[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-039":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":71},"稅務相關法規概要","tax-law","稅務相關法規 · Tax Law","稅務法規","恆 50 題(每題 2 分),十年未變",{"id":10,"webId":11,"year":12,"session":13,"subject":4,"number":14,"stem":15,"options":16,"answer":21,"answerNote":22,"lawYear":12,"explanation":23,"freq":13,"indexable":24},"book-105-1-稅務相關法規概要-039","book-105-1-tax-law-039",105,1,39,"依加值型及非加值型營業稅法規定，下列那一項營業人其營業稅稅率非為百分之一？",{"A":17,"B":18,"C":19,"D":20},"小規模營業人","農產品批發市場之承銷人及銷售農產品之小規模營業人","依法取得從事按摩資格之視覺功能障礙者經營，且全部由視覺功能障礙者提供按摩勞務之按摩業","其他經財政部規定免予申報銷售額之營業人","B",null,"本題考點：《加值型及非加值型營業稅法》第 13 條第一項百分之一與第二項百分之零點一兩種稅率的分野。\n【正解理由】依《加值型及非加值型營業稅法》第 13 條第二項，「農產品批發市場之承銷人及銷售農產品之小規模營業人，其營業稅稅率為百分之零點一」，與同法第 13 條第一項所定百分之一的三類營業人分屬不同項次，稅率並不相同，故選 B。\n【逐項排除】\n(A) 小規模營業人之稅率為百分之一，明定於《加值型及非加值型營業稅法》第 13 條第一項。\n(B) 農產品批發市場之承銷人及銷售農產品之小規模營業人適用《加值型及非加值型營業稅法》第 13 條第二項的百分之零點一，並非百分之一，為應選項。\n(C) 依法取得從事按摩資格之視覺功能障礙者經營，且全部由視覺功能障礙者提供按摩勞務之按摩業，列於《加值型及非加值型營業稅法》第 13 條第一項，稅率百分之一。\n(D) 其他經財政部規定免予申報銷售額之營業人，同列於《加值型及非加值型營業稅法》第 13 條第一項，稅率百分之一。\n【記憶點】《加值型及非加值型營業稅法》第 13 條第一項百分之一、第二項百分之零點一，農產品那一群小數點再往左挪一位。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-tax-law-038","依加值型及非加值型營業稅法規定，下列何者非屬外銷適用零稅率之範圍？",38,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-tax-law-040","依加值型及非加值型營業稅法規定，下列那一項營業人申報之溢付稅額，不能由主管稽徵機關查明後退還之？",40,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-tax-law-037","依加值型及非加值型營業稅法規定，下列何者非屬在中華民國境內銷售勞務？",37,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-tax-law-041","某自助餐店被稽徵機關查定每月銷售額為 10 萬元，試問該自助餐店應如何申報繳納營業稅？",41,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-tax-law-036","若臺北市文山公司將原料以 5,250,000 元銷售給新竹科學工業園區之風城公司供加工外銷，銷項稅額是多少？",36,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-042","依加值型及非加值型營業稅法規定，下列有關營業人漏開統一發票或於統一發票上短開銷售額之處罰方式何者錯誤？",42,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-039",114,"依現行營業稅法，下列何者不視為銷售貨物或勞務？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-039",113,"試問下列何種稅籍登記之事項變更，向主管稽徵機關申請變更登記前，無須先繳清稅款或提供擔保？ ①增加資本額 ②減少資本額 ③營業種類變更 ④營業人名稱變更 ⑤負責人變更",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-039",112,"某有陪侍之酒吧本期銷售額 800 萬元，添購新音響設備 200 萬元，進項稅額 10 萬元，請問本期應繳營業稅多少元？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-039",111,"外國技藝表演業，將在我國境內演出 7 日，並於演出後於境內觀光旅遊 1 個月後出境，其表演收入應於何時報繳營業稅？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-039",110,"納稅義務人，有下列何種情形，除追繳稅款外，按所漏稅額處五倍以下罰鍰，並得停止其營業？①虛報進項稅額 ②經核定應使用統一發票而不使用 ③未依規定申請稅籍登記而營業 ④於帳簿為虛偽不實之記載",false,1786689131351]