[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-tax-law-041":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-041","book-106-1-tax-law-041",106,1,41,"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？",{"A":17,"B":18,"C":19,"D":20},"應納稅額$25,000","應納稅額$5,000","應納稅額$2,000","留底稅額$13,000","B",null,"本題考點：一般稅額計算下應納或溢付營業稅額的計算，關鍵在哪些進項稅額不得扣抵。\n【正解理由】外銷貨物依《加值型及非加值型營業稅法》第 7 條第一款適用零稅率，內銷依同法第 14 條計算銷項稅額；酬勞員工之貨物與員工伙食購買之主、副食品，均屬同法第 19 條第一項第四款「酬勞員工個人之貨物或勞務」，進項稅額不得扣抵，故僅進貨稅額可扣抵；依同法第 15 條第一項相減後再減上期留抵稅額，得新臺幣 5,000 元，故選 B。\n【逐項排除】\n(A) 應納稅額新臺幣 25,000 元係漏未減除上期留抵稅額 20,000 元。\n(B) 應納稅額新臺幣 5,000 元與前開計算結果相符，為正確選項。\n(C) 應納稅額新臺幣 2,000 元係誤將員工伙食進項稅額 3,000 元列為可扣抵。\n(D) 留抵稅額新臺幣 13,000 元係誤將酬勞員工貨物 15,000 元與伙食 3,000 元一併扣抵所致。\n【演算步驟】銷項稅額 = 外銷新臺幣 2,000,000 元 × 0% ＋ 內銷新臺幣 8,000,000 元 × 5% = 新臺幣 400,000 元；可扣抵進項稅額 = 進貨新臺幣 375,000 元；應納稅額 = 新臺幣 400,000 元 − 375,000 元 − 上期留抵 20,000 元 = 新臺幣 5,000 元。\n【記憶點】零稅率不生銷項，酬勞員工的進項不得扣抵，上期留抵最後才減。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-tax-law-038","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？",38,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-tax-law-044","下列何項非屬營業人開立統一發票應載明事項？",44,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-041",114,"依現行營業稅法，酒家及有陪侍服務之茶室、咖啡廳、酒吧等之營業稅稅率為？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-041",113,"適用零稅率的營業人，得申請以每月為一期，於次月 15 日前，填具規定格式之申報書，檢附退抵稅款及其他有關文件，向主管稽徵機關申報銷售額、應納或溢付營業稅額，但經核准後多久之內不得申請變更？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-041",112,"依加值型及非加值型營業稅法規定，下列進項稅額何者不得扣抵銷項稅額？①勞軍用之電視機 ②公司送貨用之小貨車 ③交際應酬用之貨物 ④員工年終摸彩之貨物 ⑤公司召開股東會贈送紀念品支出 ⑥辦公處室水電費用",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-041",111,"依現行稅法，營業稅納稅義務人虛報進項稅額，除追繳稅款外，處多少罰鍰？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-041",110,"下列何者之營業稅稅率為百分之一？①理髮業 ②農產品批發市場之承銷人 ③計程車業 ④有陪侍服務之茶室",false,1786689130900]