[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-tax-law-041":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-110-1-稅務相關法規概要-041","book-110-1-tax-law-041",110,1,41,"下列何者之營業稅稅率為百分之一？①理髮業 ②農產品批發市場之承銷人 ③計程車業 ④有陪侍服務之茶室",{"A":17,"B":18,"C":19,"D":20},"①②","③④","①③","②④","C",null,"本題考點：《加值型及非加值型營業稅法》第 13 條的小規模營業人百分之一稅率，與同法第 12 條特種飲食業稅率的分辨。\n【正解理由】依《加值型及非加值型營業稅法》第 13 條第一項，小規模營業人、依法取得從事按摩資格之視覺功能障礙者經營且全部由視覺功能障礙者提供按摩勞務之按摩業，及其他經財政部規定免予申報銷售額之營業人，其營業稅稅率為百分之一；同法第 13 條第三項並把小規模營業人界定為第 11 條、第 12 條所列各業以外，規模狹小、平均每月銷售額未達財政部規定標準而按查定課徵營業稅之營業人。理髮業與計程車業均屬此類查定課徵的小規模營業人，故選 C。\n【逐項排除】\n(A) ①理髮業適用百分之一固然無誤，但②農產品批發市場之承銷人依同法第 13 條第二項稅率為百分之零點一，兩者稅率不同，不能併為一組。\n(B) ③計程車業為百分之一雖然正確，④有陪侍服務之茶室依同法第 12 條第二款稅率為百分之二十五，與百分之一相去甚遠。\n(C) ①理髮業與③計程車業都是同法第 13 條第三項所稱規模狹小、按查定課徵之小規模營業人，同條第一項百分之一的稅率兩者皆適用，為正確組合。\n(D) ②依同法第 13 條第二項為百分之零點一、④依同法第 12 條第二款為百分之二十五，都不是百分之一。\n【記憶點】百分之一給小規模營業人，百分之零點一給農產品批發市場承銷人，百分之二十五是酒家與有陪侍服務之茶室。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-tax-law-040","下列何者非我國加值型及非加值型營業稅之課稅範圍？",40,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-tax-law-042","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？",42,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-tax-law-039","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",39,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-tax-law-043","下列何種情況溢付之營業稅得申請退還？①因銷售免稅貨物或勞務 ②因購置自用乘人小汽車 ③因進口機器設備 ④因合併註銷登記",43,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-tax-law-038","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？",38,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-044","下列情形何者非視為銷售貨物？",44,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-041",114,"依現行營業稅法，酒家及有陪侍服務之茶室、咖啡廳、酒吧等之營業稅稅率為？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-041",113,"適用零稅率的營業人，得申請以每月為一期，於次月 15 日前，填具規定格式之申報書，檢附退抵稅款及其他有關文件，向主管稽徵機關申報銷售額、應納或溢付營業稅額，但經核准後多久之內不得申請變更？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-041",112,"依加值型及非加值型營業稅法規定，下列進項稅額何者不得扣抵銷項稅額？①勞軍用之電視機 ②公司送貨用之小貨車 ③交際應酬用之貨物 ④員工年終摸彩之貨物 ⑤公司召開股東會贈送紀念品支出 ⑥辦公處室水電費用",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-041",111,"依現行稅法，營業稅納稅義務人虛報進項稅額，除追繳稅款外，處多少罰鍰？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-041",109,"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？",false,1786689128725]