[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-tax-law-007":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-007","book-107-1-tax-law-007",107,1,7,"依營業稅法規定，下列有關非加值型營業稅稅率之規定，何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"銀行業本業收入為 5%","夜總會收入為 15%","保險業再保費收入為 0.1%","酒店收入為 25%","C",null,"本題考點：非加值型營業稅之法定稅率，特別是金融保險業與特種飲食業的級距。\n【正解理由】依《加值型及非加值型營業稅法》第 11 條第一項第二款，銀行業、保險業經營銀行、保險本業銷售額之稅率為百分之五，其中保險業之本業銷售額應扣除財產保險自留賠款，但保險業之再保費收入之稅率為百分之一。再保費收入的法定稅率既為百分之一，本題選項所稱百分之零點一與條文不符，屬敘述錯誤者，故選 C。\n【逐項排除】\n(A) 銀行業本業收入為百分之五，與《加值型及非加值型營業稅法》第 11 條第一項第二款前段相符，敘述正確。\n(B) 夜總會收入為百分之十五，與同法第 12 條第一款所定夜總會、有娛樂節目之餐飲店之稅率相符，敘述正確。\n(C) 保險業再保費收入依同法第 11 條第一項第二款但書為百分之一，並非百分之零點一，敘述錯誤。\n(D) 酒店類有陪侍服務之營業，依同法第 12 條第二款所定酒家及有陪侍服務之茶室、咖啡廳、酒吧等之稅率為百分之二十五，敘述正確。\n【記憶點】再保費百分之一，別和農產品小規模營業人的百分之零點一混為一談。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-tax-law-006","依相關稅法規定，總機構在我國境內之甲公司，民國（下同）107 年中出售公司名下於 105 年購入之土地一筆，該土地相關之租稅負擔何者正確？",6,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-tax-law-008","光華中古車行今年 5 月中，分別以 105,000 元向張先生，及以 126,000 元向李先生購入各一輛舊乘人小汽車，前者於同年 5 月以含稅 94,500 元出售，後者於 6 月以含稅 157,500 元出售，則 5、6 月可申報扣抵舊乘人小汽車進項稅額多少元？",8,{"webId":35,"stem":36,"number":37,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-tax-law-009","依現行營利事業所得稅查核準則（以下簡稱查核準則）規定，下列那些費用或損失之認列，應以實現者為限？",9,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-tax-law-010","依現行查核準則規定，下列各項費用認列標準之敘述，何者正確？",10,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-007",114,"有關納稅義務人死亡遺有財產者，其依法應繳納之稅捐，由下列何人優先負繳納義務？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-007",113,"民眾接獲臺北市稅捐稽徵處所寄發的各類稅捐繳納通知文書有記載、計算錯誤或重複時，得如何處理？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-007",112,"下列有關法院執行拍賣或交債權人承受之土地、房屋及貨物之稅捐稽徵規定，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-007",111,"有關稅捐稽徵法針對逃漏稅捐之刑事處罰，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-007",110,"依據統一發票使用辦法第 12 條之規定，營業人以貨物與他人交換貨物者，應於何時開立統一發票？",false,1786689129846]