[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-tax-law-036":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-036","book-106-1-tax-law-036",106,1,36,"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？",{"A":17,"B":18,"C":19,"D":20},"1處","7處","8處","36 處","D",null,"本題考點：《加值型及非加值型營業稅法》第 28 條的稅籍登記單位，總機構與其他固定營業場所各自都要登記。\n【正解理由】《加值型及非加值型營業稅法》第 28 條規定「營業人之總機構及其他固定營業場所，應於開始營業前，分別向主管稽徵機關申請稅籍登記」，登記以每一個固定營業場所為單位：新北市、桃園市、臺中市、臺南市、高雄市、宜蘭縣及花蓮縣共 7 處縣市各設 5 處，合計 35 處，加上設於臺北市的總機構 1 處，共 36 處，故選 D。\n【逐項排除】\n(A) 1 處係誤認由總機構一家辦理即可，與《加值型及非加值型營業稅法》第 28 條「分別」申請的文字不合。\n(B) 7 處係把每一個縣市當成一個登記單位，漏計同一縣市內的 5 處固定營業處所各自都要登記。\n(C) 8 處係以 7 個縣市加上總機構計算，同樣漏計各縣市內的多處營業處所。\n(D) 固定營業場所 35 處加總機構 1 處合計 36 處，與《加值型及非加值型營業稅法》第 28 條相符，為正確選項。\n【記憶點】稅籍登記算「處」不算「縣市」，總機構自己也占一處。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-tax-law-038","依現行加值型及非加值型營業稅法之規定，下列敘述何者正確？",38,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-tax-law-041","甲公司為依一般稅額計算且未銷售免稅貨物或勞務之營業人。105 年 5 月、6 月的營業稅資料如下：①外銷$2,000,000、內銷$8,000,000 ②進貨金額$7,500,000，稅額$375,000 ③酬勞員工貨物$300,000，稅額 $15,000 ④辦理員工伙食購買主、副食品等費用$60,000，稅額$3,000 ⑤上期留抵稅額$20,000。請問應納或溢付稅額為何？",41,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-036",114,"下列營業稅稅率何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-036",113,"根據加值型及非加值型營業稅法，下列何者免予繳納營業稅？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-036",112,"經營農、林、漁、牧業之公司下列銷售貨物情形，何者應課徵營業稅？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-036",111,"依現行稅法規定，下列應納遺產稅額，何者得申請分期繳納？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-036",110,"依所得稅法相關規定，營利事業之支出，下列何者不得列為費用或損失？①遭受不可抗力之災害損失未受有保險賠償部分 ②資本之利息 ③營利事業所得稅 ④營業上設備之修理支出 5 萬元，其所增加之價值非二年內耗竭",false,1786689130858]