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id="vector-user-links-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-user-links-dropdown" class="vector-dropdown-checkbox " aria-label="个人工具" > <label id="vector-user-links-dropdown-label" for="vector-user-links-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-ellipsis mw-ui-icon-wikimedia-ellipsis"></span> <span class="vector-dropdown-label-text">个人工具</span> </label> <div class="vector-dropdown-content"> <div id="p-personal" class="vector-menu mw-portlet mw-portlet-personal user-links-collapsible-item" title="用户菜单" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport" class="user-links-collapsible-item mw-list-item"><a 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href="/wiki/Help:%E6%96%B0%E6%89%8B%E5%85%A5%E9%97%A8" aria-label="了解有关编辑的更多信息"><span>了解详情</span></a> </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-anoncontribs" class="mw-list-item"><a href="/wiki/Special:%E6%88%91%E7%9A%84%E8%B4%A1%E7%8C%AE" title="来自此IP地址的编辑列表[y]" accesskey="y"><span>贡献</span></a></li><li id="pt-anontalk" class="mw-list-item"><a href="/wiki/Special:%E6%88%91%E7%9A%84%E8%AE%A8%E8%AE%BA%E9%A1%B5" title="对于来自此IP地址编辑的讨论[n]" accesskey="n"><span>讨论</span></a></li> </ul> </div> </div> </div> </div> </nav> </div> </header> </div> <div class="mw-page-container"> <div class="mw-page-container-inner"> <div class="vector-sitenotice-container"> <div id="siteNotice"></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="站点"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="目录" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">目录</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">移至侧栏</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">隐藏</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">序言</div> </a> </li> <li id="toc-另見" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#另見"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>另見</span> </div> </a> <ul id="toc-另見-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-註解" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#註解"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>註解</span> </div> </a> <ul id="toc-註解-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-參考文獻" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#參考文獻"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>參考文獻</span> </div> </a> <ul id="toc-參考文獻-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-外部連結" 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id="ca-nstab-main" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/%E7%B5%B1%E4%B8%80%E7%B7%A8%E8%99%9F" title="浏览条目正文[c]" accesskey="c"><span>条目</span></a></li><li id="ca-talk" class="vector-tab-noicon mw-list-item"><a href="/wiki/Talk:%E7%B5%B1%E4%B8%80%E7%B7%A8%E8%99%9F" rel="discussion" title="关于此页面的讨论[t]" accesskey="t"><span>讨论</span></a></li> </ul> </div> </div> <div id="vector-variants-dropdown" class="vector-dropdown " > <input type="checkbox" id="vector-variants-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-variants-dropdown" class="vector-dropdown-checkbox " aria-label="更改语言变体" > <label id="vector-variants-dropdown-label" for="vector-variants-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">不转换</span> </label> <div class="vector-dropdown-content"> <div