[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-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-110-1-稅務相關法規概要-042","book-110-1-tax-law-042",110,1,42,"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？",{"A":17,"B":18,"C":19,"D":20},"不包括菸品之菸稅額及菸品健康福利捐","包括菸品之菸稅額，但不包括菸品健康福利捐","同時包括菸品之菸稅額及菸品健康福利捐","包括菸品健康福利捐，但不包括菸品之菸稅額","C",null,"本題考點：《加值型及非加值型營業稅法》第 20 條進口貨物營業稅稅基的組成，以及菸酒稅額與菸品健康福利捐是否計入。\n【正解理由】依《加值型及非加值型營業稅法》第 20 條第一項，進口貨物按關稅完稅價格加計進口稅後之數額，依第 10 條規定之稅率計算營業稅額；同法第 20 條第二項明定前項貨物如係應徵貨物稅、菸酒稅或菸品健康福利捐之貨物，按前項數額加計貨物稅額、菸酒稅額或菸品健康福利捐金額後計算營業稅額。進口菸品既應徵菸酒稅又應徵菸品健康福利捐，兩者均須加入稅基，故選 C。\n【逐項排除】\n(A) 把菸品之菸稅額與菸品健康福利捐都排除在稅基之外，與《加值型及非加值型營業稅法》第 20 條第二項「加計貨物稅額、菸酒稅額或菸品健康福利捐金額後計算」的文字直接牴觸。\n(B) 只加計菸稅額而漏掉菸品健康福利捐，等於把該項並列的加計項目刪去一半，漏列一款即為錯誤。\n(C) 以關稅完稅價格加計進口稅後之數額為基礎，再同時加計菸酒稅額與菸品健康福利捐，正是同法第 20 條第二項所定的稅基。\n(D) 方向與 (B) 相反，同樣只取其一；該項並未給進口人在菸稅額與菸品健康福利捐之間擇一計入的空間。\n【記憶點】進口貨物的營業稅稅基是層層堆疊：關稅完稅價格＋進口稅＋貨物稅或菸酒稅＋菸品健康福利捐。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-tax-law-041","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",41,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-tax-law-044","下列情形何者非視為銷售貨物？",44,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-045","下列何種情形，免課贈與稅？",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-109-1-tax-law-042",109,"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？",false,1786689128733]