[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-tax-law-034":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-034","book-113-1-tax-law-034",113,1,34,"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？",{"A":17,"B":18,"C":19,"D":20},"因進口貨物而溢付之營業稅額","因取得固定資產而溢付之營業稅額","因勞軍購買之貨物而溢付之營業稅額","因購買再保險之國外勞務而溢付之營業稅額","B",null,"本題考點：《加值型及非加值型營業稅法》第 39 條所列得申請退還之溢付稅額三款，與其他溢付稅額應留抵之原則。\n【正解理由】依《加值型及非加值型營業稅法》第 39 條第一項，應由主管稽徵機關查明後退還之溢付稅額以三款為限：因銷售第 7 條規定適用零稅率貨物或勞務而溢付、因取得固定資產而溢付、因合併、轉讓、解散或廢止申請註銷登記而溢付；同條第二項並規定「前項以外之溢付稅額，應由營業人留抵應納營業稅」。因取得固定資產而溢付正落在第一項第二款，故選 B。\n【逐項排除】\n(A) 進口貨物之營業稅依同法第 41 條由海關代徵，其溢付並不在第 39 條第一項三款之內，應留抵次期應納營業稅。\n(B) 因取得固定資產而溢付之營業稅，明列於同法第 39 條第一項第二款，得由主管稽徵機關查明後退還。\n(C) 勞軍購買之貨物依同法第 19 條第一項第二款但書得扣抵進項稅額，但由此形成之溢付並非第 39 條第一項所列三款，仍應留抵。\n(D) 購買再保險之國外勞務所生溢付稅額同樣不屬第 39 條第一項三款，除情形特殊報經財政部核准者外，應留抵。\n【記憶點】能退的只有零稅率、固定資產、註銷登記三扇門，其他一律留抵。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-tax-law-032","下列有關銷售貨物或勞務營業稅徵免之敘述，何者正確？",32,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-tax-law-036","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？",36,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-tax-law-037","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？",37,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-034",114,"下列有關 114 年 5 月結算申報 113 年度綜合所得稅之說明，下列何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-034",112,"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？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-034",111,"跨境電商銷售電子勞務予境內自然人，有關課徵營業稅之相關規定何者是錯誤的？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-034",110,"張翠山一家人 110 年有股利所得如下：張翠山 40 萬元、其妻殷素素 50 萬元、其子張無忌（19 歲）20 萬元，其 110 年股利所得可抵減稅額為多少元？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-034",109,"依營利事業所得稅查核準則規定，109 年度營利事業薪資支出（費用）之認列，下列敘述何者錯誤？",false,1786689127142]