[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-tax-law-032":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-113-1-稅務相關法規概要-032","book-113-1-tax-law-032",113,1,32,"下列有關銷售貨物或勞務營業稅徵免之敘述，何者正確？",{"A":17,"B":18,"C":19,"D":20},"與外銷有關之勞務，或在國內提供而在國外使用之勞務，非屬我國營業稅課徵範圍，免徵營業稅","銷售予免稅出口區外銷廠商之生產設備，適用零稅率，其進項稅額得申請扣抵及退稅","依法設立之免稅商店銷售與過境或出境旅客之貨物，適用免稅優惠，無銷項稅額，亦不得申請進項稅額扣抵及退稅","醫院、診所、療養院提供之醫療勞務、藥品、病房之住宿及膳食，屬一般銷售貨物及勞務，應課徵營業稅，但若為財團法人者，可申請減半徵收","B",null,"本題考點：營業稅零稅率與免稅之區辨，以及《加值型及非加值型營業稅法》第 7 條、第 8 條各款項目的歸類與退稅效果。\n【正解理由】依《加值型及非加值型營業稅法》第 6-1 條第二項，加工出口區內之區內事業屬保稅區營業人；同法第 7 條第四款明定「銷售與保稅區營業人供營運之貨物或勞務」稅率為零。零稅率仍在課稅範圍之內，其溢付稅額依同法第 39 條第一項第一款「因銷售第七條規定適用零稅率貨物或勞務而溢付之營業稅」，應由主管稽徵機關查明後退還，進項稅額自得扣抵，故選 B。\n【逐項排除】\n(A) 與外銷有關之勞務，或在國內提供而在國外使用之勞務，列於同法第 7 條第二款零稅率，仍屬課徵範圍，並非不課徵，亦非免徵。\n(B) 銷售與保稅區營業人供營運之生產設備適用零稅率，其溢付稅額得依同法第 39 條第一項第一款查明後退還。\n(C) 依法設立之免稅商店銷售與過境或出境旅客之貨物列於同法第 7 條第三款，適用零稅率而非免稅，進項稅額得扣抵並得退還。\n(D) 醫院、診所、療養院提供之醫療勞務、藥品、病房之住宿及膳食，列於同法第 8 條第一項第三款免徵營業稅，條文亦無財團法人減半徵收之設計。\n【記憶點】零稅率是課而稅率為零、可退；免稅是不課、進項卡住不退。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-tax-law-031","根據加值型及非加值型營業稅法之規定，下列何種情形非屬營業稅課徵範圍？",31,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-tax-law-033","國內個人消費者透過網路向在我國境內無固定營業場所之線上訂房平台業者(境外電商)購買之訂房勞務，有關該項勞務收入之營業稅規定，下列何者正確？",33,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-tax-law-030","依據營利事業所得稅查核準則，有關收入的查核，下列敘述何者正確？",30,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-tax-law-034","加值型營業人申報之當期營業稅額若為溢付稅額，原則上留抵次期之應納稅額，但若為下列何種情形者，可由主管稽徵機關查明後退還之？",34,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-113-1-tax-law-029","依據營利事業所得稅查核準則，有關帳簿憑證的查核，下列敘述何者錯誤？",29,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-tax-law-035","A 公司為加值型營業人，今年 9-10 月之內銷銷售額 2,000 萬元，外銷銷售額為 1,000 萬元（經海關出口）；國內進貨 1,000 萬元，稅額 50 萬元（取得統一發票扣抵聯）；另購入固定資產 500 萬元，稅額 25 萬元（取得統一發票扣抵聯），以及支付國外專利權利金 500 萬元，專供經營應稅貨物或勞務之用。請計算 A 公司今年 9-10 月申報之營業稅額若干？",35,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-032",114,"下列有關營業稅申報繳納之規定，何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-032",112,"依所得基本稅額條例規定，在計算營利事業基本所得額時，下列何者須計入？①依國際金融業務條例規定之免稅所得 ②免稅之土地交易所得 ③依所得稅法規定不計入所得額課稅之股利收入 ④依企業併購法規定之免稅所得 ⑤依所得稅法規定停徵所得稅之證券交易所得",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-032",111,"依現行稅法，小規模營業人的定義為下列何者？①無固定營業場所 ②規模狹小 ③交易零星 ④每月銷售額免用統一發票",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-032",110,"陳先生與陳太太夫妻綜合所得稅係採合併計稅合併申報，陳先生有作詞收入 25 萬元及演講收入 12 萬元，陳太太有作曲收入 10 萬元，依所得稅法相關規定，夫妻二人今年應課稅收入為多少萬元？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-032",109,"依所得稅法規定，營利事業申報下列那些費用、損失，帳簿憑證完整者，稽徵機關可以核實認定？ ①未超限之交際費 ②本業以外之家庭支出 ③支付員工薪資 ④加徵之滯報金 ⑤廠房的折舊費用 ⑥投資損失但出資額未折減",false,1786689127126]