[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-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-106-1-稅務相關法規概要-038","book-106-1-tax-law-038",106,1,38,"依現行加值型及非加值型營業稅法之規定，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"營業人之總機構及其他固定營業場所，應於開始營業前，由總機構向主管稽徵機關申請稅籍登記","營業人營業登記事項如有變更，或合併、轉讓時，應於事實發生之日起 30 日內，向經濟部申請變更或註銷登記","營業人暫停營業應於停業後，向主管稽徵機關申報核備；復業時免核備","營業人因合併、增加資本、營業地址或營業種類變更而申請變更登記者，不需先繳清稅款","D",null,"本題考點：營業稅稅籍登記的辦理機關、變更期限、暫停營業申報時點，以及變更登記須先繳清稅款的但書。\n【正解理由】《加值型及非加值型營業稅法》第 30 條第二項規定「前項營業人申請變更登記或註銷登記，應於繳清稅款或提供擔保後為之。但因合併、增加資本、營業地址或營業種類變更而申請變更登記者，不在此限」，題目所列四種情形正落在但書，不受先繳清稅款的拘束，故選 D。\n【逐項排除】\n(A) 《加值型及非加值型營業稅法》第 28 條要求總機構及其他固定營業場所「分別」向主管稽徵機關申請稅籍登記，並非由總機構統一申請。\n(B) 《加值型及非加值型營業稅法》第 30 條第一項的期限是事實發生之日起十五日內，受理者為主管稽徵機關，不是經濟部，選項的日數與機關都不合。\n(C) 《加值型及非加值型營業稅法》第 31 條規定營業人暫停營業應於停業前向主管稽徵機關申報核備，復業時亦同，並非停業後才申報、復業免核備。\n(D) 因合併、增加資本、營業地址或營業種類變更而申請變更登記者，依《加值型及非加值型營業稅法》第 30 條第二項但書不在應先繳清稅款之列，為正確選項。\n【記憶點】變更與註銷原則上先繳清稅款，合併、增資、遷址、換業別四種變更除外。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-tax-law-037","下列何項按所漏稅額處五倍以下罰鍰，但處罰金額不得超過新臺幣一百萬元？",37,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-tax-law-041","甲公司為依一般稅額計算且未銷售免稅貨物或勞務之營業人。105 年 5 月、6 月的營業稅資料如下：①外銷$2,000,000、內銷$8,000,000 ②進貨金額$7,500,000，稅額$375,000 ③酬勞員工貨物$300,000，稅額 $15,000 ④辦理員工伙食購買主、副食品等費用$60,000，稅額$3,000 ⑤上期留抵稅額$20,000。請問應納或溢付稅額為何？",41,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-106-1-tax-law-036","某營業人之總機構設於臺北市，另在新北市、桃園市、臺中市、臺南市、高雄市、宜蘭縣及花蓮縣各設有 5 處固定營業處所，請問應辦理稅籍登記之處所為若干？",36,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-tax-law-042","下列何種情形營業人應開立統一發票？",42,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-106-1-tax-law-035","主管稽徵機關在下列何種情形下，得依查得資料核定營業人銷售額及應納稅額？",35,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-tax-law-043","依統一發票使用辦法之規定，下列敘述何者正確？",43,[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,1786689130870]