[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-tax-law-039":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-039","book-112-1-tax-law-039",112,1,39,"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？",{"A":17,"B":18,"C":19,"D":20},"120 萬元","150 萬元","190 萬元","200 萬元","D",null,"本題考點：特種飲食業之營業稅——有陪侍之酒吧稅率百分之二十五，按銷售額直接計稅，進項不得扣抵。\n【正解理由】依《加值型及非加值型營業稅法》第 12 條第二款，酒家及有陪侍服務之茶室、咖啡廳、酒吧等之營業稅稅率為百分之二十五；同法第 22 條規定特種飲食業就其銷售額按第 12 條之稅率計算營業稅額。又同法第 27 條將第 15 條第一項「銷項稅額扣減進項稅額」排除於特種稅額計算之準用範圍，故進項稅額十萬元不得扣抵。應納稅額為 800 萬元 × 25% = 200 萬元，故選 D。\n【逐項排除】\n(A) 120 萬元係誤按百分之十五計算——該稅率屬夜總會、有娛樂節目之餐飲店，有陪侍之酒吧應適用百分之二十五。\n(B) 150 萬元係誤將音響設備之 200 萬元自銷售額中減除後再計稅——購置設備之支出不得自銷售額中減除。\n(C) 190 萬元係誤自稅額 200 萬元中再扣除進項稅額 10 萬元——特種稅額計算不得扣抵進項。\n(D) 8,000,000 元 × 25% = 2,000,000 元，計算正確。\n【演算步驟】應納營業稅額 = 銷售額 × 稅率 = 新臺幣 8,000,000 元 × 25% = 新臺幣 2,000,000 元；音響設備之進項稅額新臺幣 100,000 元依法不得扣抵，不列入計算。\n【記憶點】有陪侍二十五、夜總會十五；特種飲食業算稅只看銷售額，進項不能抵。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-tax-law-042","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？",42,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-039",114,"依現行營業稅法，下列何者不視為銷售貨物或勞務？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-039",113,"試問下列何種稅籍登記之事項變更，向主管稽徵機關申請變更登記前，無須先繳清稅款或提供擔保？ ①增加資本額 ②減少資本額 ③營業種類變更 ④營業人名稱變更 ⑤負責人變更",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-039",111,"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？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-039",110,"納稅義務人，有下列何種情形，除追繳稅款外，按所漏稅額處五倍以下罰鍰，並得停止其營業？①虛報進項稅額 ②經核定應使用統一發票而不使用 ③未依規定申請稅籍登記而營業 ④於帳簿為虛偽不實之記載",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-039",109,"甲公司 109 年 7、8 月的進銷交易如下：內銷銷貨定價 8,400,000 元，外銷銷貨 5,000,000 元，進貨，購置筆電捐贈財團法人設立之孤兒院 31,500 元（含稅） 12,600,000（含稅），租用大型汽車載運員工上下班支付之租金 210,000 元（含稅），支付汽車油單 40,000 元（未含稅），進口應稅貨物 50,000 元（未含稅）。試計算甲公司當期營業稅額為何？",false,1786689127705]