{
 "title": "網拍稅籍登記門檻與業配扣繳",
 "site": "網紅開團合規工具箱",
 "canonical": "https://creator.penguindriver.com/tax",
 "markdown": "https://creator.penguindriver.com/tax.md",
 "summary": "自 114 年 1 月 1 日起，當月銷售貨物達 10 萬元、勞務達 5 萬元，就要辦稅籍登記。",
 "date_modified": "2026-09-25",
 "retrieved": "2026-09-28",
 "content_sha256": "2874da10c8e824e51e33448d09f39609af6898384654426986797479e0a95fe3",
 "fingerprint_basis": "Markdown 版全文，移除贊助行與開頭 front matter，去除頭尾空白",
 "verify": {
  "text_snapshot": "https://creator.penguindriver.com/cite?path=%2Ftax&format=text",
  "how": "下載 text_snapshot 後計算 SHA-256，應與 content_sha256 相同；內容更新時指紋會改變"
 },
 "sources": [
  {
   "name": "財政部稅務入口網：網路交易課徵營業稅 Q&A",
   "url": "https://www.etax.nat.gov.tw/etwmain/tax-info/network-transaction-taxtation-area/q-and-a"
  },
  {
   "name": "財政部：自 114 年 1 月 1 日起調高小規模營業人營業稅起徵點",
   "url": "https://www.etax.nat.gov.tw/etwmain/tax-info/network-transaction-taxtation-area/press/PEwQK1V"
  },
  {
   "name": "Money101：2026 二代健保補充保費 2.11%",
   "url": "https://www.money101.com.tw/blog/%E4%BA%8C%E4%BB%A3%E5%81%A5%E4%BF%9D-%E8%A3%9C%E5%85%85%E4%BF%9D%E8%B2%BB-%E8%B2%BB%E7%8E%87"
  }
 ],
 "source_count": 3,
 "cite_as": {
  "zh": "網拍稅籍登記門檻與業配扣繳｜網紅開團合規工具箱。https://creator.penguindriver.com/tax（資料日期 2026-09-25，擷取 2026-09-28）",
  "apa": "網紅開團合規工具箱. (2026). 網拍稅籍登記門檻與業配扣繳. Retrieved 2026-09-28, from https://creator.penguindriver.com/tax",
  "markdown": "[網拍稅籍登記門檻與業配扣繳](https://creator.penguindriver.com/tax)（網紅開團合規工具箱，2026-09-25）"
 },
 "license": "可引用，請附上正式網址與資料日期"
}