[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-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-111-1-稅務相關法規概要-042","book-111-1-tax-law-042",111,1,42,"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？",{"A":17,"B":18,"C":19,"D":20},"收入計入受託人之銷售額；課徵營業稅","收入計入受託人之銷售額；免徵營業稅","收入不計入受託人之銷售額；課徵營業稅","收入不計入受託人之銷售額；免徵營業稅","D",null,"本題考點：公益信託受託人辦理義賣所得的營業稅處理，要同時判斷「課不課稅」與「算不算受託人的銷售額」兩件事。\n【正解理由】依《加值型及非加值型營業稅法》第 8-1 條第一項，「受託人因公益信託而標售或義賣之貨物與舉辦之義演，其收入除支付標售、義賣及義演之必要費用外，全部供作該公益事業之用者，免徵營業稅」；同條第二項接著明定「前項標售、義賣及義演之收入，不計入受託人之銷售額」。本題情形符合該條要件，因此兩個效果同時發生：不計入受託人之銷售額，且免徵營業稅，故選 D。\n【逐項排除】\n(A) 兩個判斷都與同法第 8-1 條相反，該條第二項已明定不計入銷售額，第一項已明定免徵營業稅。\n(B) 免徵營業稅這半句與同法第 8-1 條第一項相符，但「計入受託人之銷售額」牴觸同條第二項。\n(C) 不計入銷售額這半句與同法第 8-1 條第二項相符，但「課徵營業稅」牴觸同條第一項的免徵規定。\n(D) 不計入受託人之銷售額對應同法第 8-1 條第二項，免徵營業稅對應同條第一項，兩半句都成立，正確。\n【記憶點】公益信託義賣看《加值型及非加值型營業稅法》第 8-1 條，一項免稅、二項不計入銷售額，兩個效果是一起發生的。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-tax-law-044","以自動販賣機從事下列何者行為應逐筆開立統一發票交付買受人？①銷售遊戲點數卡 ②銷售食品 ③銷售飲料 ④銷售書籍 ⑤收取停車費",44,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-tax-law-045","在下列何者情形，主管稽徵機關應停止營業人購買統一發票？①受停止營業處分 ②無進貨事實虛報進項稅額 ③遷移營業地址未辦理變更登記 ④開立不實統一發票 ⑤滯欠營業稅未繳清",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-110-1-tax-law-042",110,"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？",{"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,1786689128229]