id="p-variants" class="vector-menu mw-portlet mw-portlet-variants" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-varlang-0" class="selected ca-variants-zh mw-list-item"><a href="/zh/%E7%B5%B1%E4%B8%80%E7%B7%A8%E8%99%9F" lang="zh" hreflang="zh"><span>不转换</span></a></li><li id="ca-varlang-1" class="ca-variants-zh-Hans mw-list-item"><a href="/zh-hans/%E7%B5%B1%E4%B8%80%E7%B7%A8%E8%99%9F" lang="zh-Hans" hreflang="zh-Hans"><span>简体</span></a></li><li id="ca-varlang-2" class="ca-variants-zh-Hant mw-list-item"><a href="/zh-hant/%E7%B5%B1%E4%B8%80%E7%B7%A8%E8%99%9F" lang="zh-Hant" hreflang="zh-Hant"><span>繁體</span></a></li><li id="ca-varlang-3" class="ca-variants-zh-Hans-CN mw-list-item"><a href="/zh-cn/%E7%B5%B1%E4%B8%80%E7%B7%A8%E8%99%9F" lang="zh-Hans-CN" hreflang="zh-Hans-CN"><span>大陆简体</span></a></li><li id="ca-varlang-4" class="ca-variants-zh-Hant-HK mw-list-item"><a href="/zh-hk/%E7%B5%B1%E4%B8%80%E7%B7%A8%E8%99%9F" lang="zh-Hant-HK" hreflang="zh-Hant-HK"><span>香港繁體</span></a></li><li id="ca-varlang-5" class="ca-variants-zh-Hant-MO mw-list-item"><a href="/zh-mo/%E7%B5%B1%E4%B8%80%E7%B7%A8%E8%99%9F" lang="zh-Hant-MO" hreflang="zh-Hant-MO"><span>澳門繁體</span></a></li><li id="ca-varlang-6" class="ca-variants-zh-Hans-MY mw-list-item"><a href="/zh-my/%E7%B5%B1%E4%B8%80%E7%B7%A8%E8%99%9F" lang="zh-Hans-MY" hreflang="zh-Hans-MY"><span>大马简体</span></a></li><li id="ca-varlang-7" class="ca-variants-zh-Hans-SG mw-list-item"><a href="/zh-sg/%E7%B5%B1%E4%B8%80%E7%B7%A8%E8%99%9F" lang="zh-Hans-SG" hreflang="zh-Hans-SG"><span>新加坡简体</span></a></li><li id="ca-varlang-8" class="ca-variants-zh-Hant-TW mw-list-item"><a href="/zh-tw/%E7%B5%B1%E4%B8%80%E7%B7%A8%E8%99%9F" lang="zh-Hant-TW" hreflang="zh-Hant-TW"><span>臺灣正體</span></a></li> </ul> </div> </div> </div> </div> </nav> </div> <div id="right-navigation" class="vector-collapsible"> <nav aria-label="查看"> <div id="p-views" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-views" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-view" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/%E7%B5%B1%E4%B8%80%E7%B7%A8%E8%99%9F"><span>阅读</span></a></li><li id="ca-edit" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=%E7%B5%B1%E4%B8%80%E7%B7%A8%E8%99%9F&action=edit" title="编辑该页面[e]" accesskey="e"><span>编辑</span></a></li><li id="ca-history" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=%E7%B5%B1%E4%B8%80%E7%B7%A8%E8%99%9F&action=history" title="本页面的早前版本。[h]" accesskey="h"><span>查看历史</span></a></li> </ul> </div> </div> </nav> <nav class="vector-page-tools-landmark" aria-label="页面工具"> <div id="vector-page-tools-dropdown" class="vector-dropdown vector-page-tools-dropdown" > <input type="checkbox" id="vector-page-tools-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-tools-dropdown" class="vector-dropdown-checkbox " aria-label="工具" > <label id="vector-page-tools-dropdown-label" for="vector-page-tools-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">工具</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-tools-unpinned-container" class="vector-unpinned-container"> <div id="vector-page-tools" class="vector-page-tools vector-pinnable-element"> <div class="vector-pinnable-header vector-page-tools-pinnable-header