[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-tax-law-031":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-031","book-107-1-tax-law-031",107,1,31,"依營業稅法相關規定，有關銷售額之敘述，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"互易貨物應以換入或換出時價從高認定","銷售額應包括應稅貨物之貨物稅","以較時價為低之價格銷售而無正當理由時，稽徵機關得以時價認定其銷售額","受託代購貨物者，其銷售額應以時價為準","D",null,"本題考點：營業稅銷售額的認定基礎，重點在受託代購貨物時，銷售額究竟是貨物時價還是受託報酬。\n【正解理由】依《加值型及非加值型營業稅法》第 16 條第一項，第十四條所定之銷售額，為營業人銷售貨物或勞務所收取之全部代價，包括營業人在貨物或勞務之價額外收取之一切費用，但本次銷售之營業稅額不在其內。受託代購貨物之營業人，雖依同法第 3 條第三項第三款「營業人以自己名義代為購買貨物交付與委託人者」被視為銷售貨物，但其就該筆交易實際收取之代價是受託之佣金或手續費，銷售額即應以佣金或手續費為準，而非以貨物之時價認定，(D) 之敘述與此不符，故選 D。\n【逐項排除】\n(A) 敘述正確。營業人以貨物與他人交換貨物，雙方均無現金收付，其銷售額應以換出或換入貨物之時價從高認定。\n(B) 敘述正確。《加值型及非加值型營業稅法》第 16 條第二項明定，貨物如係應徵貨物稅、菸酒稅或菸品健康福利捐者，其銷售額應加計貨物稅額、菸酒稅額或菸品健康福利捐金額在內。\n(C) 敘述正確。同法第 17 條規定，營業人以較時價顯著偏低之價格銷售貨物或勞務而無正當理由者，主管稽徵機關得依時價認定其銷售額。\n(D) 敘述錯誤，為本題所要選出者。代購之銷售額基礎是受託報酬；若改以貨物時價計算，等於把委託人負擔的貨款重複列為代購營業人的銷售額。\n【記憶點】代購看佣金、互易看時價從高、顯著低價無正當理由由稽徵機關按時價認定。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-tax-law-030","依現行所得稅法規定，個人居住者 107 年度之下列何種所得應採分離課稅，無須計入綜合所得總額？",30,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-tax-law-032","依遺贈稅法規定，有關分期繳納及實物抵繳之敘述，下列何者正確？",32,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-tax-law-029","依現行所得稅法規定，個人非居住者交易於 105 年後購入、持有房屋、土地之期間超過十年者，該交易之所得稅稅率為多少？",29,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-tax-law-033","我國國民王先生（居住者，無配偶）107 年中因病去世，遺有國內銀行存款 7,000 萬元、國外銀行存款 2,000 萬元，由獨生女（17 歲 3 個月）繼承遺產。請問其遺產稅應納稅額為多少元？",33,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-tax-law-028","依現行所得稅法規定，個人居住者因財政部公告之調職、非自願離職或其他非自願性因素，交易於 105 年後購入、持有期間在二年以下之房屋、土地者，該交易之所得稅稅率為多少？",28,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-tax-law-034","107 年度黃先生取得境外來源所得 80 萬元，黃太太取得境外來源所得 1,000 萬元。該申報戶之綜合所得總額為 700 萬元、綜合所得淨額為 650 萬元。請問該申報戶之基本所得稅額為多少元？",34,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-031",114,"甲公司每月支付租金 40,000 元向乙租賃公司租用自用乘人小客車 1 輛，租賃期間為 3 年，租期屆滿後無條件移轉給甲公司所有，請問每期申報營業稅時，小客車租賃費用可扣抵之進項稅額為若干元？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-031",113,"根據加值型及非加值型營業稅法之規定，下列何種情形非屬營業稅課徵範圍？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-031",112,"我國居住者個人甲 112 年所得資料如下：①申報 112 年度綜合所得淨額 450 萬元，一般所得稅額 95.8 萬元 ②直接持有符合受控外國企業制度之中華民國境外關係企業股份 10%，該關係企業當年度盈餘換算新臺幣為 800 萬元 ③交易在證券交易所上市之股票，利得 50 萬元 ④對政府捐贈 800 萬元（實物及現金各 400 萬元）全數申報列舉扣除額 ⑤取得美國有價證券利息 10 萬元。依所得基本稅額條例相關規定，112 年度基本所得額及基本稅額金額各為何？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-031",111,"依現行稅法，有陪侍服務酒吧的特種飲食業，營業稅稅率是多少？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-031",110,"丙公司 110 年期初備抵呆帳餘額為 4 萬元，期末有應收帳款 300 萬元及應收票據 200 萬元，則丙公司申報 110 年營利事業所得稅時，可申報呆帳多少元？",false,1786689130098]