[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-tax-law-037":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-037","book-112-1-tax-law-037",112,1,37,"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？",{"A":17,"B":18,"C":19,"D":20},"①②","僅②③","①②③","②③④","D",null,"本題考點：國際運輸用船舶與漁業用油之營業稅減免——零稅率與免徵之區分，以及進口免徵之範圍。\n【正解理由】免徵營業稅之依據有二。進口方面，《加值型及非加值型營業稅法》第 9 條規定進口下列貨物免徵營業稅：第一款即同法第 7 條第六款之貨物——國際運輸用之船舶、航空器及遠洋漁船，情形②進口國際運輸用之船舶屬之；第 9 條第二款為「關稅法第四十九條規定之貨物」，情形③進口經營國際貿易之我國船舶專用之燃料，即屬依該款免徵營業稅之進口貨物。銷售方面，《加值型及非加值型營業稅法》第 8 條第一項第二十八款明定供沿岸、近海漁業使用之漁船、供漁船使用之機器設備、漁網及其用油免徵營業稅，情形④屬之。至於情形①銷售國際運輸用之船舶，依同法第 7 條第六款適用的是「稅率為零」，屬零稅率而非免徵。免徵營業稅者為②③④，故選 D。\n【逐項排除】\n(A) ①②之組合誤把適用零稅率之①當成免徵，且漏列③④兩個免徵情形。\n(B) 僅②③漏了④——供漁船使用之機器設備之用油，依《加值型及非加值型營業稅法》第 8 條第一項第二十八款免徵營業稅。\n(C) ①②③仍將①之零稅率誤認為免徵，且漏列④。\n(D) ②③屬進口免徵、④屬銷售免徵，①為零稅率而非免徵，組合正確。\n【記憶點】銷售船舶走零稅率；進口船舶、船用燃料、漁業用油才是免徵。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-112-1-tax-law-036","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？",36,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-tax-law-040","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",40,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-037",114,"甲公司本期銷項稅額 10 萬元，零稅率銷售額 60 萬元，取得進項稅額如下：自用乘人小汽車 4 萬元、進貨 10 萬元、固定資產 5 萬元，該公司本期得退還稅額為若干元？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-037",113,"甲為兼營應稅及免稅銷售的營業人，113 年 9 月至 10 月購進貨物 1,200 萬元，支付進項稅額 60 萬元，進項稅額中有 10 萬元是購進自用乘人小汽車，另有 20 萬元是對政府的捐獻。同期銷售應稅貨物 2,400 萬元，銷項稅額 120 萬元，銷售免稅貨物 1,600 萬元，其中 1,000 萬元為土地價額，故進項稅額不得扣抵銷項稅額比例為 20%。試問甲營業人當期應納稅額為多少？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-037",111,"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？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-037",110,"下列何者得免用統一發票？①營業人取得之賠償收入 ②娛樂業之門票收入 ③獨資事業 ④電視臺之廣告播映",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-037",109,"依加值型及非加值型營業稅法規定，下列敘述何者正確？",false,1786689127679]