[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-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-105-1-稅務相關法規概要-036","book-105-1-tax-law-036",105,1,36,"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？",{"A":17,"B":18,"C":19,"D":20},"0 元","250,000 元","262,500 元","525,000 元","A",null,"本題考點：銷售與科學工業園區內園區事業供營運之貨物適用零稅率，銷項稅額因而為零。\n【正解理由】依《加值型及非加值型營業稅法》第 6-1 條第二項，科學工業園區內之園區事業屬保稅區營業人；同法第 7 條第四款規定「銷售與保稅區營業人供營運之貨物或勞務」，其營業稅稅率為零。文山公司售與園區內風城公司之原料係供加工外銷，正合此款，依同法第 14 條第一項就銷售額按同法第 7 條之稅率計算銷項稅額，結果為零，故選 A。\n【逐項排除】\n(A) 零元係按《加值型及非加值型營業稅法》第 7 條第四款零稅率計算之結果，為應選項。\n(B) 新臺幣 250,000 元係誤把銷售額當成含稅價、再以百分之五除算而得，本題適用零稅率並無此數。\n(C) 新臺幣 262,500 元係誤按百分之五一般徵收率乘以銷售額，忽略了《加值型及非加值型營業稅法》第 7 條第四款。\n(D) 新臺幣 525,000 元係誤按百分之十計算，《加值型及非加值型營業稅法》第 10 條的百分之五至百分之十只是徵收率區間，並非本題稅率。\n【演算步驟】銷項稅額＝銷售額×適用稅率；銷售額為新臺幣 5,250,000 元，適用稅率依《加值型及非加值型營業稅法》第 7 條第四款為零；新臺幣 5,250,000 元×0＝新臺幣 0 元。\n【記憶點】貨物賣進保稅區供營運，稅率掛零，銷項稅額跟著掛零。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-tax-law-037","依加值型及非加值型營業稅法規定，下列何者非屬在中華民國境內銷售勞務？",37,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-tax-law-038","依加值型及非加值型營業稅法規定，下列何者非屬外銷適用零稅率之範圍？",38,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-tax-law-033","依營業稅法規定，下列何者不屬於銷售貨物？",33,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-039","依加值型及非加值型營業稅法規定，下列那一項營業人其營業稅稅率非為百分之一？",39,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-036",114,"下列營業稅稅率何者錯誤？",{"webId":56,"year":57,"stem":58,"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":60,"year":61,"stem":62,"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":64,"year":65,"stem":66,"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":68,"year":69,"stem":70,"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",false,1786689131318]