[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-tax-law-038":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-038","book-112-1-tax-law-038",112,1,38,"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？",{"A":17,"B":18,"C":19,"D":20},"5%；5%；2%","2%；5%；1%","5%；5%；1%","5%；2%；1%","C",null,"本題考點：金融保險業之特種營業稅稅率——《加值型及非加值型營業稅法》第 11 條就保險本業、非專屬本業與再保費收入分設之稅率。\n【正解理由】依《加值型及非加值型營業稅法》第 11 條第一項第二款，銀行業、保險業經營銀行、保險本業銷售額之稅率為百分之五，其中保險業之本業銷售額應扣除財產保險自留賠款；但保險業之再保費收入之稅率為百分之一。至於經營非專屬本業之銷售額，依同條項第一款適用同法第 10 條規定之稅率，其徵收率由行政院定之，現行為百分之五。因此專屬本業百分之五、非專屬本業百分之五、再保費收入百分之一，故選 C。\n【逐項排除】\n(A) 再保費收入誤為百分之二——《加值型及非加值型營業稅法》第 11 條第一項第二款但書明定再保費收入之稅率為百分之一。\n(B) 專屬本業誤為百分之二——保險本業銷售額之稅率為百分之五；百分之二是《加值型及非加值型營業稅法》第 11 條第一項第三款「前二款以外之銷售額」之稅率，兩者不可混淆。\n(C) 依序百分之五、百分之五、百分之一，與《加值型及非加值型營業稅法》第 11 條第一項各款規定相符，正確。\n(D) 非專屬本業誤為百分之二——非專屬本業依《加值型及非加值型營業稅法》第 11 條第一項第一款適用同法第 10 條之一般稅率，現行徵收率為百分之五，並非百分之二。\n【記憶點】保險本業五、非專屬本業也是五、再保費一，前二款以外的銷售額才是二。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-tax-law-041","依加值型及非加值型營業稅法規定，下列進項稅額何者不得扣抵銷項稅額？①勞軍用之電視機 ②公司送貨用之小貨車 ③交際應酬用之貨物 ④員工年終摸彩之貨物 ⑤公司召開股東會贈送紀念品支出 ⑥辦公處室水電費用",41,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-038",114,"大華於 A 網站向我國甲公司購買保健食品一組，該營業稅之納稅義務人為下列何者？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-038",113,"根據加值型及非加值型營業稅法與其施行細則，有關營業稅免稅與零稅率的敘述，下列敘述何者正確？①零稅率表示銷售貨物或勞務所適用的營業稅率為零，由於銷項稅額為零，如有溢付稅額，得在退稅限額內由主管稽徵機關查明後退還 ②免稅，在銷售階段免徵營業稅，但進項稅額不能扣抵或退還 ③免稅等同於零稅率 ④保稅區營業人向課稅區營業人購買機器設備，適用零稅率",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-038",111,"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？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-038",110,"營利事業之帳簿憑證因公司會計人員帶回家以致滅失者，稽徵機關如何計算其所得額？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-038",109,"依加值型及非加值型營業稅法規定，營業人下列何種溢付稅款不得申請退還，應留抵應納營業稅？ ①因合併或解散申請註銷登記者，其溢付之營業稅 ②因銷售適用免稅貨物而溢付之營業稅 ③因取得固定資產而溢付之營業稅 ④銷售與保稅區營業人供營運之貨物或勞務而溢付之營業稅 ⑤因境內銷售房屋而溢付之營業稅",false,1786689127696]