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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…",{"webId":345,"number":179,"stem":346,"answer":47,"indexable":37},"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？",{"webId":348,"number":183,"stem":349,"answer":42,"indexable":37},"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…",{"webId":351,"number":187,"stem":352,"answer":47,"indexable":37},"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…",{"webId":354,"number":191,"stem":355,"answer":68,"indexable":37},"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…",{"webId":357,"number":195,"stem":358,"answer":42,"indexable":37},"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？",{"webId":360,"number":199,"stem":361,"answer":36,"indexable":37},"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 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