[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-tax-law-039":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-039","book-109-1-tax-law-039",109,1,39,"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？",{"A":17,"B":18,"C":19,"D":20},"留抵稅額 213,500 元","申請退稅 214,500 元","留抵稅額 212,500 元","申請退稅 216,000 元","B",null,"本題考點：一般稅額計算的應納或溢付營業稅額，含定價還原與不得扣抵進項之剔除。\n【正解理由】依《加值型及非加值型營業稅法》第 15 條第一項，以銷項稅額扣減進項稅額後之餘額為應納或溢付營業稅額；內銷定價依同法第 32 條第二項內含營業稅須先還原。捐贈孤兒院之筆電依同法第 19 條第一項第二款不得扣抵；溢付因外銷依同法第 7 條第一款零稅率而生，依同法第 39 條第一項第一款退還，故選 B。\n【逐項排除】\n(A) 錯誤。213,500 元誤扣抵筆電 1,500 元、漏計進口 2,500 元。\n(B) 正確，數額見演算步驟。\n(C) 錯誤。212,500 元漏計油料 2,000 元，且誤認為留抵。\n(D) 錯誤。216,000 元把筆電 1,500 元一併扣抵。\n【演算步驟】\n銷項＝新臺幣 8,400,000 元 ÷ 1.05 × 5%＝新臺幣 400,000 元（外銷零稅率）\n可扣抵進項＝新臺幣 12,600,000 元 ÷ 1.05 × 5% + 210,000 元 ÷ 1.05 × 5% + 40,000 元 × 5% + 50,000 元 × 5%＝新臺幣 614,500 元\n捐贈筆電之新臺幣 1,500 元不得扣抵\n溢付＝新臺幣 400,000 元 − 新臺幣 614,500 元＝新臺幣 214,500 元，申請退稅\n【記憶點】定價先還原，非政府捐贈進項剔掉，零稅率溢付退稅。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-tax-law-042","各行業關於營業稅額計算方式及稅率規定，依加值型及非加值型營業稅法，下列敘述何者錯誤？",42,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-039",114,"依現行營業稅法，下列何者不視為銷售貨物或勞務？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-039",113,"試問下列何種稅籍登記之事項變更，向主管稽徵機關申請變更登記前，無須先繳清稅款或提供擔保？ ①增加資本額 ②減少資本額 ③營業種類變更 ④營業人名稱變更 ⑤負責人變更",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-039",112,"某有陪侍之酒吧本期銷售額 800 萬元，添購新音響設備 200 萬元，進項稅額 10 萬元，請問本期應繳營業稅多少元？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-039",111,"外國技藝表演業，將在我國境內演出 7 日，並於演出後於境內觀光旅遊 1 個月後出境，其表演收入應於何時報繳營業稅？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-039",110,"納稅義務人，有下列何種情形，除追繳稅款外，按所漏稅額處五倍以下罰鍰，並得停止其營業？①虛報進項稅額 ②經核定應使用統一發票而不使用 ③未依規定申請稅籍登記而營業 ④於帳簿為虛偽不實之記載",false,1786689129193]