[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-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-114-1-稅務相關法規概要-036","book-114-1-tax-law-036",114,1,36,"下列營業稅稅率何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"進口國際運輸用之船舶、航空器及遠洋漁船免稅","進口玉米稅率為固定 5%","保險業再保費收入之稅率為 1%","期貨、證券業銷售額之稅率為 2%","B",null,"本題考點：營業稅零稅率、免徵與各業別稅率的正誤判斷，重點在進口農產品的機動調整。\n【正解理由】依《加值型及非加值型營業稅法》第 9-1 條第一項，為因應經濟特殊情況，調節物資供應，對進口小麥、大麥、玉米或黃豆應徵之營業稅，得由行政院機動調整，不受第 10 條規定限制；同條第二項並規定機動調整之貨物種類、調整幅度、實施期間與實際開始及停止日期，由財政部會同有關機關擬訂報請行政院核定公告。進口玉米之營業稅既可機動調整，即非固定百分之五，題目問何者錯誤，故選 B。\n【逐項排除】\n(A) 依《加值型及非加值型營業稅法》第 9 條第一款，進口第 7 條第六款之貨物免徵營業稅，而第 7 條第六款所列即國際運輸用之船舶、航空器及遠洋漁船，敘述正確。\n(B) 進口玉米應徵之營業稅得由行政院機動調整，不受《加值型及非加值型營業稅法》第 10 條稅率規定之限制，寫成固定百分之五即屬錯誤。\n(C) 依《加值型及非加值型營業稅法》第 11 條第一項第二款但書，保險業之再保費收入之稅率為百分之一，敘述正確。\n(D) 依《加值型及非加值型營業稅法》第 11 條第一項第三款，前二款以外之銷售額稅率為百分之二，期貨業與證券業之銷售額即屬之，敘述正確。\n【記憶點】小麥、大麥、玉米、黃豆這四樣進口貨的營業稅，行政院可以機動調整，不是寫死的百分之五。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-tax-law-035","A 銀行今年之利息收入為 5,000 萬元，銷售金融債券之銷售額為 3,000 萬元，保管箱出租之銷售額為 1,000 萬元，假設無進項稅額，其應納營業稅為若干元？",35,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-tax-law-037","甲公司本期銷項稅額 10 萬元，零稅率銷售額 60 萬元，取得進項稅額如下：自用乘人小汽車 4 萬元、進貨 10 萬元、固定資產 5 萬元，該公司本期得退還稅額為若干元？",37,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-tax-law-034","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？",34,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-tax-law-038","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？",38,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-tax-law-033","下列有關進項稅額之規定，何者錯誤？",33,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-tax-law-039","依現行營業稅法，下列何者不視為銷售貨物或勞務？",39,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-tax-law-036",113,"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？",{"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,1786689126667]