[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-tax-law-031":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-106-1-稅務相關法規概要-031","book-106-1-tax-law-031",106,1,31,"下列何者非屬營業稅之納稅義務人？",{"A":17,"B":18,"C":19,"D":20},"進口貨物之持有人","營利事業委託代銷貨物之受託人","在中華民國境內無固定營業場所之外國公司，其所銷售勞務之買受人","我國營利事業在國外之分公司，銷售由我國出口之貨物","D",null,"本題考點：《加值型及非加值型營業稅法》第 2 條所列營業稅納稅義務人的四款範圍。\n【正解理由】依《加值型及非加值型營業稅法》第 2 條，營業稅之納稅義務人為：銷售貨物或勞務之營業人；進口貨物之收貨人或持有人；外國之事業、機關、團體、組織在中華民國境內無固定營業場所者，其所銷售勞務之買受人，但外國國際運輸事業在中華民國境內無固定營業場所而有代理人者，為其代理人；以及同法第 8 條第一項第二十七款、第二十八款規定之農業用油、漁業用油有轉讓或移作他用而不符免稅規定者。我國營利事業設在國外之分公司，其銷售行為在國外，不落入上開四款，故選 D。\n【逐項排除】\n(A) 進口貨物之持有人為《加值型及非加值型營業稅法》第 2 條第二款明列之納稅義務人。\n(B) 委託代銷貨物之受託人，依《加值型及非加值型營業稅法》第 3 條第三項第五款，銷售代銷貨物者視為銷售貨物，即同法第 2 條第一款所稱銷售貨物之營業人。\n(C) 在中華民國境內無固定營業場所之外國公司，其所銷售勞務之買受人，為《加值型及非加值型營業稅法》第 2 條第三款明列之納稅義務人。\n(D) 該國外分公司不屬《加值型及非加值型營業稅法》第 2 條所列之營業人、收貨人、持有人、買受人或轉讓人，不因貨物係由我國出口而成為我國營業稅之納稅義務人。\n【記憶點】納稅義務人只有四款：營業人、進口貨物收貨人或持有人、境外勞務買受人、農漁用油轉讓人。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-tax-law-030","下列何項非屬加值型及非加值型營業稅之課稅範圍？",30,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-tax-law-032","下列何者非屬加值型及非加值型營業稅法之營業人？",32,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-106-1-tax-law-029","營利事業依現行加值型及非加值型營業稅法規定，視為銷售貨物之銷售額，下列何項處理正確？",29,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-tax-law-033","下列何項貨物或勞務免徵營業稅？",33,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-106-1-tax-law-028","依現行營利事業所得稅查核準則之規定，下列何項投資損失不予認定？",28,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-tax-law-034","依現行加值型及非加值型營業稅法第 29 條規定，下列何者得免辦稅籍登記？",34,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-031",114,"甲公司每月支付租金 40,000 元向乙租賃公司租用自用乘人小客車 1 輛，租賃期間為 3 年，租期屆滿後無條件移轉給甲公司所有，請問每期申報營業稅時，小客車租賃費用可扣抵之進項稅額為若干元？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-031",113,"根據加值型及非加值型營業稅法之規定，下列何種情形非屬營業稅課徵範圍？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-031",112,"我國居住者個人甲 112 年所得資料如下：①申報 112 年度綜合所得淨額 450 萬元，一般所得稅額 95.8 萬元 ②直接持有符合受控外國企業制度之中華民國境外關係企業股份 10%，該關係企業當年度盈餘換算新臺幣為 800 萬元 ③交易在證券交易所上市之股票，利得 50 萬元 ④對政府捐贈 800 萬元（實物及現金各 400 萬元）全數申報列舉扣除額 ⑤取得美國有價證券利息 10 萬元。依所得基本稅額條例相關規定，112 年度基本所得額及基本稅額金額各為何？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-031",111,"依現行稅法，有陪侍服務酒吧的特種飲食業，營業稅稅率是多少？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-031",110,"丙公司 110 年期初備抵呆帳餘額為 4 萬元，期末有應收帳款 300 萬元及應收票據 200 萬元，則丙公司申報 110 年營利事業所得稅時，可申報呆帳多少元？",false,1786689130819]