[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-tax-law-038":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-038","book-109-1-tax-law-038",109,1,38,"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",{"A":17,"B":18,"C":19,"D":20},"②⑤","①②","③④","①⑤","A",null,"本題考點：《加值型及非加值型營業稅法》第 39 條劃出的三款得退還溢付稅額，其餘一律留抵應納營業稅。\n【正解理由】《加值型及非加值型營業稅法》第 39 條第一項限定應由主管稽徵機關查明後退還者僅三款：因銷售適用零稅率貨物或勞務而溢付、因取得固定資產而溢付、因合併轉讓解散或廢止申請註銷登記而溢付；同條第二項並規定「前項以外之溢付稅額，應由營業人留抵應納營業稅」。②因銷售免稅貨物而溢付與⑤因境內銷售房屋而溢付都不在該三款之內，應予留抵，故選 A。\n【逐項排除】\n(A) 正確。②另受《加值型及非加值型營業稅法》第 19 條第二項專營免稅貨物或勞務者進項稅額不得申請退還的拘束，⑤則因不在退還列舉之內而留抵。\n(B) 錯誤。①因合併或解散申請註銷登記之溢付稅額，正是《加值型及非加值型營業稅法》第 39 條第一項第三款明定得退還者。\n(C) 錯誤。③屬《加值型及非加值型營業稅法》第 39 條第一項第二款之固定資產；④銷售與保稅區營業人供營運之貨物或勞務屬同法第 7 條第四款零稅率，其溢付稅額依同法第 39 條第一項第一款得退還。\n(D) 錯誤。⑤固應留抵，但①依《加值型及非加值型營業稅法》第 39 條第一項第三款得申請退還，兩者無法併列。\n【記憶點】退稅三張門票：零稅率、固定資產、註銷登記，其餘一律留抵。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-tax-law-036","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？",36,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-tax-law-040","境外電商營業人銷售電子勞務予境內自然人之年銷售額逾新臺幣多少元，應自行或委託報稅之代理人向稽徵機關辦理稅籍登記？",40,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-tax-law-041","採直接扣抵法之兼營營業人進口水果 100 萬元，在國內銷售水果 80 萬元，依加值型及非加值型營業稅法有關營業稅之計算及徵收，下列何者正確？",41,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-038",114,"大華於 A 網站向我國甲公司購買保健食品一組，該營業稅之納稅義務人為下列何者？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-038",113,"根據加值型及非加值型營業稅法與其施行細則，有關營業稅免稅與零稅率的敘述，下列敘述何者正確？①零稅率表示銷售貨物或勞務所適用的營業稅率為零，由於銷項稅額為零，如有溢付稅額，得在退稅限額內由主管稽徵機關查明後退還 ②免稅，在銷售階段免徵營業稅，但進項稅額不能扣抵或退還 ③免稅等同於零稅率 ④保稅區營業人向課稅區營業人購買機器設備，適用零稅率",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-038",112,"依加值型及非加值型營業稅法規定，保險業經營專屬本業、非專屬本業及再保費等收入之營業稅稅率，分別為何？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-038",111,"依加值型及非加值型營業稅法，下列何者不適用「視為銷售」之規定？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-038",110,"營利事業之帳簿憑證因公司會計人員帶回家以致滅失者，稽徵機關如何計算其所得額？",false,1786689129189]