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    "FileName": "",
    "Link": "https://tpctax.gov.taipei/cp.aspx?n=2AE859B6A3736DF9&s=EF022CF33B3EE035",
    "Source": "https://tpctax.gov.taipei/News_Content.aspx?n=FC6821D58459040C&s=40DF9486E1EC3D3E",
    "title": "娛樂稅修法專區",
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    "DataSN": "2554859",
    "ArticleType": "2",
    "FileName": "",
    "Link": "https://tpctax.gov.taipei//cp.aspx?n=F1C8047E644BDA72&s=BD4198155CE988DA",
    "Source": "https://tpctax.gov.taipei/News_Content.aspx?n=FC6821D58459040C&s=4BD34A7ABD1E0EFC",
    "title": "申辦與書表下載",
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  {
    "DataSN": "7878162",
    "ArticleType": "2",
    "FileName": "",
    "Link": "https://services.arpa.tpctax.dof.gov.taipei/booking/",
    "Source": "https://tpctax.gov.taipei/News_Content.aspx?n=FC6821D58459040C&s=401E04D02C347AB2",
    "title": "線上預約",
    "內容": "",
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    "發布單位": "臺北市稅捐稽徵處"
  },
  {
    "DataSN": "2554862",
    "ArticleType": "2",
    "FileName": "",
    "Link": "https://tpctax.gov.taipei//cp.aspx?n=46453B5C2BF2750C&s=4649C6F19B377356",
    "Source": "https://tpctax.gov.taipei/News_Content.aspx?n=FC6821D58459040C&s=CCF6220EF27D2DB3",
    "title": "線上查詢",
    "內容": "編號線上查詢資料列表1臺北市地方稅退稅查詢2財政部稅務入口網線上申辦案件查詢3臺北市民e點通線上申辦案件查詢(需登入臺北市民e點通)4非網路申辦案件查詢",
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  },
  {
    "DataSN": "2554861",
    "ArticleType": "0",
    "FileName": "",
    "Link": "",
    "Source": "https://tpctax.gov.taipei/News_Content.aspx?n=FC6821D58459040C&s=6E6CF8ABA6F7D45A",
    "title": "線上試算",
    "內容": "(連結至財政部稅務入口網)(另開視窗)\">滯納金、滯納利息線上試算(連結至財政部稅務入口網)娛樂稅稅額試算",
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    "發布單位": "臺北市稅捐稽徵處"
  },
  {
    "DataSN": "2554857",
    "ArticleType": "0",
    "FileName": "",
    "Link": "",
    "Source": "https://tpctax.gov.taipei/News_Content.aspx?n=FC6821D58459040C&s=EE8A10DBE2E0C259",
    "title": "稅率",
    "內容": "課稅方法一、自動報繳娛樂稅代徵人將每月娛樂票券之門票銷售額或收費額按各縣市所規定之徵收率計算應納稅額，並填寫娛樂稅自動報繳繳款書或於網路申報完成自動列印繳款書，次月 10 日前向代收稅款處繳納並向地方稅稽徵機關申報。二、查定課徵由地方稅稽徵機關核定娛樂稅代徵人每月應代徵之娛樂稅款，並於月底前填發繳款書送達代徵人，限於次月 10 日前繳納。三、臨時娛樂活動(一)有價臨時娛樂活動凡臨時之娛樂活動，發售門票或收取代價者，不論舉辦場所，其提供人或舉辦人應於舉辦前向轄區地方稅稽徵機關申辦門票驗印及娛樂稅徵免手續。轄區地方稅稽徵機關按每舉辦 5 日驗印核發門票一次，並核算代徵稅款填發繳款書（或納稅保證金）送達代徵人繳納，舉辦結束後 5 日內代徵人應向地方稅稽徵機關繳銷剩餘票券、辦理結案手續。臺北市之提供人或舉辦人得於舉辦結束 20 日內辦理。(二)無價臨時娛樂活動臨時舉辦之娛樂活動，不以任何方式收取費用者，應於舉辦前向轄區地方稅稽徵機關報備。項次項目法定最高稅率臺北市徵收率娛樂稅稅率表&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;單位:新臺幣(1)舞廳最高100%25%(2)舞場最高100%25%(3)高爾夫球場最高20%2.5%　(4)其他經財政部公告之娛樂項目最高25%2.5%　",
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    "發布單位": "臺北市稅捐稽徵處"
  },
  {
    "DataSN": "2554863",
    "ArticleType": "2",
    "FileName": "",
    "Link": "https://tpctax.gov.taipei//Content_List.aspx?n=43004B86A064BFFE",
    "Source": "https://tpctax.gov.taipei/News_Content.aspx?n=FC6821D58459040C&s=AFB60BEB9D8D9612",
    "title": "繳稅與退稅方式",
    "內容": "",
    "相關檔案": [],
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    "發布單位": "臺北市稅捐稽徵處"
  },
  {
    "DataSN": "7878167",
    "ArticleType": "0",
