[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-tax-law-031":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-111-1-稅務相關法規概要-031","book-111-1-tax-law-031",111,1,31,"依現行稅法，有陪侍服務酒吧的特種飲食業，營業稅稅率是多少？",{"A":17,"B":18,"C":19,"D":20},"百分之五","百分之十","百分之十五","百分之二十五","D",null,"本題考點：特種飲食業營業稅稅率的兩級分野，考《加值型及非加值型營業稅法》第 12 條兩款的區辨。\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」。題示酒吧設有陪侍服務，文義上正屬該款所列業別，適用百分之二十五的稅率，故選 D。\n【逐項排除】\n(A) 百分之五：此為《加值型及非加值型營業稅法》第 10 條「最低不得少於百分之五」的下限，亦為同法第 11 條第一項第二款銀行業、保險業經營本業銷售額的稅率，與特種飲食業無涉。\n(B) 百分之十：此為《加值型及非加值型營業稅法》第 10 條「最高不得超過百分之十」的上限，屬依徵收率課徵的一般營業人，非特種飲食業的稅率。\n(C) 百分之十五：此為《加值型及非加值型營業稅法》第 12 條第一款「夜總會、有娛樂節目之餐飲店」的稅率，題示為有陪侍服務的酒吧，不歸入此款。\n(D) 百分之二十五：與《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」的列舉完全相符。\n【記憶點】特種飲食業兩級稅率：有娛樂節目百分之十五，有陪侍服務百分之二十五。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-tax-law-030","下列何者進項稅額不得扣抵銷項稅額？①交際應酬用之貨物 ②機器設備 ③自用乘人小汽車 ④勞軍用之貨物 ⑤捐贈慈善單位之貨物",30,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-tax-law-032","依現行稅法，小規模營業人的定義為下列何者？①無固定營業場所 ②規模狹小 ③交易零星 ④每月銷售額免用統一發票",32,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-tax-law-029","營利事業在稽徵機關規定帳簿文據送交調查時間內，申請延期提示者，延長期限最長不得超過多久？可延長幾次？",29,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-tax-law-033","營業人發行「憑券兌付一定數量之貨物」的商品禮券，應於何時開立統一發票？",33,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-tax-law-028","根據營利事業所得稅查核準則，下列有關稅捐之認列何者是錯誤的？",28,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-tax-law-034","跨境電商銷售電子勞務予境內自然人，有關課徵營業稅之相關規定何者是錯誤的？",34,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-031",114,"甲公司每月支付租金 40,000 元向乙租賃公司租用自用乘人小客車 1 輛，租賃期間為 3 年，租期屆滿後無條件移轉給甲公司所有，請問每期申報營業稅時，小客車租賃費用可扣抵之進項稅額為若干元？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-031",113,"根據加值型及非加值型營業稅法之規定，下列何種情形非屬營業稅課徵範圍？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-031",112,"我國居住者個人甲 112 年所得資料如下：①申報 112 年度綜合所得淨額 450 萬元，一般所得稅額 95.8 萬元 ②直接持有符合受控外國企業制度之中華民國境外關係企業股份 10%，該關係企業當年度盈餘換算新臺幣為 800 萬元 ③交易在證券交易所上市之股票，利得 50 萬元 ④對政府捐贈 800 萬元（實物及現金各 400 萬元）全數申報列舉扣除額 ⑤取得美國有價證券利息 10 萬元。依所得基本稅額條例相關規定，112 年度基本所得額及基本稅額金額各為何？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-031",110,"丙公司 110 年期初備抵呆帳餘額為 4 萬元，期末有應收帳款 300 萬元及應收票據 200 萬元，則丙公司申報 110 年營利事業所得稅時，可申報呆帳多少元？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-031",109,"甲公司於 109 年 10 月 16 日購置自用乘人小汽車 3,000,000 元，另加計進項稅額 150,000 元供董事長使用，按平均法依耐用年數 5 年提列折舊，估計殘值 525,000 元。請問 109 年度折舊金額之帳列數與申報數為何？",false,1786689128113]