[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-tax-law-040":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-040","book-111-1-tax-law-040",111,1,40,"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？",{"A":17,"B":18,"C":19,"D":20},"每月","每兩個月","每三個月","每六個月","A",null,"本題考點：查定計算營業稅額者，主管稽徵機關填發繳款書的頻率，考《加值型及非加值型營業稅法》第 40 條兩項的分工。\n【正解理由】《加值型及非加值型營業稅法》第 22 條規定，第 12 條之特種飲食業就其銷售額按同條規定之稅率計算營業稅額，但主管稽徵機關得依查定之銷售額計算之；同法第 40 條第二項則規定「依第二十二條規定，查定計算營業稅額之營業人，由主管稽徵機關查定其銷售額及稅額，每月填發繳款書通知繳納一次」。依查定計算的特種飲食業因此是按月填發，故選 A。\n【逐項排除】\n(A) 每月：與《加值型及非加值型營業稅法》第 40 條第二項就依第 22 條查定計算之營業人所定的頻率相符。\n(B) 每兩個月：《加值型及非加值型營業稅法》第 35 條第一項的「以每二月為一期，於次期開始十五日內」是營業人自行申報的節奏，不是稽徵機關填發繳款書的頻率。\n(C) 每三個月：《加值型及非加值型營業稅法》第 40 條第一項適用於依第 21 條查定計算之典當業及依第 23 條查定計算之營業人，特種飲食業不在其列。\n(D) 每六個月：《加值型及非加值型營業稅法》全法未就查定計算之營業人定有每六個月填發繳款書的規定。\n【記憶點】查定課徵填發繳款書：特種飲食業每月一次，典當業與小規模營業人每三個月一次。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-tax-law-043","110 年營利事業基本稅額計徵，下列敘述何者正確？①基本所得額扣除新臺幣 100 萬元 ②法定稅率最高不得超過百分之十五 ③法定稅率最低不得低於百分之十 ④徵收率是百分之十二",43,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-040",114,"依現行營業稅法，下列何者免徵營業稅？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-040",113,"根據加值型及非加值型營業稅法，關於營業稅的課稅與減免範圍，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-040",112,"依加值型及非加值型營業稅法相關規定，有關銷售額之敘述，下列何者正確？①互易貨物應以換入或換出時價從高認定 ②銷售額應包括銷售時收取之營業稅 ③銷售額應包括應稅貨物之貨物稅 ④受託代購貨物者，其銷售額應以時價為準",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-040",110,"下列何者非我國加值型及非加值型營業稅之課稅範圍？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-040",109,"境外電商營業人銷售電子勞務予境內自然人之年銷售額逾新臺幣多少元，應自行或委託報稅之代理人向稽徵機關辦理稅籍登記？",false,1786689128214]