[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-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-113-1-稅務相關法規概要-038","book-113-1-tax-law-038",113,1,38,"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",{"A":17,"B":18,"C":19,"D":20},"①②③","①②④","僅①②","僅③④","B",null,"本題考點：零稅率與免稅在銷項、進項及退還效果上的差別，兼及保稅區交易的稅率適用方向。\n【正解理由】敘述①之退還依《加值型及非加值型營業稅法》第 39 條第一項第一款，因銷售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；敘述②之免徵依同法第 8 條第一項，其進項稅額依同法第 19 條第二項「營業人專營第八條第一項免稅貨物或勞務者，其進項稅額不得申請退還」；敘述④之保稅區營業人向課稅區營業人購買機器設備，屬同法第 7 條第四款「銷售與保稅區營業人供營運之貨物或勞務」，稅率為零。敘述③則因免稅無扣抵亦無退還而與零稅率不同。①②④正確，故選 B。\n【逐項排除】\n(A) ①②③ 之組合納入敘述③，免稅與零稅率在進項稅額之處理上並不相同。\n(B) ①②④ 分別與同法第 39 條第一項第一款、第 8 條第一項及第 19 條第二項、第 7 條第四款相符。\n(C) 僅①② 漏列同樣正確之敘述④，保稅區購入機器設備確為零稅率。\n(D) 僅③④ 納入不正確之敘述③，且遺漏正確之①②。\n【記憶點】零稅率有退稅、免稅斷鏈；賣給保稅區營業人是零稅率。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-tax-law-040","根據加值型及非加值型營業稅法，關於營業稅的課稅與減免範圍，下列敘述何者錯誤？",40,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-tax-law-041","適用零稅率的營業人，得申請以每月為一期，於次月 15 日前，填具規定格式之申報書，檢附退抵稅款及其他有關文件，向主管稽徵機關申報銷售額、應納或溢付營業稅額，但經核准後多久之內不得申請變更？",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-112-1-tax-law-038",112,"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？",{"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,1786689127186]