[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-tax-law-042":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-042","book-109-1-tax-law-042",109,1,42,"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？",{"A":17,"B":18,"C":19,"D":20},"銀行業按特種稅額計算，經營專屬本業之銷售額，其稅率為 5%","百貨業按一般稅額計算，其稅率為 5%","有陪侍服務之咖啡廳，按特種稅額計算，其稅率為 15%","便利超商，按一般稅額計算，其稅率為 5%","C",null,"本題考點：各業別的營業稅稅額計算方式（一般稅額或特種稅額）與其法定稅率。\n【正解理由】依《加值型及非加值型營業稅法》第 12 條第二款，酒家及有陪侍服務之茶室、咖啡廳、酒吧等之營業稅稅率為百分之二十五；同法第 22 條規定特種飲食業就其銷售額按第 12 條之稅率計算營業稅額。有陪侍服務之咖啡廳確按特種稅額計算，但稅率為 25%，題述之 15% 係同法第 12 條第一款夜總會、有娛樂節目之餐飲店的稅率。本題問敘述錯誤者，故選 C。\n【逐項排除】\n(A) 依《加值型及非加值型營業稅法》第 11 條第一項第二款，銀行業本業銷售額稅率為百分之五，並依同法第 21 條按特種稅額計算，正確。\n(B) 百貨業不屬特種稅額計算之業別，依《加值型及非加值型營業稅法》第 14 條、第 10 條按一般稅額計算，徵收率 5%，正確。\n(C) 有陪侍服務之咖啡廳稅率應為 25%，題述 15% 與《加值型及非加值型營業稅法》第 12 條第二款不符，為錯誤敘述。\n(D) 便利超商同屬一般稅額計算之業別，稅率 5%，正確。\n【演算步驟】設該咖啡廳當期銷售額為新臺幣 1,000,000 元：應納營業稅額 ＝ 銷售額 × 稅率 ＝ 新臺幣 1,000,000 元 × 25% ＝ 新臺幣 250,000 元。\n【記憶點】有娛樂節目 15%、有陪侍 25%，看服務內容不看店名。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-tax-law-044","下列何者屬於國稅且採累進稅率之稅目？①綜合所得稅 ②遺產稅及贈與稅 ③土地增值稅 ④非加值型營業稅",44,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-tax-law-045","依現行加值型及非加值型營業稅法規定，下列那些項目的進項稅額得扣抵銷項稅額？①購進貨物捐贈政府 ②購買主、副食品供應員工伙食 ③交際應酬費用 ④進貨取得合法統一發票 ⑤購進貨物用以酬勞員工 ⑥支付銀行利息費用",45,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-042",114,"依現行營業稅法，下列何者適用之營業稅稅率最低？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-042",113,"營業人逾規定申報限期多久時間尚未申報銷售額，主管稽徵機關得依照查得之資料，核定其銷售額及應納稅額並補徵？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-042",112,"採查定課徵之某小規模營業人，查定每季營業額 42 萬元，當季進貨取得統一發票金額 25 萬元，進項稅額 12,500 元，並依規定申報其進項稅額。則其當季經查定之應納營業稅額為多少？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-042",111,"受託人因公益信託義賣貨物之收入，除支付必要費用外全部做該公益使用，有關此銷售貨物收入，下列何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-042",110,"依加值型及非加值型營業稅法規定，進口菸品於計算其營業稅應納稅額時，其稅基為何？",false,1786689129222]