[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-tax-law-030":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-106-1-稅務相關法規概要-030","book-106-1-tax-law-030",106,1,30,"下列何項非屬加值型及非加值型營業稅之課稅範圍？",{"A":17,"B":18,"C":19,"D":20},"由國外進口乘人小汽車","會計師執行業務所取得之收入","在中華民國境內無固定營業場所之外國公司，銷售電子勞務予境內自然人者","營利事業受託代銷貨物","B",null,"本題考點：《加值型及非加值型營業稅法》第 3 條第二項但書把執行業務者提供之專業性勞務排除在銷售勞務之外。\n【正解理由】依《加值型及非加值型營業稅法》第 1 條，「在中華民國境內銷售貨物或勞務及進口貨物，均應依本法規定課徵加值型或非加值型之營業稅」；同法第 3 條第二項規定「提供勞務予他人，或提供貨物與他人使用、收益，以取得代價者，為銷售勞務。但執行業務者提供其專業性勞務及個人受僱提供勞務，不包括在內」。會計師執行業務所取得之收入，屬執行業務者提供其專業性勞務，依該但書不構成銷售勞務，不在營業稅課稅範圍之內，故選 B。\n【逐項排除】\n(A) 由國外進口乘人小汽車，依《加值型及非加值型營業稅法》第 5 條第一款屬貨物自國外進入中華民國境內之進口，依同法第 1 條為課稅範圍。\n(B) 會計師執行業務收入依《加值型及非加值型營業稅法》第 3 條第二項但書排除於銷售勞務之外，非屬課稅範圍。\n(C) 在中華民國境內無固定營業場所之外國公司銷售電子勞務予境內自然人者，依《加值型及非加值型營業稅法》第 6 條第四款為營業人，同法第 2 條之 1 並定其為營業稅之納稅義務人，屬課稅範圍。\n(D) 營利事業受託代銷貨物，依《加值型及非加值型營業稅法》第 3 條第三項第五款，營業人銷售代銷貨物者視為銷售貨物，屬課稅範圍。\n【記憶點】執行業務者的專業性勞務與個人受僱提供之勞務，不算銷售勞務。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-tax-law-029","營利事業依現行加值型及非加值型營業稅法規定，視為銷售貨物之銷售額，下列何項處理正確？",29,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-tax-law-031","下列何者非屬營業稅之納稅義務人？",31,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-106-1-tax-law-028","依現行營利事業所得稅查核準則之規定，下列何項投資損失不予認定？",28,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-tax-law-032","下列何者非屬加值型及非加值型營業稅法之營業人？",32,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-106-1-tax-law-027","營建業已興建完成而轉供自用之房地，分攤其房地成本之方法，下列何項方法非屬現行營利事業所得稅查核準則第 51 條之 1 所規定之方法？",27,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-tax-law-033","下列何項貨物或勞務免徵營業稅？",33,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-030",114,"依現行營利事業所得稅查核準則，有關無形資產之攤折，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-030",113,"依據營利事業所得稅查核準則，有關收入的查核，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-030",112,"依所得稅法有關綜合所得稅之免稅額規定，下列何者得列報為受扶養親屬？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-030",111,"下列何者進項稅額不得扣抵銷項稅額？①交際應酬用之貨物 ②機器設備 ③自用乘人小汽車 ④勞軍用之貨物 ⑤捐贈慈善單位之貨物",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-030",110,"依現行所得稅法規定，下列何項所得必須併入綜合所得總額課徵綜合所得稅？①出售上市股票之交易所得 ②個人取自營利事業贈與之財產 ③百貨公司周年慶中奬奬品 ④國家考試命題酬勞 ⑤銀行利息所得",false,1786689130786]