vector-pinnable-header-unpinned" data-feature-name="page-tools-pinned" data-pinnable-element-id="vector-page-tools" data-pinned-container-id="vector-page-tools-pinned-container" data-unpinned-container-id="vector-page-tools-unpinned-container" > <div class="vector-pinnable-header-label">工具</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-page-tools.pin">移至侧栏</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-page-tools.unpin">隐藏</button> </div> <div id="p-cactions" class="vector-menu mw-portlet mw-portlet-cactions emptyPortlet vector-has-collapsible-items" title="更多选项" > <div class="vector-menu-heading"> 操作 </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-more-view" class="selected vector-more-collapsible-item mw-list-item"><a href="/wiki/%E7%B5%B1%E4%B8%80%E7%B7%A8%E8%99%9F"><span>阅读</span></a></li><li id="ca-more-edit" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=%E7%B5%B1%E4%B8%80%E7%B7%A8%E8%99%9F&action=edit" title="编辑该页面[e]" accesskey="e"><span>编辑</span></a></li><li id="ca-more-history" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=%E7%B5%B1%E4%B8%80%E7%B7%A8%E8%99%9F&action=history"><span>查看历史</span></a></li> </ul> </div> </div> <div id="p-tb" class="vector-menu mw-portlet mw-portlet-tb" > <div class="vector-menu-heading"> 常规 </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-whatlinkshere" class="mw-list-item"><a href="/wiki/Special:%E9%93%BE%E5%85%A5%E9%A1%B5%E9%9D%A2/%E7%B5%B1%E4%B8%80%E7%B7%A8%E8%99%9F" title="列出所有与本页相链的页面[j]" accesskey="j"><span>链入页面</span></a></li><li id="t-recentchangeslinked" class="mw-list-item"><a href="/wiki/Special:%E9%93%BE%E5%87%BA%E6%9B%B4%E6%94%B9/%E7%B5%B1%E4%B8%80%E7%B7%A8%E8%99%9F" rel="nofollow" title="页面链出所有页面的更改[k]" accesskey="k"><span>相关更改</span></a></li><li id="t-upload" class="mw-list-item"><a href="//zh.wikipedia.org/wiki/Project:上传" title="上传图像或多媒体文件[u]" accesskey="u"><span>上传文件</span></a></li><li id="t-permalink" class="mw-list-item"><a href="/w/index.php?title=%E7%B5%B1%E4%B8%80%E7%B7%A8%E8%99%9F&oldid=78778086" title="此页面该修订版本的固定链接"><span>固定链接</span></a></li><li id="t-info" class="mw-list-item"><a href="/w/index.php?title=%E7%B5%B1%E4%B8%80%E7%B7%A8%E8%99%9F&action=info" title="关于此页面的更多信息"><span>页面信息</span></a></li><li id="t-cite" class="mw-list-item"><a href="/w/index.php?title=Special:%E5%BC%95%E7%94%A8%E6%AD%A4%E9%A1%B5%E9%9D%A2&page=%E7%B5%B1%E4%B8%80%E7%B7%A8%E8%99%9F&id=78778086&wpFormIdentifier=titleform" title="有关如何引用此页面的信息"><span>引用此页</span></a></li><li id="t-urlshortener" class="mw-list-item"><a href="/w/index.php?title=Special:URL%E7%BC%A9%E7%9F%AD%E7%A8%8B%E5%BA%8F&url=https%3A%2F%2Fzh.wikipedia.org%2Fwiki%2F%25E7%25B5%25B1%25E4%25B8%2580%25E7%25B7%25A8%25E8%2599%259F"><span>获取短链接</span></a></li><li id="t-urlshortener-qrcode" class="mw-list-item"><a href="/w/index.php?title=Special:QrCode&url=https%3A%2F%2Fzh.wikipedia.org%2Fwiki%2F%25E7%25B5%25B1%25E4%25B8%2580%25E7%25B7%25A8%25E8%2599%259F"><span>下载二维码</span></a></li> </ul> </div> </div> <div id="p-electronpdfservice-sidebar-portlet-heading" class="vector-menu mw-portlet mw-portlet-electronpdfservice-sidebar-portlet-heading" > <div class="vector-menu-heading"> 打印/导出 </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="electron-print_pdf" class="mw-list-item"><a href="/w/index.php?title=Special:DownloadAsPdf&page=%E7%B5%B1%E4%B8%80%E7%B7%A8%E8%99%9F&action=show-download-screen"><span>下载为PDF</span></a></li><li