[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-040":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-040","book-105-1-tax-law-040",105,1,40,"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？",{"A":17,"B":18,"C":19,"D":20},"營業人進貨時申報進項稅額大於銷項稅額之溢付稅額","因取得固定資產而溢付之營業稅","因銷售適用零稅率貨物或勞務而溢付之營業稅","因合併、轉讓、解散或廢止申請註銷登記者，其溢付之營業稅","A",null,"本題考點：《加值型及非加值型營業稅法》第 39 條溢付稅額應退還的三種法定情形，以及其餘一律留抵的原則。\n【正解理由】依《加值型及非加值型營業稅法》第 39 條第一項，應由主管稽徵機關查明後退還之溢付稅額，以因銷售適用零稅率貨物或勞務、因取得固定資產、因合併轉讓解散或廢止申請註銷登記三款為限；同法第 39 條第二項並規定「前項以外之溢付稅額，應由營業人留抵應納營業稅」，僅情形特殊者得報經財政部核准退還。單純進項大於銷項所生之溢付不在三款之列，故選 A。\n【逐項排除】\n(A) 進貨時進項稅額大於銷項稅額所生之溢付，落在《加值型及非加值型營業稅法》第 39 條第二項的留抵範圍，不得逕予退還，為應選項。\n(B) 因取得固定資產而溢付之營業稅，見《加值型及非加值型營業稅法》第 39 條第一項第二款，應查明後退還。\n(C) 因銷售適用零稅率貨物或勞務而溢付之營業稅，見《加值型及非加值型營業稅法》第 39 條第一項第一款，應查明後退還。\n(D) 因合併、轉讓、解散或廢止申請註銷登記者其溢付之營業稅，見《加值型及非加值型營業稅法》第 39 條第一項第三款，應查明後退還。\n【記憶點】退稅只認零稅率、固定資產、註銷登記三張門票，其餘一律留抵。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-tax-law-039","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？",39,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-043","依統一發票使用辦法規定，營業人每筆銷售額與銷項稅額合計未滿新臺幣多少元，除買受人要求外，得免逐筆開立發票？",43,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-040",114,"依現行營業稅法，下列何者免徵營業稅？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-040",113,"根據加值型及非加值型營業稅法，關於營業稅的課稅與減免範圍，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-040",112,"依加值型及非加值型營業稅法相關規定，有關銷售額之敘述，下列何者正確？①互易貨物應以換入或換出時價從高認定 ②銷售額應包括銷售時收取之營業稅 ③銷售額應包括應稅貨物之貨物稅 ④受託代購貨物者，其銷售額應以時價為準",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-040",111,"依查定計算營業稅額之特種飲食業，由主管稽徵機關隔多久填發繳款書通知繳納一次？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-040",110,"下列何者非我國加值型及非加值型營業稅之課稅範圍？",false,1786689131356]