[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-037":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-037","book-105-1-tax-law-037",105,1,37,"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？",{"A":17,"B":18,"C":19,"D":20},"銷售之勞務係在中華民國境內提供","國際運輸事業自中華民國境外載運客、貨入境者","銷售之勞務係在中華民國境外提供但在境內使用","外國保險業自中華民國境內保險業承保再保險者","B",null,"本題考點：《加值型及非加值型營業稅法》第 4 條第二項所定在中華民國境內銷售勞務的三種情形。\n【正解理由】依《加值型及非加值型營業稅法》第 4 條第二項，在中華民國境內銷售勞務者以三種情形為限：銷售之勞務在中華民國境內提供或使用、國際運輸事業自中華民國境內載運客貨出境、外國保險業自中華民國境內保險業承保再保險。該項第二款的文字是「國際運輸事業自中華民國境內載運客、貨出境者」，自境外載運入境並未列入，故選 B。\n【逐項排除】\n(A) 銷售之勞務在中華民國境內提供，正是《加值型及非加值型營業稅法》第 4 條第二項第一款前段所定情形。\n(B) 國際運輸事業自中華民國境外載運客、貨入境，方向與《加值型及非加值型營業稅法》第 4 條第二項第二款的「自中華民國境內載運客、貨出境」相反，不屬境內銷售勞務，為應選項。\n(C) 勞務在境外提供而在境內使用，合於《加值型及非加值型營業稅法》第 4 條第二項第一款後段所稱之使用者。\n(D) 外國保險業自中華民國境內保險業承保再保險，為《加值型及非加值型營業稅法》第 4 條第二項第三款明列之情形。\n【記憶點】國際運輸只認「境內載運出境」這一個方向，載進來的不算境內銷售勞務。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-040","依加值型及非加值型營業稅法規定，下列那一項營業人申報之溢付稅額，不能由主管稽徵機關查明後退還之？",40,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-037",114,"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？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-037",113,"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，進項稅額中有 10 萬元是購進自用乘人小汽車，另有 20 萬元是對政府的捐獻。同期銷售應稅貨物 2,400 萬元，銷項稅額 120 萬元，銷售免稅貨物 1,600 萬元，其中 1,000 萬元為土地價額，故進項稅額不得扣抵銷項稅額比例為 20%。試問甲營業人當期應納稅額為多少？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-037",112,"我國 A 海運公司 112 年相關交易情形如下：①銷售國際運輸用之船舶 ②進口國際運輸用之船舶 ③進口經營國際貿易之我國船舶專用之燃料 ④銷售供漁船使用之機器設備之用油。以上何種銷售情形免徵營業稅？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-037",111,"被繼承人為受死亡之宣告者，應自何日起算遺產稅的申報期間？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-037",110,"下列何者得免用統一發票？①營業人取得之賠償收入 ②娛樂業之門票收入 ③獨資事業 ④電視臺之廣告播映",false,1786689131329]