[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-tax-law-036":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-036","book-113-1-tax-law-036",113,1,36,"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？",{"A":17,"B":18,"C":19,"D":20},"保稅貨物自保稅區進入中華民國境內之其他地區","加值型營業人購買專供經營應稅貨物或勞務的國外勞務","營業人委託他人代銷貨物","營業人將解散或廢止營業時所餘存之貨物，分配與股東或出資人","B",null,"本題考點：進口之定義、視為銷售貨物之各款，以及購進國外勞務免予繳納營業稅之要件。\n【正解理由】依《加值型及非加值型營業稅法》第 1-1 條，加值型之營業稅係指依第四章第一節計算稅額者；同法第 36 條第一項本文原以勞務買受人為繳納義務人，但書則明定「買受人為依第四章第一節規定計算稅額之營業人，其購進之勞務，專供經營應稅貨物或勞務之用者，免予繳納」。加值型營業人購買專供應稅使用之國外勞務正合此要件，故選 B。\n【逐項排除】\n(A) 保稅貨物自保稅區進入中華民國境內之其他地區，依同法第 5 條第二款為進口，並依同法第 41 條由海關代徵營業稅。\n(B) 買受人為加值型營業人，且購進之國外勞務專供經營應稅貨物或勞務之用，合於同法第 36 條第一項但書，免予繳納。\n(C) 營業人委託他人代銷貨物，依同法第 3 條第三項第四款視為銷售貨物，仍應課徵營業稅。\n(D) 營業人解散或廢止營業時所餘存之貨物，分配與股東或出資人，依同法第 3 條第三項第二款視為銷售貨物，仍應課徵營業稅。\n【記憶點】進口要課、視為銷售也要課，只有專供應稅使用的國外勞務免繳。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-tax-law-038","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",38,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-tax-law-039","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",39,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-036",114,"下列營業稅稅率何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-036",112,"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？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-036",111,"依現行稅法規定，下列應納遺產稅額，何者得申請分期繳納？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-036",110,"依所得稅法相關規定，營利事業之支出，下列何者不得列為費用或損失？①遭受不可抗力之災害損失未受有保險賠償部分 ②資本之利息 ③營利事業所得稅 ④營業上設備之修理支出 5 萬元，其所增加之價值非二年內耗竭",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-036",109,"依加值型及非加值型營業稅法規定，有關營業稅免稅規定之敘述，下列何者正確？",false,1786689127173]