營利事業所得稅查核成本率合理性之探討-以不動產仲介業為例

本文探討不動產仲介業成本率之合理性。不動產仲介業者係指從事仲介房屋買賣或租賃事務居間介紹服務，以獲取報酬的營利事業。不動產仲介業不僅是勞力密集的產業，還必須要花很長的時間做教育訓練，嚴格來說不動產仲介業在結構上是人力、知識密集的產業。本文藉由檢視該產業之成本與費用項目，進行個案研究分析並利用財資中心營所稅申報檔之資料分析，計算出不動產仲介業合理「成本」結構。經由個案公司重新歸屬後之營業成本率為88.89%，淨利率3.31%，而部頒之同業利潤標準成本率僅有27%，淨利率28%相比，差距甚遠。再者，財政部所訂定之同業利潤標準淨利率較該產業帳載淨利率高出2~5倍之多，且營業額超過3千萬而未經會計師查核簽證申報的業者，遭國稅局調帳查核補稅金額及比率均較其他主要申報案件類型為高，其有效稅率平均數竟超過26%。由此可知，人工薪資成本是該產業佔整體營運模式中最大的支出項目，但以財政部頒訂的「稅務行業標準分類暨同業利潤標準」中的「同業標準毛利率」高達73%，意即財政部認定不動產仲介業合理的人工薪資成本僅僅只佔整體營運收入的27%，縱使不是房地產業相關從業人員，也可認知到此部頒標準與商業現況顯不相當。透過本文研究結果，期能協助業者建立完善成本分析制度，並提供稅務機關正確的資料。

關鍵字

不動產仲介業；營利事業所得稅；同業利潤標準；成本率；資料分析

並列摘要

This paper investigated the rationality of the cost rate of the real estate agency industry. A real estate agency refers to engaging in intermediary housing sales or leasing services in order to obtain remuneration for profit. The real estate agency industry is not only a labor-intensive industry, but also must take a long time to provide education and training, making it structurally a human, knowledge-intensive industry. This paper classified the reasonable cost structure of the real estate agency industry by examining its cost and expense items via a case study and by analyzing data of tax return declarations at the Fiscal Information Agency, Ministry of Finance. The operating cost ratio after re-attribution at the case company is 88.89%, and the net income ratio is 3.31%. The standard cost rate of the same industry is only 27%, but the net income ratio is 28%. Furthermore, the same-industry standard net income ratio set by the Ministry of Finance is 2 to 5 times higher than the net income ratio of the account net profit ratio of that industry, and the average effective tax rate is more than 26% for those that are audited after reviewing accounting books’ tax returns of more than 30 million NTD. We can see that the labor wage cost in the real estate agency industry accounts for the largest expenditure item in the overall operating model. However, the Ministry of Finance issued the "tax industry standard classification and inter-industry profit standard" in the "industry standard gross margin" as high as 73%, that is, the Ministry of Finance determined that the real estate agency industry’s reasonable labor wage costs can only account for 27% of overall operating revenue, even those who do not engage in the real estate industry can recognize that the standard does not match the business situation. The results of this research can help companies establish and improve their cost analysis system and provide correct information to the tax authorities.