    "FileName": "",
    "Link": "",
    "Source": "https://tpctax.gov.taipei/News_Content.aspx?n=FC6821D58459040C&s=D23F1F3002F72971",
    "title": "相關法令規定",
    "內容": "&nbsp;編號標題1娛樂稅相關法規2行政作業規定",
    "相關檔案": [],
    "相關連結": [],
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    "發布單位": "臺北市稅捐稽徵處"
  },
  {
    "DataSN": "2554860",
    "ArticleType": "2",
    "FileName": "",
    "Link": "https://tpctax.gov.taipei/News.aspx?n=BB8B93F0A49EAB80&sms=87415A8B9CE81B16&_CSN=77CF2B9BBC725F5F",
    "Source": "https://tpctax.gov.taipei/News_Content.aspx?n=FC6821D58459040C&s=5EEB350E4CD7C659",
    "title": "問與答",
    "內容": "",
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    "發布單位": "臺北市稅捐稽徵處"
  },
  {
    "DataSN": "7539680",
    "ArticleType": "2",
    "FileName": "",
    "Link": "https://tpctax.gov.taipei//cp.aspx?n=A6BF974B87514CDB",
    "Source": "https://tpctax.gov.taipei/News_Content.aspx?n=FC6821D58459040C&s=1BE4C3A9E7F7B86E",
    "title": "災害損失減免",
    "內容": "",
    "相關檔案": [],
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    "發布單位": "臺北市稅捐稽徵處"
  },
  {
    "DataSN": "7539682",
    "ArticleType": "0",
    "FileName": "",
    "Link": "",
    "Source": "https://tpctax.gov.taipei/News_Content.aspx?n=FC6821D58459040C&s=69C905DC0BF05499",
    "title": "娛樂稅網路申報操作手冊",
    "內容": "申請娛樂稅網路申報帳號簡易操作步驟娛樂稅自動報繳網路申報簡易操作步驟娛樂稅臨時公演網路申報簡易操作步驟※註：自115年5月22日起，臨時公演更名為「臨時娛樂活動」。",
    "相關檔案": [
      {
        "title": "娛樂稅臨時公演網路申報簡易操作步驟1100220",
        "url": "https://www-ws.gov.taipei/001/Upload/336/relfile/16188/7539682/af8f5a07-2090-4eca-9a3d-e54019e44807.pdf"
      },
      {
        "title": "娛樂稅自動報繳網路申報簡易操作步驟1100220",
        "url": "https://www-ws.gov.taipei/001/Upload/336/relfile/16188/7539682/42517976-0ee0-4c13-8eb2-a1c8c61966a5.pdf"
      },
      {
        "title": "申請娛樂稅網路申報帳號簡易操作步驟",
        "url": "https://www-ws.gov.taipei/001/Upload/336/relfile/16188/7539682/e018cb70-b66f-4296-92f0-e7a9ba8b0319.pdf"
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    "發布單位": "臺北市稅捐稽徵處"
  },
  {
    "DataSN": "7539681",
    "ArticleType": "2",
    "FileName": "",
    "Link": "https://www.etax.nat.gov.tw/etwmain/etw144w/561",
    "Source": "https://tpctax.gov.taipei/News_Content.aspx?n=FC6821D58459040C&s=DFE60CD580D0056F",
    "title": "線上列印自行繳納繳款書（連結至財政部稅務入口網）",
    "內容": "",
    "相關檔案": [],
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    "發布單位": "臺北市稅捐稽徵處"
  },
  {
    "DataSN": "8874789",
    "ArticleType": "0",
    "FileName": "",
    "Link": "",
    "Source": "https://tpctax.gov.taipei/News_Content.aspx?n=FC6821D58459040C&s=D5737A9D0C11FC31",
    "title": "娛樂稅申報案件核定稅額公告可上網查詢",
    "內容": "自111年起，娛樂稅自動報繳案件，以公告方式代替寄發核定稅額通知書。代徵人可利用財政部稅務入口網與臺北市稅捐稽徵處網站查詢及下載申報案件核定資料。 財政部稅務入口網站: https://www.etax.nat.gov.tw/etwmain/announcement/tax-assessment",
    "相關檔案": [],
    "相關連結": [],
    "相關圖片": [
      {
        "title": "112年印花稅娛樂稅核定公告宣導海報",
        "url": "https://www-ws.gov.taipei/001/Upload/336/relpic/16188/8874789/ab6b2404-9b9c-4bbe-bb66-7c09b2a39ac7.jpg"
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    "發布單位": "臺北市稅捐稽徵處"
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]
