[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-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-109-1-稅務相關法規概要-040","book-109-1-tax-law-040",109,1,40,"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？",{"A":17,"B":18,"C":19,"D":20},"24 萬元","48 萬元","96 萬元","120 萬元","B",null,"本題考點：境外電商營業人銷售電子勞務予境內自然人，年銷售額達到多少即負有稅籍登記義務。\n【正解理由】依《加值型及非加值型營業稅法》第 6 條第四款，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而銷售電子勞務予境內自然人者，即屬營業人；同法第 28 條之 1 第一項規定，該款所定營業人之年銷售額逾一定基準者，應自行或委託中華民國境內報稅之代理人，向主管稽徵機關申請稅籍登記，同條第三項則將該一定基準授權由財政部定之，財政部所定數額為新臺幣 480,000 元，故選 B。\n【逐項排除】\n(A) 24 萬元不是財政部所定之年銷售額基準，以此數額作為門檻與該登記規定不符。\n(B) 48 萬元即為該一定基準，年銷售額逾此數額即成立稅籍登記義務，本項正確。\n(C) 96 萬元並非本項基準，年銷售額只要逾 48 萬元登記義務即已發生，不待累積至 96 萬元。\n(D) 120 萬元同樣不是本項基準，門檻拉到此數額將使逾 48 萬元者脫離登記義務。\n【演算步驟】判斷式：年銷售額 － 一定基準 ＞ 0 元即應辦稅籍登記。一定基準 ＝ 新臺幣 480,000 元；設年銷售額為新臺幣 500,000 元，則新臺幣 500,000 元 － 新臺幣 480,000 元 ＝ 新臺幣 20,000 元 ＞ 0 元，登記義務成立。\n【記憶點】境外電商「逾 48 萬元就登記」，金額由財政部定。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-tax-law-043","依統一發票使用辦法規定，下列敘述何者正確？①營業人開立不實統一發票，主管稽徵機關應停止其購買統一發票 ②營業人以貨物與他人交換貨物者，應於換出時，開立統一發票 ③營業人滯欠營業稅未繳清，主管稽徵機關應停止其購買統一發票 ④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，應於兌換貨物時開立統一發票 ⑤保稅區營業人銷售予課稅區營業人未輸往課稅區而直接出口之貨物，免開立統一發票",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,1786689129209]