[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-tax-law-036":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-112-1-稅務相關法規概要-036","book-112-1-tax-law-036",112,1,36,"經營農、林、漁、牧業之公司下列銷售貨物情形，何者應課徵營業稅？",{"A":17,"B":18,"C":19,"D":20},"向漁民購入漁產，切割、清洗後即行出售","將自行生產玉米乾燥後即行出售","將種植之牧草收割後即行出售","將生產馬鈴薯製作薯條，冷凍後出售","D",null,"本題考點：《加值型及非加值型營業稅法》第 8 條第一項第十九款生鮮農產物免稅之界限——是否經加工改變原態，是免稅與應稅的分水嶺。\n【正解理由】依《加值型及非加值型營業稅法》第 8 條第一項第十九款，飼料及未經加工之生鮮農、林、漁、牧產物、副產物之銷售免徵營業稅。判斷關鍵在銷售時貨物是否仍保持生鮮產物之原態：僅經切割、清洗、乾燥、收割等簡易處理而未變更原態者，仍屬未經加工之生鮮產物，免徵營業稅；一旦製成另一種產品，即非未經加工之生鮮農產物，應依法課徵營業稅。將生產之馬鈴薯製作成薯條再冷凍出售，已由生鮮農產物變成加工食品，不在免稅範圍，應課徵營業稅，故選 D。\n【逐項排除】\n(A) 向漁民購入漁產後僅切割、清洗即出售，未變更漁產之原態，仍屬未經加工之生鮮漁產物，免徵營業稅，非應課稅之情形。\n(B) 自行生產之玉米僅經乾燥即出售，乾燥屬保存性之簡易處理，貨物仍為生鮮農產物之原態，免徵營業稅。\n(C) 種植之牧草收割後即行出售，收割為採收行為而非加工，仍屬未經加工之生鮮農產物，免徵營業稅。\n(D) 馬鈴薯製成薯條並冷凍，形態與性質均已改變，屬加工後之食品，不得適用前開免稅規定，應課徵營業稅，本選項即為應課稅者。\n【記憶點】切割、清洗、乾燥仍算生鮮免稅；做成薯條就是加工品，要課營業稅。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-112-1-tax-law-035","中華民國境內無固定營業場所之外國營利事業之營業稅稽徵規定，下列敘述何者錯誤？",35,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-112-1-tax-law-037","我國 A 海運公司 112 年相關交易情形如下：①銷售國際運輸用之船舶 ②進口國際運輸用之船舶 ③進口經營國際貿易之我國船舶專用之燃料 ④銷售供漁船使用之機器設備之用油。以上何種銷售情形免徵營業稅？",37,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-112-1-tax-law-034","荷蘭公司與我國甲公司簽有顧問合約，不定期選派工程師到我國協助離岸風電相關業務，有關我國營業稅之徵免規定為何？",34,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-tax-law-038","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？",38,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-112-1-tax-law-033","我國居住者個人甲及乙於 110 年合夥成立 A 商號，由甲負責經營，因每月銷售額未達使用統一發票標準而經核定為小規模營業人並採查定課徵營業稅，111 年均達營業稅起徵點，下列有關 A 商號及合夥人相關課稅情形，何者正確？",33,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-tax-law-039","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？",39,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-036",114,"下列營業稅稅率何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-036",113,"根據加值型及非加值型營業稅法，下列何者免予繳納營業稅？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-036",111,"依現行稅法規定，下列應納遺產稅額，何者得申請分期繳納？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-036",110,"依所得稅法相關規定，營利事業之支出，下列何者不得列為費用或損失？①遭受不可抗力之災害損失未受有保險賠償部分 ②資本之利息 ③營利事業所得稅 ④營業上設備之修理支出 5 萬元，其所增加之價值非二年內耗竭",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-036",109,"依加值型及非加值型營業稅法規定，有關營業稅免稅規定之敘述，下列何者正確？",false,1786689127671]