[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-tax-law-032":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-032","book-106-1-tax-law-032",106,1,32,"下列何者非屬加值型及非加值型營業稅法之營業人？",{"A":17,"B":18,"C":19,"D":20},"全部由政府出資之公營銀行","外國公司在中華民國境內之分公司","醫師開設之診所","農產品批發市場之承銷人","C",null,"本題考點：《加值型及非加值型營業稅法》第 6 條的營業人定義，以及同法第 3 條第二項但書把執行業務者的專業性勞務排除在銷售勞務之外。\n【正解理由】《加值型及非加值型營業稅法》第 3 條第二項規定「提供勞務予他人，或提供貨物與他人使用、收益，以取得代價者，為銷售勞務。但執行業務者提供其專業性勞務及個人受僱提供勞務，不包括在內」，醫師開設之診所所提供者正是執行業務者的專業性勞務，不構成銷售勞務，自不落入營業人的範圍，故選 C。\n【逐項排除】\n(A) 《加值型及非加值型營業稅法》第 6 條第一款所稱營業人包括以營利為目的之公營、私營或公私合營之事業，全部由政府出資之公營銀行仍屬公營事業，是營業人。\n(B) 依《加值型及非加值型營業稅法》第 6 條第三款，外國之事業、機關、團體、組織在中華民國境內之固定營業場所為營業人，外國公司在境內設立之分公司即屬之。\n(C) 醫師執行業務提供專業性勞務，不成立銷售勞務，非屬營業人，為本題所要選出者。\n(D) 《加值型及非加值型營業稅法》第 13 條第二項就農產品批發市場之承銷人定其營業稅稅率為百分之零點一，同法第 23 條並將其列為查定計算營業稅額之營業人，可見承銷人是營業人。\n【記憶點】診所收的是醫師的執行業務報酬，不是營業人的銷售額。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-tax-law-031","下列何者非屬營業稅之納稅義務人？",31,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-tax-law-035","主管稽徵機關在下列何種情形下，得依查得資料核定營業人銷售額及應納稅額？",35,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-032",114,"下列有關營業稅申報繳納之規定，何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-032",113,"下列有關銷售貨物或勞務營業稅徵免之敘述，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-032",112,"依所得基本稅額條例規定，在計算營利事業基本所得額時，下列何者須計入？①依國際金融業務條例規定之免稅所得 ②免稅之土地交易所得 ③依所得稅法規定不計入所得額課稅之股利收入 ④依企業併購法規定之免稅所得 ⑤依所得稅法規定停徵所得稅之證券交易所得",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-032",111,"依現行稅法，小規模營業人的定義為下列何者？①無固定營業場所 ②規模狹小 ③交易零星 ④每月銷售額免用統一發票",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-032",110,"陳先生與陳太太夫妻綜合所得稅係採合併計稅合併申報，陳先生有作詞收入 25 萬元及演講收入 12 萬元，陳太太有作曲收入 10 萬元，依所得稅法相關規定，夫妻二人今年應課稅收入為多少萬元？",false,1786689130827]