用策略。訂閱【聖彥學堂】，你將獲得： ✔︎ 馬上能用的節稅技巧 ✔︎ 避開經營地雷的實務SOP ✔︎ 看懂財務數據的決策思維 ✔︎ 每週一部的創業者必修課想深入了解每集影片的圖文重點？歡迎前往我的【官方部落格】，我們將許多影片的精華，都為你整理成詳細的圖文筆記。除了觀看影片，如果您需要更系統化的學習或客製化的解決方案，歡迎透過下方的連結，進一步了解我的線上課程與一對一專業諮詢。點擊下方連結，開啟你的創業學習之路。

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聖彥學堂

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以為 YouTube 廣告分潤是境外收入，可以直接報 0% 稅？注意，這個觀念已經過時！財政部最新規定，申報錯誤將面臨補稅加罰的巨大風險！看完這支影片，你將學會： 📌 一個核心原則｜用「電影院比喻」秒懂最新的「勞務消費地原則」。 📊 三種稅務身份｜快速判斷個人、小規模、公司行號的申報義務。 🔢 四個實戰步驟｜手把手帶你完成 Google 廣告分潤的營業稅申報。 🛡️ 保護你的資產｜搞懂新規範，守護你辛苦賺來的每一分錢！ --- 🎓 更多學習資源：・【創業財稅速成班】 ➡️ https://bit.ly/3S5zTrX ・【訂閱免費電子報】 ➡️ https://bit.ly/43iY3EI ・【Podcast學習】 ➡️ https://youtu.be/jVxCdxlYXu8 ・【延伸學習影片】 https://youtu.be/u9Eu9WbRCn4 https://youtu.be/X75SKZdMLbo https://youtu.be/QjxjLCIXHo0 https://youtu.be/YJCGT-jrfa4 ⭐ 支持我們做出更好的內容！・【加入頻道會員】 ➡️ https://www.youtube.com/@sytax01/join --- 00:00 簡介 02:08 創作者的稅務三階段：你，在哪一站？ 08:18 營業人核心觀念：勞務消費地原則 12:37 實戰教學：Google廣告分潤營業稅申報四步驟 16:39 原則延伸：業配、訂閱、線上課程的營業稅如何判斷？ 23:23 如何證明你的申報？創作者的新證據保存義務與發票技巧 26:22 不只是稅務：誠信合規，換取創業者最寶貴的財務平靜 27:59 地圖的終點：你的三大行動指令 #創作者稅務 #營業稅申報 #Google廣告分潤 #勞務消費地原則 #YouTuber報稅

【創作者稅務警告】你的YouTube收入報稅方式全錯了？財政部最新規定，分潤收入改課5%營業稅，不想補稅罰款必看！｜EP.89

聖彥學堂

About

Latest Posts

一人公司錢怎麼拿？老闆薪資 vs 股東股利，教你2種「合法節稅」方法，44.6萬免稅甜蜜點必懂｜EP.92

【公司租賃車能節稅？】租還是買？掛誰名下？租車節稅的5個關鍵問題！破解稅務迷思，避開補稅風險！｜EP.65

【5%營業稅怎麼省？】為什麼你繳那麼多營業稅？破解發票抵稅迷思、創業者必知盲點！｜EP.64

【2025報稅必備】薪資、扣繳、健保一次搞定，老闆、會計、人資輕鬆省稅，簡單上手｜EP.56

Video Description

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