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《產業》餿油退貨商品，可申請報廢損失
Oct 4th 2014, 06:50

《產業》餿油退貨商品，可申請報廢損失
2014/10/04 14:50時報資訊

【時報-台北電】餿水油風暴持續延燒，中鏢廠商連環爆。財政部表示，全台受餿水油波及的食品非常廣泛，舉凡名產、伴手禮、罐頭、麵包等產品，消費者均可拿實品、發票到賣方要求退貨，營利事業可以據實申請認列報廢損失。

南區國稅局表示，受影響的營利事業受理下游廠商或消費者退貨之商品，可參照營所稅查核準則第101條之1規定辦理，核實認定報廢損失，所需條件如下：一、提供會計師查核簽證報告或年度所得稅查核簽證報告；二、事實發生後30日內檢具清單報經該管稽徵機關派員勘查監毀並取具證明文件；三、事業主管機關監毀並取具證明文件。(新聞來源：工商時報─記者林淑慧／台北報導)

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