id="t-print" class="mw-list-item"><a href="javascript:print();" rel="alternate" title="本页面的可打印版本[p]" accesskey="p"><span>打印页面</span></a></li> </ul> </div> </div> <div id="p-wikibase-otherprojects" class="vector-menu mw-portlet mw-portlet-wikibase-otherprojects" > <div class="vector-menu-heading"> 在其他项目中 </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-wikibase" class="wb-otherproject-link wb-otherproject-wikibase-dataitem mw-list-item"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q63406571" title="链接到连接的数据仓库项目[g]" accesskey="g"><span>维基数据项目</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> </div> </div> </div> <div class="vector-column-end"> <div class="vector-sticky-pinned-container"> <nav class="vector-page-tools-landmark" aria-label="页面工具"> <div id="vector-page-tools-pinned-container" class="vector-pinned-container"> </div> </nav> <nav class="vector-appearance-landmark" aria-label="外观"> <div id="vector-appearance-pinned-container" class="vector-pinned-container"> <div id="vector-appearance" class="vector-appearance vector-pinnable-element"> <div class="vector-pinnable-header vector-appearance-pinnable-header vector-pinnable-header-pinned" data-feature-name="appearance-pinned" data-pinnable-element-id="vector-appearance" data-pinned-container-id="vector-appearance-pinned-container" data-unpinned-container-id="vector-appearance-unpinned-container" > <div class="vector-pinnable-header-label">外观</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-appearance.pin">移至侧栏</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-appearance.unpin">隐藏</button> </div> </div> </div> </nav> </div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">维基百科，自由的百科全书</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="zh" dir="ltr"><style data-mw-deduplicate="TemplateStyles:r85100532">.mw-parser-output .hatnote{font-size:small}.mw-parser-output div.hatnote{padding-left:2em;margin-bottom:0.8em;margin-top:0.8em}.mw-parser-output .hatnote-notice-img::after{content:"\202f \202f \202f \202f "}.mw-parser-output .hatnote-notice-img-small::after{content:"\202f \202f "}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}body.skin-minerva .mw-parser-output .hatnote-notice-img,body.skin-minerva .mw-parser-output .hatnote-notice-img-small{display:none}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable"><span class="noviewer hatnote-notice-img" typeof="mw:File"><a href="/wiki/Wikipedia:%E6%B6%88%E6%AD%A7%E4%B9%89" title="Wikipedia:消歧义"><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/5f/Disambig_gray.svg/25px-Disambig_gray.svg.png" decoding="async" width="25" height="19" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/5f/Disambig_gray.svg/38px-Disambig_gray.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/5f/Disambig_gray.svg/50px-Disambig_gray.svg.png 2x" data-file-width="220" data-file-height="168" /></a></span>此條目介紹的是<a href="/wiki/%E4%B8%AD%E8%8F%AF%E6%B0%91%E5%9C%8B" title="中華民國">中華民國</a>的“法人身份代號”。关于<a href="/wiki/%E4%B8%AD%E5%8D%8E%E4%BA%BA%E6%B0%91%E5%85%B1%E5%92%8C%E5%9B%BD" title="中华人民共和国">中华人民共和国</a>的“法人和其他组织统一社会信用代码”，请见「<b><a href="/wiki/%E7%BB%9F%E4%B8%80%E7%A4%BE%E4%BC%9A%E4%BF%A1%E7%94%A8%E4%BB%A3%E7%A0%81" title="统一社会信用代码">统一社会信用代码</a></b>」。