[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-tax-law-034":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-034","book-106-1-tax-law-034",106,1,34,"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？",{"A":17,"B":18,"C":19,"D":20},"醫院銷售復健器材","政府機關","地主銷售因合建而分得之房屋","碾米工廠","B",null,"本題考點：《加值型及非加值型營業稅法》第 29 條免辦稅籍登記的範圍，它是以援引免稅款次的方式寫成的。\n【正解理由】《加值型及非加值型營業稅法》第 29 條規定「專營第八條第一項第二款至第五款、第八款、第十二款至第十五款、第十七款至第二十款、第三十一款之免稅貨物或勞務者及各級政府機關，得免辦稅籍登記」，政府機關逐字列於該條之末，故選 B。\n【逐項排除】\n(A) 醫院依《加值型及非加值型營業稅法》第 8 條第一項第三款免稅者以醫療勞務、藥品、病房之住宿及膳食為限，銷售復健器材屬應稅，該醫院並非專營免稅貨物或勞務，不合同法第 29 條的免辦要件。\n(B) 各級政府機關為《加值型及非加值型營業稅法》第 29 條明文列舉得免辦稅籍登記者，為正確選項。\n(C) 《加值型及非加值型營業稅法》第 8 條第一項第一款免稅者為出售之土地，地主合建分得的是房屋，銷售房屋為應稅，且第一款不在同法第 29 條所援引的款次之內。\n(D) 碾米適用《加值型及非加值型營業稅法》第 8 條第一項第二十一款的稻米、麵粉之銷售及碾米加工，而同法第 29 條援引的款次未及於第二十一款。\n【記憶點】免稅與免辦登記是兩張表，要逐款去比對有沒有被援引進來。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-tax-law-037","下列何項按所漏稅額處五倍以下罰鍰，但處罰金額不得超過新臺幣一百萬元？",37,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-034",114,"下列有關 114 年 5 月結算申報 113 年度綜合所得稅之說明，下列何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-034",113,"加值型營業人申報之當期營業稅額若為溢付稅額，原則上留抵次期之應納稅額，但若為下列何種情形者，可由主管稽徵機關查明後退還之？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-034",112,"荷蘭公司與我國甲公司簽有顧問合約，不定期選派工程師到我國協助離岸風電相關業務，有關我國營業稅之徵免規定為何？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-034",111,"跨境電商銷售電子勞務予境內自然人，有關課徵營業稅之相關規定何者是錯誤的？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-034",110,"張翠山一家人 110 年有股利所得如下：張翠山 40 萬元、其妻殷素素 50 萬元、其子張無忌（19 歲）20 萬元，其 110 年股利所得可抵減稅額為多少元？",false,1786689130842]