[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-tax-law-040":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-040","book-108-1-tax-law-040",108,1,40,"下列貨物或勞務何者非屬免徵營業稅之範圍？",{"A":17,"B":18,"C":19,"D":20},"郵政、電信機關依法經營之業務","飼料","麵粉","金融債券交易時收取之手續費","D",null,"本題考點：《加值型及非加值型營業稅法》第 8 條第一項所列免徵營業稅項目的辨識，特別是金融相關銷售額的但書。\n【正解理由】《加值型及非加值型營業稅法》第 8 條第一項第三十二款規定，經營衍生性金融商品、公司債、金融債券、新臺幣拆款及外幣拆款之銷售額免徵營業稅，但佣金及手續費不包括在內。金融債券交易時收取之手續費既經該款但書排除，即非屬免徵營業稅之範圍，故選 D。\n【逐項排除】\n(A) 郵政、電信機關依法經營之業務及政府核定之代辦業務，列於《加值型及非加值型營業稅法》第 8 條第一項第十五款，屬免徵營業稅。\n(B) 飼料及未經加工之生鮮農、林、漁、牧產物、副產物，列於《加值型及非加值型營業稅法》第 8 條第一項第十九款，屬免徵營業稅。\n(C) 稻米、麵粉之銷售及碾米加工，列於《加值型及非加值型營業稅法》第 8 條第一項第二十一款，屬免徵營業稅。\n(D) 正確，金融債券之銷售額雖在免稅之列，但其佣金及手續費經但書排除，並非免徵營業稅之範圍。\n【記憶點】免稅清單看《加值型及非加值型營業稅法》第 8 條第一項，遇到佣金、手續費、加工費先想但書。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-tax-law-041","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，銷售電子勞務予境內自然人者，下列何者為營業稅之納稅義務人？",41,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-tax-law-042","為防止逃漏、控制稅源及促進統一發票之推行，財政部得訂定統一發票給獎辦法；其經費由全年營業稅收入總額中提出百分之多少以資支應？",42,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-108-1-tax-law-037","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？",37,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-043","下列何者適用之營業稅法定稅率最低？",43,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-040",114,"依現行營業稅法，下列何者免徵營業稅？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-040",113,"根據加值型及非加值型營業稅法，關於營業稅的課稅與減免範圍，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-040",112,"依加值型及非加值型營業稅法相關規定，有關銷售額之敘述，下列何者正確？①互易貨物應以換入或換出時價從高認定 ②銷售額應包括銷售時收取之營業稅 ③銷售額應包括應稅貨物之貨物稅 ④受託代購貨物者，其銷售額應以時價為準",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-040",111,"依查定計算營業稅額之特種飲食業，由主管稽徵機關隔多久填發繳款書通知繳納一次？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-040",110,"下列何者非我國加值型及非加值型營業稅之課稅範圍？",false,1786689129690]