</div> <p><b>統一編號</b> <span id="noteTag-cite_ref-sup"><sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>註 1<span class="cite-bracket">]</span></a></sup></span> <sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup>，簡稱<b>統編</b>，是<a href="/wiki/%E4%B8%AD%E8%8F%AF%E6%B0%91%E5%9C%8B" title="中華民國">中華民國</a>營利事業機構與非營利機構的個別<a href="/wiki/%E6%B3%95%E4%BA%BA" title="法人">法人</a>身分代號，為一組8位數字，在註冊登記時由主管機關發配。機構有開統編及未開統編公司課的稅賦是相同的。 </p><p>消費者若於消費時報上統一編號<span id="noteTag-cite_ref-sup"><sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>註 2<span class="cite-bracket">]</span></a></sup></span>，則該統一編號之機構可以扣抵申報營業稅；唯公司採購費用（非供本業及附屬業務使用的貨物或勞務）之進項稅額，依法不得申報扣抵營業稅銷項稅額<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup>。 </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="另見"><span id=".E5.8F.A6.E8.A6.8B"></span>另見</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%E7%B5%B1%E4%B8%80%E7%B7%A8%E8%99%9F&action=edit&section=1" title="编辑章节：另見"><span>编辑</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><span class="flagicon"><span class="mw-image-border notpageimage" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Flag_of_the_People%27s_Republic_of_China.svg/22px-Flag_of_the_People%27s_Republic_of_China.svg.png" decoding="async" width="22" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Flag_of_the_People%27s_Republic_of_China.svg/33px-Flag_of_the_People%27s_Republic_of_China.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Flag_of_the_People%27s_Republic_of_China.svg/44px-Flag_of_the_People%27s_Republic_of_China.svg.png 2x" data-file-width="900" data-file-height="600" /></span></span> </span><a href="/wiki/%E4%B8%AD%E5%8D%8E%E4%BA%BA%E6%B0%91%E5%85%B1%E5%92%8C%E5%9B%BD" title="中华人民共和国">中华人民共和国</a>：<a href="/wiki/%E7%BB%9F%E4%B8%80%E7%A4%BE%E4%BC%9A%E4%BF%A1%E7%94%A8%E4%BB%A3%E7%A0%81" title="统一社会信用代码">统一社会信用代码</a></li> <li><span class="flagicon"><span class="mw-image-border notpageimage" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9e/Flag_of_Japan.svg/22px-Flag_of_Japan.svg.png" decoding="async" width="22" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/9e/Flag_of_Japan.svg/33px-Flag_of_Japan.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/9e/Flag_of_Japan.svg/44px-Flag_of_Japan.svg.png 2x" data-file-width="900" data-file-height="600" /></span></span> </span><a href="/wiki/%E6%97%A5%E6%9C%AC" title="日本">日本</a>：<a href="/wiki/%E6%B3%95%E4%BA%BA%E7%95%AA%E8%99%9F" class="mw-redirect" title="法人番號">法人番號</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="註解"><span id=".E8.A8.BB.E8.A7.A3"></span>註解</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%E7%B5%B1%E4%B8%80%E7%B7%A8%E8%99%9F&action=edit&section=2" title="编辑章节：註解"><span>编辑</span></a><span class="mw-editsection-bracket">]</span></span></div> <div id="references-NoteFoot"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text">英語：<span lang="en">Business administration number</span></span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><a href="/wiki/%E7%B5%B1%E4%B8%80%E7%99%BC%E7%A5%A8_(%E8%87%BA%E7%81%A3)" title="統一發票 (臺灣)">統一發票</a>上會顯示報上的統一編號，但此張統一發票不得兌領<a href="/wiki/%E7%B5%B1%E4%B8%80%E7%99%BC%E7%A5%A8_(%E8%87%BA%E7%81%A3)#獎金" title="統一發票 (臺灣)">統一發票獎金</a><sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup>。