[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-tax-law-037":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-037","book-108-1-tax-law-037",108,1,37,"外國公司在中華民國境內無固定營業場所而有銷售勞務者，應由勞務買受人於給付報酬之次期開始多久內，就給付額依適用稅率計算營業稅額繳納之？",{"A":17,"B":18,"C":19,"D":20},"15 日","20 日","25 日","30 日","A",null,"本題考點：境內無固定營業場所之外國事業銷售勞務時，由勞務買受人繳納營業稅的期限與計算方式。\n【正解理由】《加值型及非加值型營業稅法》第 2 條第三款規定，外國之事業、機關、團體、組織，在中華民國境內無固定營業場所者，其所銷售勞務之買受人為營業稅之納稅義務人。同法第 36 條第一項並規定，應由勞務買受人於給付報酬之次期開始十五日內，就給付額依規定稅率計算營業稅額繳納之；但買受人為依第四章第一節規定計算稅額之營業人，其購進之勞務專供經營應稅貨物或勞務之用者，免予繳納，故選 A。\n【逐項排除】\n(A) 正確，繳納期限為給付報酬之次期開始十五日內。\n(B) 二十日並非本項所定之繳納期限。\n(C) 二十五日亦非本項所定之繳納期限。\n(D) 三十日是逾期未繳納而生處罰效果的判斷天數，不是本項的繳納期限。\n【演算步驟】應繳納營業稅額 ＝ 給付額 × 徵收率。設給付外國事業之報酬為新臺幣 1,000,000 元，徵收率 5%，則 1,000,000 元 × 5% ＝ 新臺幣 50,000 元，並應於給付報酬之次期開始 15 日內繳納。\n【記憶點】買外國勞務由買受人代繳，次期開始十五日內，專供應稅用途者免繳。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-tax-law-036","營業人漏開統一發票或於統一發票上短開銷售額，於法定申報期限前經查獲者，應就其所漏稅額繳納稅款，並應按該稅額處幾倍以下罰鍰？另營業人之前項情形，一年內經查獲達幾次者，停止其營業？",36,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-tax-law-038","下列何者得免用或免開統一發票？①報社銷售之廣告 ②政府機關標售廢棄之物資 ③醫院診所提供之醫療勞務 ④電視臺之廣告播映",38,{"webId":35,"stem":36,"number":37,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-tax-law-039","營業人發行商品禮券，禮券上已載明憑券兌付一定數量之貨物者，應於何時開立統一發票？",39,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-040","下列貨物或勞務何者非屬免徵營業稅之範圍？",40,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-037",114,"甲公司本期銷項稅額 10 萬元，零稅率銷售額 60 萬元，取得進項稅額如下：自用乘人小汽車 4 萬元、進貨 10 萬元、固定資產 5 萬元，該公司本期得退還稅額為若干元？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-037",113,"甲為兼營應稅及免稅銷售的營業人，113 年 9 月至 10 月購進貨物 1,200 萬元，支付進項稅額 60 萬元，進項稅額中有 10 萬元是購進自用乘人小汽車，另有 20 萬元是對政府的捐獻。同期銷售應稅貨物 2,400 萬元，銷項稅額 120 萬元，銷售免稅貨物 1,600 萬元，其中 1,000 萬元為土地價額，故進項稅額不得扣抵銷項稅額比例為 20%。試問甲營業人當期應納稅額為多少？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-037",112,"我國 A 海運公司 112 年相關交易情形如下：①銷售國際運輸用之船舶 ②進口國際運輸用之船舶 ③進口經營國際貿易之我國船舶專用之燃料 ④銷售供漁船使用之機器設備之用油。以上何種銷售情形免徵營業稅？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-037",111,"被繼承人為受死亡之宣告者，應自何日起算遺產稅的申報期間？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-037",110,"下列何者得免用統一發票？①營業人取得之賠償收入 ②娛樂業之門票收入 ③獨資事業 ④電視臺之廣告播映",false,1786689129671]