[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-tax-law-039":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-039","book-111-1-tax-law-039",111,1,39,"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？",{"A":17,"B":18,"C":19,"D":20},"入境時","出境時","演出前 15 日內","演出結束後 15 日內","D",null,"本題考點：外國技藝表演業在我國境內短期演出時，營業稅的報繳時點。\n【正解理由】依《加值型及非加值型營業稅法》第 37 條第一項，外國技藝表演業在境內演出之營業稅，原則上依同法第 35 條規定向演出地主管稽徵機關報繳，「但在同地演出期間不超過三十日者，應於演出結束後十五日內報繳」。題示演出期間 7 日未逾三十日，且演出後尚在境內停留 1 個月才出境，並非《加值型及非加值型營業稅法》第 37 條第二項所稱須於報繳期限屆滿前離境者，故選 D。\n【逐項排除】\n(A) 入境時：《加值型及非加值型營業稅法》第 37 條未以入境作為報繳時點，入境時尚未產生表演收入，也無銷售額可資申報。\n(B) 出境時：《加值型及非加值型營業稅法》第 37 條第二項僅在表演業須於報繳期限屆滿前離境時，要求於離境前報繳；本件出境已在十五日期限屆滿之後，該項不適用。\n(C) 演出前 15 日內：《加值型及非加值型營業稅法》第 37 條第一項但書所定的十五日自演出結束起算，並非演出之前。\n(D) 演出結束後 15 日內：與《加值型及非加值型營業稅法》第 37 條第一項但書「在同地演出期間不超過三十日者，應於演出結束後十五日內報繳」相符。\n【記憶點】外國技藝表演業同地演出不逾三十日，演出結束後十五日內報繳；須提前離境者改為離境前報繳。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-tax-law-038","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？",38,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-tax-law-042","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？",42,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-039",114,"依現行營業稅法，下列何者不視為銷售貨物或勞務？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-039",113,"試問下列何種稅籍登記之事項變更，向主管稽徵機關申請變更登記前，無須先繳清稅款或提供擔保？ ①增加資本額 ②減少資本額 ③營業種類變更 ④營業人名稱變更 ⑤負責人變更",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-039",112,"某有陪侍之酒吧本期銷售額 800 萬元，添購新音響設備 200 萬元，進項稅額 10 萬元，請問本期應繳營業稅多少元？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-039",110,"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",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-039",109,"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？",false,1786689128199]