[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-tax-law-036":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-109-1-稅務相關法規概要-036","book-109-1-tax-law-036",109,1,36,"依加值型及非加值型營業稅法規定，有關營業稅免稅規定之敘述，下列何者正確？",{"A":17,"B":18,"C":19,"D":20},"適用免稅貨物或勞務之營業人，得向財政部申請放棄適用免稅，5 年內不得變更","金條、金塊、金片、金幣於進口及境內銷售均免徵營業稅","營業人出售之土地及房屋均免徵營業稅","肥料及飼料進口及境內銷售均免徵營業稅","B",null,"本題考點：加值型及非加值型營業稅法的免稅貨物列舉，以及境內銷售免稅與進口免稅是否同步。\n【正解理由】《加值型及非加值型營業稅法》第 8 條第一項第三十款把「金條、金塊、金片、金幣及純金之金飾或飾金」列為免徵營業稅之貨物，但加工費不在此限；進口端則由同法第 9 條第一款明定第七條第六款、第八條第一項第二十七款之肥料及第三十款之貨物進口免徵營業稅。金條、金塊、金片、金幣因而在進口與境內銷售兩個環節都免徵，故選 B。\n【逐項排除】\n(A) 錯誤。《加值型及非加值型營業稅法》第 8 條第二項為「銷售前項免稅貨物或勞務之營業人，得申請財政部核准放棄適用免稅規定，依第四章第一節規定計算營業稅額。但核准後三年內不得變更」，期間是三年而非 5 年。\n(B) 正確，理由如上。\n(C) 錯誤。《加值型及非加值型營業稅法》第 8 條第一項第一款所免徵者為「出售之土地」，房屋並未列入該項任何一款，營業人出售房屋仍應課徵營業稅。\n(D) 錯誤。肥料依《加值型及非加值型營業稅法》第 8 條第一項第二十七款境內銷售免稅，進口亦經同法第 9 條第一款列名免稅；飼料則僅有同法第 8 條第一項第十九款的境內銷售免稅，未被同法第 9 條第一款列入進口免稅之列。\n【記憶點】進口免稅只認《加值型及非加值型營業稅法》第 9 條那三款，境內銷售免稅不會自動延伸到進口。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-tax-law-035","營利事業費用認列以已實現為原則，依營利事業所得稅查核準則第 63 條，下列何者未實現之費用及損失，稽徵機關得予認定？",35,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-tax-law-037","依加值型及非加值型營業稅法規定，下列敘述何者正確？",37,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-tax-law-034","依營利事業所得稅查核準則規定，109 年度營利事業薪資支出（費用）之認列，下列敘述何者錯誤？",34,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-tax-law-038","依加值型及非加值型營業稅法規定，營業人下列何種溢付稅款不得申請退還，應留抵應納營業稅？ ①因合併或解散申請註銷登記者，其溢付之營業稅 ②因銷售適用免稅貨物而溢付之營業稅 ③因取得固定資產而溢付之營業稅 ④銷售與保稅區營業人供營運之貨物或勞務而溢付之營業稅 ⑤因境內銷售房屋而溢付之營業稅",38,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-109-1-tax-law-033","甲公司 109 年 8 月 1 日銷售一部成本 2,100,000 元之汽車予宋先生，其現銷價格為 2,400,000 元，分期付款價格為 2,800,000 元，分 36 個月付款，每月初付款 50,000 元，該公司 109 年度以毛利百分比法申報所得稅應認列毛利為若干元？",33,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-tax-law-039","甲公司 109 年 7、8 月的進銷交易如下：內銷銷貨定價 8,400,000 元，外銷銷貨 5,000,000 元，進貨，購置筆電捐贈財團法人設立之孤兒院 31,500 元（含稅） 12,600,000（含稅），租用大型汽車載運員工上下班支付之租金 210,000 元（含稅），支付汽車油單 40,000 元（未含稅），進口應稅貨物 50,000 元（未含稅）。試計算甲公司當期營業稅額為何？",39,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-036",114,"下列營業稅稅率何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-036",113,"根據加值型及非加值型營業稅法，下列何者免予繳納營業稅？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-036",112,"經營農、林、漁、牧業之公司下列銷售貨物情形，何者應課徵營業稅？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-036",111,"依現行稅法規定，下列應納遺產稅額，何者得申請分期繳納？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-036",110,"依所得稅法相關規定，營利事業之支出，下列何者不得列為費用或損失？①遭受不可抗力之災害損失未受有保險賠償部分 ②資本之利息 ③營利事業所得稅 ④營業上設備之修理支出 5 萬元，其所增加之價值非二年內耗竭",false,1786689129173]