[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-tax-law-032":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-108-1-稅務相關法規概要-032","book-108-1-tax-law-032",108,1,32,"農產品批發市場之承銷人向農產品批發市場承購農產品，在同一市場或運往其他批發市場交易之銷售額，營業稅率是多少？",{"A":17,"B":18,"C":19,"D":20},"免稅","0.1%","1%","5%","B",null,"本題考點：農產品批發市場之承銷人所適用的營業稅稅率，以及查定課徵制度下營業稅額如何算出。\n【正解理由】《加值型及非加值型營業稅法》第 13 條第二項明定，農產品批發市場之承銷人及銷售農產品之小規模營業人，其營業稅稅率為百分之零點一；同法第 23 條並規定，這類營業人除申請按第四章第一節規定計算營業稅額並申報繳納者外，就主管稽徵機關查定之銷售額按前開稅率計算營業稅額。承銷人向農產品批發市場承購農產品，在同一市場或運往其他批發市場交易之銷售額，即依此稅率課徵，故選 B。\n【逐項排除】\n(A) 免稅並非本題情形，此類銷售額仍在課徵範圍之內，只是另定較單純的稅率。\n(B) 正確，百分之零點一即為農產品批發市場承銷人之營業稅稅率。\n(C) 百分之一是小規模營業人與依法取得從事按摩資格之視覺功能障礙者經營之按摩業所適用者，承銷人不適用。\n(D) 百分之五為一般稅額計算之營業人所適用的徵收率，與查定課徵之承銷人無涉。\n【演算步驟】應納營業稅額 ＝ 查定銷售額 × 稅率。設查定之當期銷售額為新臺幣 200,000 元，稅率為 0.1%，則 200,000 元 × 0.1% ＝ 新臺幣 200 元。\n【記憶點】承銷人賣農產品，稅率只有千分之一，而且走查定課徵。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-tax-law-031","依一般稅額規定計稅之營業人，進項稅額憑證未於當期申報者，其申報扣抵期間，最長以多久為限？",31,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-tax-law-033","若營業人購入物品當作中秋節交際應酬使用，並以進貨科目列帳，且該物品已支付進項稅額，營業人以該貨物餽贈客戶而無償移轉時，下列何者正確？",33,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-tax-law-030","依加值型及非加值型營業稅法，由主管稽徵機關查定銷售額及計算稅額之有娛樂節目之餐飲店營業人，其營業稅多久由主管稽徵機關填發繳款書通知繳納一次？",30,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-tax-law-034","租賃公司出租之自用汽車，因承租人遲延返還而加收之違約金，依現行加值型及非加值型營業稅法規定：",34,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-108-1-tax-law-029","非適用勞動基準法之營利事業，定有職工退休辦法但未設置獨立之職工退休基金，其年度已支付的薪資總額 2,000 萬元。按現行營利事業所得稅查核準則，該年度最多得提列以費用項目列支的職工退休金準備是多少？",29,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-035","查定計算營業稅額之小規模營業人，購買營業上使用之貨物，取得載有營業稅額之憑證，並依規定申報且其查定稅額達起徵點者，其進項稅額得扣減多少？",35,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-032",114,"下列有關營業稅申報繳納之規定，何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-032",113,"下列有關銷售貨物或勞務營業稅徵免之敘述，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-032",112,"依所得基本稅額條例規定，在計算營利事業基本所得額時，下列何者須計入？①依國際金融業務條例規定之免稅所得 ②免稅之土地交易所得 ③依所得稅法規定不計入所得額課稅之股利收入 ④依企業併購法規定之免稅所得 ⑤依所得稅法規定停徵所得稅之證券交易所得",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-032",111,"依現行稅法，小規模營業人的定義為下列何者？①無固定營業場所 ②規模狹小 ③交易零星 ④每月銷售額免用統一發票",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-032",110,"陳先生與陳太太夫妻綜合所得稅係採合併計稅合併申報，陳先生有作詞收入 25 萬元及演講收入 12 萬元，陳太太有作曲收入 10 萬元，依所得稅法相關規定，夫妻二人今年應課稅收入為多少萬元？",false,1786689129609]