[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-tax-law-038":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-038","book-111-1-tax-law-038",111,1,38,"依加值型及非加值型營業稅法，下列何者不適用「視為銷售」之規定？",{"A":17,"B":18,"C":19,"D":20},"營業人銷售代銷貨物","營業人委託他人代銷貨物","因信託成立，委託人將貨物移轉給受託人","營業人以自己名義代購貨物交付給委託人","C",null,"本題考點：視為銷售貨物的法定類型，以及信託關係人間移轉的排除規定。\n【正解理由】依《加值型及非加值型營業稅法》第 3 條之 1 第一款，信託財產「因信託行為成立，委託人與受託人間」移轉或為其他處分者，「不適用前條有關視為銷售之規定」。因信託成立而由委託人將貨物移轉予受託人，正是該款所排除的情形，並非視為銷售，故選 C。\n【逐項排除】\n(A) 營業人銷售代銷貨物：見《加值型及非加值型營業稅法》第 3 條第三項第五款，明列為視為銷售貨物，適用視為銷售規定。\n(B) 營業人委託他人代銷貨物：見《加值型及非加值型營業稅法》第 3 條第三項第四款，明列為視為銷售貨物，與 (A) 分屬委託與受託兩端，兩端各為一次視為銷售。\n(C) 因信託成立，委託人將貨物移轉給受託人：經《加值型及非加值型營業稅法》第 3 條之 1 第一款明文排除，不適用視為銷售，為本題所選。\n(D) 營業人以自己名義代購貨物交付給委託人：見《加值型及非加值型營業稅法》第 3 條第三項第三款，屬視為銷售貨物。\n【記憶點】自用、無償移轉、解散餘存、代購、代銷五款視為銷售；信託成立、受託人變更、信託關係消滅三種移轉不視為銷售。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-tax-law-037","被繼承人為受死亡之宣告者，應自何日起算遺產稅的申報期間？",37,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-tax-law-039","外國技藝表演業，將在我國境內演出 7 日，並於演出後於境內觀光旅遊 1 個月後出境，其表演收入應於何時報繳營業稅？",39,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-tax-law-036","依現行稅法規定，下列應納遺產稅額，何者得申請分期繳納？",36,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-tax-law-040","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？",40,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-tax-law-035","依現行稅法，統一發票給獎經費，由全年營業稅收入總額中提出多少支應？",35,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-tax-law-041","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？",41,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-038",114,"大華於 A 網站向我國甲公司購買保健食品一組，該營業稅之納稅義務人為下列何者？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-038",113,"根據加值型及非加值型營業稅法與其施行細則，有關營業稅免稅與零稅率的敘述，下列敘述何者正確？①零稅率表示銷售貨物或勞務所適用的營業稅率為零，由於銷項稅額為零，如有溢付稅額，得在退稅限額內由主管稽徵機關查明後退還 ②免稅，在銷售階段免徵營業稅，但進項稅額不能扣抵或退還 ③免稅等同於零稅率 ④保稅區營業人向課稅區營業人購買機器設備，適用零稅率",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-038",112,"依加值型及非加值型營業稅法規定，保險業經營專屬本業、非專屬本業及再保費等收入之營業稅稅率，分別為何？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-038",110,"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？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-038",109,"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",false,1786689128192]