</span> </li> </ol></div> <div class="mw-heading mw-heading2"><h2 id="參考文獻"><span id=".E5.8F.83.E8.80.83.E6.96.87.E7.8D.BB"></span>參考文獻</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%E7%B5%B1%E4%B8%80%E7%B7%A8%E8%99%9F&action=edit&section=3" title="编辑章节：參考文獻"><span>编辑</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="reflist" style="list-style-type: decimal;"> <ol class="references"> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="https://www.etax.nat.gov.tw/etwmain/download?sid=13a20a62d7300000e45ca4ebc5e04661">兼營營業人採直接扣抵法之營業稅會計師查核簽證報告書</a>. <span class="reference-accessdate"> [<span class="nowrap">2021-03-02</span>]</span>. （原始内容<a rel="nofollow" class="external text" href="https://web.archive.org/web/20210201201321/https://www.etax.nat.gov.tw/etwmain/download?sid=161076d7ada000009635763cd0b73de1">存档</a>于2021-02-01）.</cite><span title="ctx_ver=Z39.88-2004&rfr_id=info%3Asid%2Fzh.wikipedia.org%3A%E7%B5%B1%E4%B8%80%E7%B7%A8%E8%99%9F&rft.btitle=%E5%85%BC%E7%87%9F%E7%87%9F%E6%A5%AD%E4%BA%BA%E6%8E%A1%E7%9B%B4%E6%8E%A5%E6%89%A3%E6%8A%B5%E6%B3%95%E4%B9%8B%E7%87%9F%E6%A5%AD%E7%A8%85%E6%9C%83%E8%A8%88%E5%B8%AB%E6%9F%A5%E6%A0%B8%E7%B0%BD%E8%AD%89%E5%A0%B1%E5%91%8A%E6%9B%B8&rft.genre=unknown&rft_id=https%3A%2F%2Fwww.etax.nat.gov.tw%2Fetwmain%2Fdownload%3Fsid%3D13a20a62d7300000e45ca4ebc5e04661&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook" class="Z3988"><span style="display:none;"> </span></span></span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="https://news.ltn.com.tw/news/focus/paper/527444">打了統編可報帳抵稅// 捶心肝…發票中千萬不能領</a>. <a href="/wiki/%E8%87%AA%E7%94%B1%E6%99%82%E5%A0%B1%E9%9B%BB%E5%AD%90%E5%A0%B1" class="mw-redirect" title="自由時報電子報">自由時報電子報</a>. <span class="reference-accessdate"> [<span class="nowrap">2019-04-20</span>]</span>. （原始内容<a rel="nofollow" class="external text" href="https://web.archive.org/web/20201209024457/https://news.ltn.com.tw/news/focus/paper/527444">存档</a>于2020-12-09） <span style="font-family: sans-serif; cursor: default; color:var(--color-subtle, #54595d); font-size: 0.8em; bottom: 0.1em; font-weight: bold;" title="连接到中文（臺灣）网页">（中文（臺灣））</span>.</cite><span title="ctx_ver=Z39.88-2004&rfr_id=info%3Asid%2Fzh.wikipedia.org%3A%E7%B5%B1%E4%B8%80%E7%B7%A8%E8%99%9F&rft.btitle=%E6%89%93%E4%BA%86%E7%B5%B1%E7%B7%A8+%E5%8F%AF%E5%A0%B1%E5%B8%B3%E6%8A%B5%E7%A8%85%2F%2F+%E6%8D%B6%E5%BF%83%E8%82%9D%E2%80%A6%E7%99%BC%E7%A5%A8%E4%B8%AD%E5%8D%83%E8%90%AC+%E4%B8%8D%E8%83%BD%E9%A0%98&rft.genre=unknown&rft.pub=%E8%87%AA%E7%94%B1%E6%99%82%E5%A0%B1%E9%9B%BB%E5%AD%90%E5%A0%B1&rft_id=https%3A%2F%2Fnews.ltn.com.tw%2Fnews%2Ffocus%2Fpaper%2F527444&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook" class="Z3988"><span style="display:none;"> </span></span></span> </li> <li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="https://www.ettoday.net/news/20150226/471407.htm">企業老愛「打統編」　財政部怎麼說？</a>. <a href="/wiki/ETtoday%E6%96%B0%E8%81%9E%E9%9B%B2" title="ETtoday新聞雲">ETtoday新聞雲</a>. <span class="reference-accessdate"> [<span class="nowrap">2019-04-20</span>]</span>. （原始内容<a rel="nofollow" class="external text" href="https://web.archive.org/web/20201003201048/https://www.ettoday.net/news/20150226/471407.htm">存档</a>于2020-10-03） <span style="font-family: sans-serif; cursor: default; color:var(--color-subtle, #54595d); font-size: 0.8em; bottom: 0.1em; font-weight: bold;" title="连接到中文（臺灣）网页">（中文（臺灣））</span>.