[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-038":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-038","book-105-1-tax-law-038",105,1,38,"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？",{"A":17,"B":18,"C":19,"D":20},"保稅區營業人銷售與課稅區營業人之貨物","銷售與保稅區營業人供營運之貨物或勞務","保稅區營業人銷售與課稅區營業人存入自由港區事業或海關管理之保稅倉庫、物流中心以供外銷之貨物","依法設立之免稅商店銷售與過境或出境旅客之貨物","A",null,"本題考點：《加值型及非加值型營業稅法》第 7 條零稅率各款的要件，尤其是保稅區營業人銷售與課稅區營業人的兩種情形。\n【正解理由】依《加值型及非加值型營業稅法》第 7 條第八款，保稅區營業人銷售與課稅區營業人之貨物，須「未輸往課稅區而直接出口」才適用零稅率；同法第 7 條第九款則限於存入自由港區事業或海關管理之保稅倉庫、物流中心以供外銷者。單純銷售與課稅區營業人而貨物輸入課稅區，即留在境內供消費，不具外銷性質，故選 A。\n【逐項排除】\n(A) 保稅區營業人銷售與課稅區營業人之貨物，欠缺《加值型及非加值型營業稅法》第 7 條第八款所定「未輸往課稅區而直接出口」之要件，為應選項。\n(B) 銷售與保稅區營業人供營運之貨物或勞務，為《加值型及非加值型營業稅法》第 7 條第四款明列之零稅率項目。\n(C) 保稅區營業人銷售與課稅區營業人存入自由港區事業或海關管理之保稅倉庫、物流中心以供外銷之貨物，見《加值型及非加值型營業稅法》第 7 條第九款。\n(D) 依法設立之免稅商店銷售與過境或出境旅客之貨物，見《加值型及非加值型營業稅法》第 7 條第三款。\n【記憶點】保稅區貨物要零稅率，關鍵在貨有沒有真的出去；一進課稅區就不算外銷。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-041","某自助餐店被稽徵機關查定每月銷售額為 10 萬元，試問該自助餐店應如何申報繳納營業稅？",41,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-038",114,"大華於 A 網站向我國甲公司購買保健食品一組，該營業稅之納稅義務人為下列何者？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-038",113,"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營業稅率為零，由於銷項稅額為零，如有溢付稅額，得在退稅限額內由主管稽徵機關查明後退還 ②免稅，在銷售階段免徵營業稅，但進項稅額不能扣抵或退還 ③免稅等同於零稅率 ④保稅區營業人向課稅區營業人購買機器設備，適用零稅率",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-038",112,"依加值型及非加值型營業稅法規定，保險業經營專屬本業、非專屬本業及再保費等收入之營業稅稅率，分別為何？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-038",111,"依加值型及非加值型營業稅法，下列何者不適用「視為銷售」之規定？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-038",110,"營利事業之帳簿憑證因公司會計人員帶回家以致滅失者，稽徵機關如何計算其所得額？",false,1786689131335]