[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-tax-law-021":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-107-1-稅務相關法規概要-021","book-107-1-tax-law-021",107,1,21,"依營業稅法規定，下列何項貨物或勞務之銷售免徵營業稅？",{"A":17,"B":18,"C":19,"D":20},"證券公司代客買賣上市股票收取之手續費收入","適用非加值型營業稅之營業人，銷售其非經常買進、賣出而持有之固定資產","投資顧問公司提供之理財諮詢勞務","電影院播映電影之票價收入","B",null,"本題考點：《加值型及非加值型營業稅法》第 8 條第 1 項所列舉的免稅貨物或勞務，關鍵落在第 22 款。\n【正解理由】依《加值型及非加值型營業稅法》第 8 條第 1 項第 22 款，「依第四章第二節規定計算稅額之營業人，銷售其非經常買進、賣出而持有之固定資產」免徵營業稅。同法第四章第二節即特種稅額計算，適用者正是非加值型營業稅之營業人，故選 B。\n【逐項排除】\n(A) 證券公司代客買賣上市股票所收之手續費，為《加值型及非加值型營業稅法》第 8 條第 1 項第 32 款但書明文排除之「佣金及手續費」，應依同法第 11 條第 1 項所定證券業稅率課徵。\n(B) 正確。適用非加值型營業稅之營業人即《加值型及非加值型營業稅法》第四章第二節計算稅額者，其銷售非經常買進、賣出而持有之固定資產，依同法第 8 條第 1 項第 22 款免稅。\n(C) 投資顧問公司提供之理財諮詢勞務，未列於《加值型及非加值型營業稅法》第 8 條第 1 項各款，應依同法第 14 條按第 10 條所定徵收率計算銷項稅額。\n(D) 電影院播映電影之票價收入同樣不在《加值型及非加值型營業稅法》第 8 條第 1 項各款之內，應依同法第 14 條就銷售額計算銷項稅額。\n【記憶點】《加值型及非加值型營業稅法》第 8 條第 1 項第 22 款只給非加值型營業人賣固定資產，手續費與佣金則被第 32 款但書擋在門外。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-tax-law-020","依現行遺贈稅法規定，下列何項行為需課徵贈與稅？",20,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-tax-law-022","依現行相關稅法規定，有關納稅義務人權利保護之規定，下列敘述何者錯誤？",22,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-tax-law-019","依遺產及贈與稅法（以下稱遺贈稅法）規定，張君死亡前 2 年內處分之下列財產，何者免依規定併入其死亡時遺產總額課稅？",19,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-tax-law-023","依稅捐稽徵法規定，有關稅捐之移送強制執行，下列敘述何者錯誤？",23,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-tax-law-018","依稅捐稽徵法規定，納稅義務人於 107 年 6 月 3 日申報其 106 年度之綜合所得稅，核課期間至何時屆滿？",18,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-tax-law-024","依所得稅法相關規定，按一般稅額計算營業稅之營利事業自國外進貨，進口時下列何項不得列為其進貨成本？",24,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-021",114,"乙公司為電子產品外銷廠商，其 113 年度外銷貨品一批，售價 8,000 萬元，預收貨款 3,000 萬元，餘額 5,000 萬元待交貨時再收。該批貨品於 113 年 12 月 28 日報關出口，於 114 年 1 月 10 日運抵目的地交貨，請問該銷貨收入屬那一年度？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-021",113,"根據營利事業所得稅查核準則，有關折舊費用之提列，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-021",112,"下列有關信託課稅規定，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-021",111,"根據營利事業所得稅查核準則，下列費用併入製造成本的敘述何者是錯誤的？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-021",110,"甲君因欠繳綜合所得稅導致其所有之土地遭法院拍賣，假設甲君尚未繳納或償還之項目包括：①欠繳之所得稅 ②該筆土地的地價稅 ③銀行抵押債務 ④普通債務則以上債權之清償順序應為下列何者？",false,1786689130001]