國際財務報導準則第15號客戶合約收入與我國統一發票開立關係之研究

Abstract

我國於107年1月1日起開始適用國際財務報導準則第15號「客戶合約之收入」，企業依照辨認客戶合約、辨認合約中之履約義務、決定交易價格、分攤交易價格、決定收入認列時點等五步驟認列收入，且僅於滿足履約義務時始可認列收入。本研究以財團法人中華民國會計研究發展基金會於107年5月3日所公布之國際財務報導準則第15號「客戶合約之收入」之釋例為範本，分析其適用我國現行加值型及非加值型營業稅法所規定企業營業稅申報時點與統一發票開立之情形，以期幫助有興趣人士能夠更理解企業處理客戶合約收入時，財務會計與營業稅實務之操作。 本研究分析與歸納客戶合約之收入之公報釋例，一般來說，企業於提供商品或勞務予客戶之前後，會於財務會計上認列應收款或合約負債，企業可能已收取對價或對於收款已具現時權利，此時不考慮未來可能退還之金額，除有特別函釋規定外，即依規定開立統一發票。對於某些特定產業或情況，則依我國財政部發布之相關解釋函令進行營業稅申報與統一發票之開立。

IFRS 15 is effective for annual reporting periods beginning on January 1, 2018 in Taiwan. To recognise revenue under IFRS 15, an entity applies the following five steps:  Identify the contract(s) with a customer.  Identify the performance obligations in the contract.  Determine the transaction price.  Allocate the transaction price to each performance obligation  Recognise revenue when a performance obligation is satisfied by transferring a promised good or service to a customer. This study analyzes the application of current Taiwan Business Tax and the timing on the issuance of uniform invoices based on the examples of IFRS 15 issued by Taiwan Accounting Research and Development Foundation on May 3rd, 2018. Moreover, this study also helps readers grasp the understanding of IFRS 15 on financial accounting and the practice of issuing uniform invoices. This article analyzes and summarizes the example of IFRS 15 and revenue recognition. In general, an entity would recognise receivables or contract liabilities before or after providing goods or services to a customer. Even though the number of receivables or contract liabilities may be subject to refund in the future, the entity still has collected the consideration or has a present right to payment. In this case, the entity has to issue a uniform invoice immediately except for those cases with the interpretative letter or directive of administration. For certain circumstances, the issuance of uniform invoice shall follow the interpretative letter or directive of administration published by the Ministry of Finance.