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udn股市快訊
udn股市快訊：提供台股與財經產業界的即時消息，幫助投資人掌握股市財經最新動態。
網路咖啡店提供電腦設備並收費要課娛樂稅
May 19th 2013, 08:40

財政部規定，網路咖啡店經營具有娛樂性的網路遊戲，應按自動報繳或查定方式計徵娛樂稅。

但若僅利用電腦資料庫或網路功能，提供消費者擷取索引、目錄及各類文字、影像、聲音等資料非具娛樂性質者，不屬娛樂稅課徵範圍。

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