[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-tax-law-002":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-107-1-稅務相關法規概要-002","book-107-1-tax-law-002",107,1,2,"依營業稅法相關規定，依特種稅額計算之行業中，下列何者得申請按加值型營業稅計算應納稅額？",{"A":17,"B":18,"C":19,"D":20},"保險業出租不動產收入","銀行業之利息收入","特種飲食業","典當業","A",null,"本題考點：特種稅額計算之行業中，何者得申請改按一般稅額計算營業稅額。\n【正解理由】依《加值型及非加值型營業稅法》第 24 條第一項，銀行業、保險業、信託投資業，經營本法營業人開立銷售憑證時限表特別規定欄所列非專屬本業之銷售額部分，得申請依照第四章第一節規定計算營業稅額，並依同法第 35 條規定申報繳納；同法第 24 條第二項並定明經核准後三年內不得申請變更。保險業出租不動產所收之租金，並非其保險本業之銷售額，正落在非專屬本業的範圍，故選 A。\n【逐項排除】\n(A) 保險業出租不動產收入屬《加值型及非加值型營業稅法》第 24 條第一項所稱非專屬本業之銷售額，符合得申請改按第四章第一節計算之要件。\n(B) 銀行業之利息收入為銀行本業之銷售額，依同法第 11 條第一項第二款稅率為百分之五，並依同法第 21 條按該稅率計算，不在第 24 條第一項所定得申請之範圍。\n(C) 特種飲食業依同法第 22 條就其銷售額按第 12 條規定之稅率計算，主管稽徵機關並得依查定之銷售額計算，同法第 24 條第一項未將其列為申請主體。\n(D) 典當業依同法第 21 條按第 11 條規定之稅率計算，並得依查定之銷售額計算，亦不在同法第 24 條第一項所列銀行業、保險業、信託投資業之中。\n【記憶點】非專屬本業才准改按一般稅額，一經核准三年不得變更。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"session":13},"book-107-1-tax-law-001","依加值型及非加值型營業稅法（以下簡稱營業稅法）相關規定，下列何者得免用或免開統一發票？ ①公用事業 ②理髮業 ③計程車業 ④幼稚園提供之教育勞務",{"webId":30,"stem":31,"number":32,"year":12,"session":13},"book-107-1-tax-law-003","依營業稅法相關規定，下列何者並非得扣抵稅額之進項憑證應記載之事項？",3,{"webId":34,"stem":35,"number":36,"year":37,"session":13},"book-106-1-tax-law-050","依現行遺產及贈與稅法規定，下列何項應計入遺產課稅？",50,106,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-tax-law-004","依營業稅法相關規定，下列進項稅額中，何者可扣抵銷項稅額？",4,{"webId":43,"stem":44,"number":45,"year":37,"session":13},"book-106-1-tax-law-049","依現行遺產及贈與稅法之規定，下列那些行為須課徵贈與稅？",49,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-tax-law-005","依營業稅法相關規定，下列營業人，何者得申請以每 1 個月為一期，於次月 15 日前向主管稽徵機關申報銷售額、應納或溢付營業稅額？",5,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-002",114,"根據稅捐稽徵法規定，下列擔保品價值之計算何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-002",113,"若因適用法令、認定事實、計算或其他原因之錯誤，且非歸責於政府機關，所致之溢繳稅款，納稅義務人得自繳納之日起幾年內提出具體證明，申請退還？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-002",112,"某國稅局查得我國居住之個人甲及乙分別欠繳稅款 80 萬元、200 萬元，我國公司 A、B 分別欠繳稅款 220 萬元、300 萬元，均屬確定案件，因納稅義務人均未提供擔保且國稅局已採取稅捐保全措施，依稅捐稽徵法第 24 條規定，何者得由財政部函請內政部移民署限制其出境？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-002",111,"有關稅捐稽徵法新增之核課期間不完成事由，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-002",110,"個人購買短期票券，其到期兌償金超過首次發售價格部分，應如何計徵綜合所得稅？",false,1786689129810]