[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-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-108-1-稅務相關法規概要-041","book-108-1-tax-law-041",108,1,41,"外國之事業、機關、團體、組織在中華民國境內無固定營業場所，銷售電子勞務予境內自然人者，下列何者為營業稅之納稅義務人？",{"A":17,"B":18,"C":19,"D":20},"無須繳納營業稅","外國之事業、機關、團體、組織","電子勞務之買受人","營業人或買受人協調擇一繳納","B",null,"本題考點：外國之事業在我國境內無固定營業場所而銷售電子勞務予境內自然人時，營業稅納稅義務人的法定歸屬。\n【正解理由】《加值型及非加值型營業稅法》第 2-1 條明定：「外國之事業、機關、團體、組織在中華民國境內無固定營業場所，銷售電子勞務予境內自然人者，為營業稅之納稅義務人，不適用前條第三款規定。」同法第 6 條第四款並把這類境外業者本身列為營業人，同法第 28-1 條第一項再要求其年銷售額逾一定基準時，應自行或委託中華民國境內居住之個人或有固定營業場所之事業為報稅代理人申請稅籍登記。納稅義務主體因此落在境外銷售者身上，故選 B。\n【逐項排除】\n(A) 錯誤。電子勞務在中華民國境內使用，依《加值型及非加值型營業稅法》第 4 條第二項第一款屬在境內銷售勞務，依同法第 1 條應課徵營業稅。\n(B) 正確。與《加值型及非加值型營業稅法》第 2-1 條之文字相符，境外業者自己就是納稅義務人。\n(C) 錯誤。以勞務買受人為納稅義務人是《加值型及非加值型營業稅法》第 2 條第三款的規定，同法第 2-1 條已明文排除該款於本情形之適用。\n(D) 錯誤。納稅義務人由法律直接指定，《加值型及非加值型營業稅法》並無由營業人與買受人協調擇一繳納之機制。\n【記憶點】境外電商賣電子勞務給境內自然人，稅籍自己登記、營業稅自己繳，買受人不再被拉來當納稅義務人。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-tax-law-040","下列貨物或勞務何者非屬免徵營業稅之範圍？",40,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-tax-law-042","為防止逃漏、控制稅源及促進統一發票之推行，財政部得訂定統一發票給獎辦法；其經費由全年營業稅收入總額中提出百分之多少以資支應？",42,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-tax-law-039","營業人發行商品禮券，禮券上已載明憑券兌付一定數量之貨物者，應於何時開立統一發票？",39,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-tax-law-043","下列何者適用之營業稅法定稅率最低？",43,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-108-1-tax-law-038","下列何者得免用或免開統一發票？①報社銷售之廣告 ②政府機關標售廢棄之物資 ③醫院診所提供之醫療勞務 ④電視臺之廣告播映",38,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-044","營業人連續營業幾年以上，每年營業額達多少元以上，且申報無虧損者，得向稽徵機關申請以進項憑證編列之明細表，代替進項稅額扣抵聯申報？",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,1786689129697]