[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-033":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-105-1-稅務相關法規概要-033","book-105-1-tax-law-033",105,1,33,"依營業稅法規定，下列何者不屬於銷售貨物？",{"A":17,"B":18,"C":19,"D":20},"營業人銷售代銷貨物","營業人委託他人代銷貨物","信託行為成立，委託人將信託財產移轉受託人","營業人以自己名義代為購買貨物交付與委託人","C",null,"本題考點：《加值型及非加值型營業稅法》第 3 條銷售貨物與視為銷售貨物的範圍，以及同法第 3-1 條信託移轉的除外規定。\n【正解理由】依《加值型及非加值型營業稅法》第 3-1 條第一款，信託財產「因信託行為成立，委託人與受託人間」移轉或為其他處分者，不適用前條有關視為銷售之規定；此種移轉亦非以取得代價而移轉貨物所有權，不合同法第 3 條第一項銷售貨物之定義，故選 C。\n【逐項排除】\n(A) 營業人銷售代銷貨物，為《加值型及非加值型營業稅法》第 3 條第三項第五款明列之視為銷售貨物。\n(B) 營業人委託他人代銷貨物，為《加值型及非加值型營業稅法》第 3 條第三項第四款明列之視為銷售貨物。\n(C) 信託行為成立而由委託人將信託財產移轉受託人，依《加值型及非加值型營業稅法》第 3-1 條第一款排除視為銷售，且無取得代價，不屬銷售貨物，為應選項。\n(D) 營業人以自己名義代為購買貨物交付與委託人，為《加值型及非加值型營業稅法》第 3 條第三項第三款明列之視為銷售貨物。\n【記憶點】代購、代銷一律拉進視為銷售；信託關係人間的移轉則整組排除在外。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-tax-law-032","下列何者不是加值型及非加值型營業稅法所稱：「其他經財政部規定免予申報銷售額之營業人」？",32,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-tax-law-034","依現行規定，下列何者不是營業人開立之統一發票的合法取得管道？",34,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-tax-law-031","依相關稅法規定，下列何種組織的營業人得向稽徵機關申請，以進項憑證編列之明細表代替進項稅額扣抵聯申報？",31,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-tax-law-035","依現行規定，搬家公司開立銷售憑證的時限是：",35,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-tax-law-030","依營利事業所得稅查核準則規定，下列有關營利事業利息費用認列之敘述何者錯誤？",30,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-036","若臺北市文山公司將原料以 5,250,000 元銷售給新竹科學工業園區之風城公司供加工外銷，銷項稅額是多少？",36,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-033",114,"下列有關進項稅額之規定，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-033",113,"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？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-033",112,"我國居住者個人甲及乙於 110 年合夥成立 A 商號，由甲負責經營，因每月銷售額未達使用統一發票標準而經核定為小規模營業人並採查定課徵營業稅，111 年均達營業稅起徵點，下列有關 A 商號及合夥人相關課稅情形，何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-033",111,"營業人發行「憑券兌付一定數量之貨物」的商品禮券，應於何時開立統一發票？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-033",110,"綜合所得稅之各類所得計算，下列何者無必要成本及費用之減除？①自力耕作、漁、牧、林、礦之所得 ②競技、競賽及機會中奬之奬金 ③薪資所得 ④退職所得 ⑤股利所得",false,1786689131293]