[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-tax-law-033":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-033","book-106-1-tax-law-033",106,1,33,"下列何項貨物或勞務免徵營業稅？",{"A":17,"B":18,"C":19,"D":20},"公司出售停車位","醫院銷售美容化妝品","非以營利為目的之財團法人出租房屋之租金收入","出售金幣","D",null,"本題考點：《加值型及非加值型營業稅法》第 8 條第一項免徵營業稅的列舉款次，特別是純金製品、土地與醫療三條界線。\n【正解理由】《加值型及非加值型營業稅法》第 8 條第一項第三十款明定「金條、金塊、金片、金幣及純金之金飾或飾金」免徵營業稅，並以但書規定加工費不在此限；出售金幣正落在該款列舉之內，故選 D。\n【逐項排除】\n(A) 《加值型及非加值型營業稅法》第 8 條第一項第一款免稅的標的是出售之土地，停車位屬建物而非土地，不在該款範圍。\n(B) 《加值型及非加值型營業稅法》第 8 條第一項第三款的免稅範圍限於醫院、診所、療養院提供之醫療勞務、藥品、病房之住宿及膳食，銷售美容化妝品不屬該款列舉的標的。\n(C) 依《加值型及非加值型營業稅法》第 6 條第二款，非以營利為目的之事業、機關、團體、組織有銷售貨物或勞務者即為營業人，出租房屋收取租金屬提供貨物與他人使用、收益以取得代價，同法第 8 條第一項並未將其列入免稅。\n(D) 金幣為《加值型及非加值型營業稅法》第 8 條第一項第三十款所列標的，免徵營業稅，為正確選項。\n【記憶點】純金本身免稅、加工費照課；土地免稅、房屋照課。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-tax-law-036","某營業人之總機構設於臺北市，另在新北市、桃園市、臺中市、臺南市、高雄市、宜蘭縣及花蓮縣各設有 5 處固定營業處所，請問應辦理稅籍登記之處所為若干？",36,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-033",114,"下列有關進項稅額之規定，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-033",113,"國內個人消費者透過網路向在我國境內無固定營業場所之線上訂房平台業者(境外電商)購買之訂房勞務，有關該項勞務收入之營業稅規定，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-033",112,"我國居住者個人甲及乙於 110 年合夥成立 A 商號，由甲負責經營，因每月銷售額未達使用統一發票標準而經核定為小規模營業人並採查定課徵營業稅，111 年均達營業稅起徵點，下列有關 A 商號及合夥人相關課稅情形，何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-033",111,"營業人發行「憑券兌付一定數量之貨物」的商品禮券，應於何時開立統一發票？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-033",110,"綜合所得稅之各類所得計算，下列何者無必要成本及費用之減除？①自力耕作、漁、牧、林、礦之所得 ②競技、競賽及機會中奬之奬金 ③薪資所得 ④退職所得 ⑤股利所得",false,1786689130835]