[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-tax-law-043":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-043","book-114-1-tax-law-043",114,1,43,"依現行營業稅法，下列何者為應稅貨物或勞務？",{"A":17,"B":18,"C":19,"D":20},"經營衍生性金融商品買賣收取之佣金及手續費","銷售與國防單位使用之武器、艦艇、飛機","郵政、電信機關依法經營之業務","肥料、農業、畜牧用藥、農耕用之機器設備","A",null,"本題考點：營業稅免稅項目採列舉，且多款附有但書，本題要找出仍屬應稅者。\n【正解理由】依《加值型及非加值型營業稅法》第 8 條第一項第三十二款，免徵營業稅者為「經營衍生性金融商品、公司債、金融債券、新臺幣拆款及外幣拆款之銷售額」，該款並明定「但佣金及手續費不包括在內」。佣金及手續費既經但書排除於免稅範圍之外，經營衍生性金融商品買賣所收取之佣金及手續費即屬應稅，故選 A。\n【逐項排除】\n(A) 佣金及手續費經《加值型及非加值型營業稅法》第 8 條第一項第三十二款但書排除於免稅之外，屬應稅，正確。\n(B) 銷售與國防單位使用之武器、艦艇、飛機，列於《加值型及非加值型營業稅法》第 8 條第一項第二十六款，免徵營業稅。\n(C) 郵政、電信機關依法經營之業務，列於《加值型及非加值型營業稅法》第 8 條第一項第十五款，免徵營業稅。\n(D) 肥料、農業、畜牧用藥、農耕用之機器設備，列於《加值型及非加值型營業稅法》第 8 條第一項第二十七款，免徵營業稅。\n【記憶點】免的是衍生性金融商品的銷售額本身，佣金與手續費被但書挑出來，仍要課稅。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-tax-law-042","依現行營業稅法，下列何者適用之營業稅稅率最低？",42,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-tax-law-044","下列有關統一發票之開立時限何者錯誤？",44,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-tax-law-041","依現行營業稅法，酒家及有陪侍服務之茶室、咖啡廳、酒吧等之營業稅稅率為？",41,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-tax-law-045","依現行統一發票使用辦法，下列何者不符合免用或免開統一發票？",45,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-tax-law-040","依現行營業稅法，下列何者免徵營業稅？",40,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-tax-law-046","李君於 113 年死亡，遺產總額為 1,500 萬元，遺產淨額為 200 萬元，遺產總額中，有 A 公司上市股票 5,000 股，納稅義務人欲以該股票抵繳遺產稅，死亡日收盤價為每股 300 元，抵繳日收盤價為每股 150 元，請問可抵繳若干遺產稅？",46,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-tax-law-043",113,"營業人除依法免用統一發票者外，主管稽徵機關應核定其使用統一發票，由營業人向主管稽徵機關申請核發統一發票購票證，加蓋統一發票專用章，以憑購用統一發票。但營業人有下列何種情形時，主管稽徵機關應停止其購買統一發票？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-043",112,"依加值型及非加值型營業稅法規定，營業人漏開統一發票經查獲者，一年內經查獲幾次，應停止其營業？為停止營業處分時，其期限最長不得超過幾個月？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-043",111,"110 年營利事業基本稅額計徵，下列敘述何者正確？①基本所得額扣除新臺幣 100 萬元 ②法定稅率最高不得超過百分之十五 ③法定稅率最低不得低於百分之十 ④徵收率是百分之十二",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-043",110,"下列何種情況溢付之營業稅得申請退還？①因銷售免稅貨物或勞務 ②因購置自用乘人小汽車 ③因進口機器設備 ④因合併註銷登記",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-043",109,"依統一發票使用辦法規定，下列敘述何者正確？①營業人開立不實統一發票，主管稽徵機關應停止其購買統一發票 ②營業人以貨物與他人交換貨物者，應於換出時，開立統一發票 ③營業人滯欠營業稅未繳清，主管稽徵機關應停止其購買統一發票 ④營業人發行商品禮券，禮券上已載明憑券兌付一定數量之貨物者，應於兌換貨物時開立統一發票 ⑤保稅區營業人銷售予課稅區營業人未輸往課稅區而直接出口之貨物，免開立統一發票",false,1786689126729]