</cite><span title="ctx_ver=Z39.88-2004&rfr_id=info%3Asid%2Fzh.wikipedia.org%3A%E7%B5%B1%E4%B8%80%E7%B7%A8%E8%99%9F&rft.btitle=%E4%BC%81%E6%A5%AD%E8%80%81%E6%84%9B%E3%80%8C%E6%89%93%E7%B5%B1%E7%B7%A8%E3%80%8D%E3%80%80%E8%B2%A1%E6%94%BF%E9%83%A8%E6%80%8E%E9%BA%BC%E8%AA%AA%EF%BC%9F&rft.genre=unknown&rft.pub=ETtoday%E6%96%B0%E8%81%9E%E9%9B%B2&rft_id=https%3A%2F%2Fwww.ettoday.net%2Fnews%2F20150226%2F471407.htm&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook" class="Z3988"><span style="display:none;"> </span></span></span> </li> </ol></div> <div class="mw-heading mw-heading2"><h2 id="外部連結"><span id=".E5.A4.96.E9.83.A8.E9.80.A3.E7.B5.90"></span>外部連結</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=%E7%B5%B1%E4%B8%80%E7%B7%A8%E8%99%9F&action=edit&section=4" title="编辑章节：外部連結"><span>编辑</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r82655521">.mw-parser-output .side-box{margin:4px 0;box-sizing:border-box;border:1px solid #aaa;font-size:88%;line-height:1.25em;background-color:#f9f9f9;display:flow-root}.mw-parser-output .side-box-abovebelow,.mw-parser-output .side-box-text{padding:0.25em 0.9em}.mw-parser-output .side-box-image{padding:2px 0 2px 0.9em;text-align:center}.mw-parser-output .side-box-imageright{padding:2px 0.9em 2px 0;text-align:center}@media(min-width:500px){.mw-parser-output .side-box-flex{display:flex;align-items:center}.mw-parser-output .side-box-text{flex:1}}@media(min-width:720px){.mw-parser-output .side-box{width:238px}.mw-parser-output .side-box-right{clear:right;float:right;margin-left:1em}.mw-parser-output .side-box-left{margin-right:1em}}</style><div class="side-box side-box-right plainlinks sistersitebox" style="font-size:small;"><style data-mw-deduplicate="TemplateStyles:r82655520">.mw-parser-output .plainlist ol,.mw-parser-output .plainlist ul{line-height:inherit;list-style:none;margin:0;padding:0}.mw-parser-output .plainlist ol li,.mw-parser-output .plainlist ul li{margin-bottom:0}</style> <div class="side-box-flex"> <div class="side-box-image"><span class="noviewer" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/ff/Wikidata-logo.svg/40px-Wikidata-logo.svg.png" decoding="async" width="40" height="22" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/ff/Wikidata-logo.svg/60px-Wikidata-logo.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/ff/Wikidata-logo.svg/80px-Wikidata-logo.svg.png 2x" data-file-width="1050" data-file-height="590" /></span></span></div> <div class="side-box-text plainlist"><a href="/wiki/%E7%BB%B4%E5%9F%BA%E6%95%B0%E6%8D%AE" title="维基数据">维基数据</a>上的相关属性： <ul><li><span class="mw-valign-middle" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/a/a8/Disc_Plain_blue_dark.svg/4px-Disc_Plain_blue_dark.svg.png" decoding="async" width="4" height="4" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/a8/Disc_Plain_blue_dark.svg/6px-Disc_Plain_blue_dark.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/a8/Disc_Plain_blue_dark.svg/8px-Disc_Plain_blue_dark.svg.png 2x" data-file-width="460" data-file-height="460" /></span></span> <b><a href="https://www.wikidata.org/wiki/Property_talk:P7729" class="extiw" title="d:Property talk:P7729">統一編號（P7729）</a></b>（<span class="plainlinks"><a class="external text" 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