[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-tax-law-043":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-043","book-108-1-tax-law-043",108,1,43,"下列何者適用之營業稅法定稅率最低？",{"A":17,"B":18,"C":19,"D":20},"一般小規模營業人","農產品批發市場之承銷人","保險業之再保費收入","國際運輸用之船舶、航空器及遠洋漁船","D",null,"本題考點：營業稅零稅率、特種稅額計算稅率與金融保險業稅率的法定數值比較。\n【正解理由】《加值型及非加值型營業稅法》第 7 條第六款把「國際運輸用之船舶、航空器及遠洋漁船」列為營業稅稅率為零之貨物或勞務。四個選項對應的法定稅率分別為零、百分之零點一與百分之一，其中零為最小之數值，故選 D。\n【逐項排除】\n(A) 錯誤。一般小規模營業人依《加值型及非加值型營業稅法》第 13 條第一項，其營業稅稅率為百分之一，並非最低者。\n(B) 錯誤。農產品批發市場之承銷人依《加值型及非加值型營業稅法》第 13 條第二項，其營業稅稅率為百分之零點一，仍高於零。\n(C) 錯誤。保險業之再保費收入依《加值型及非加值型營業稅法》第 11 條第一項第二款但書，稅率為百分之一。\n(D) 正確。依《加值型及非加值型營業稅法》第 7 條第六款適用零稅率，稅率為零。\n【記憶點】零稅率的零、承銷人的零點一、小規模與再保費的一，三個數字排好就分得出高低。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-tax-law-041","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？",41,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-tax-law-045","贈與人有以下何種情形，以受贈人為納稅義務人？①行蹤不明 ②和受贈人屬二親等以內親屬 ③逾法定繳納期限尚未繳納贈與稅，且在中華民國境內無財產可供執行 ④死亡時贈與稅尚未核課",45,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-046","遺產及贈與稅法所訂之下列那些金額，每遇消費者物價指數較上次調整之指數累計上漲達百分之十以上時，自次年起按上漲程度調整之？①免稅額 ②被繼承人之喪葬費用扣除額 ③被繼承人之配偶扣除額 ④父母於子女婚嫁時所贈與之財物金額",46,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-043",114,"依現行營業稅法，下列何者為應稅貨物或勞務？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-043",113,"營業人除依法免用統一發票者外，主管稽徵機關應核定其使用統一發票，由營業人向主管稽徵機關申請核發統一發票購票證，加蓋統一發票專用章，以憑購用統一發票。但營業人有下列何種情形時，主管稽徵機關應停止其購買統一發票？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-043",112,"依加值型及非加值型營業稅法規定，營業人漏開統一發票經查獲者，一年內經查獲幾次，應停止其營業？為停止營業處分時，其期限最長不得超過幾個月？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-043",111,"110 年營利事業基本稅額計徵，下列敘述何者正確？①基本所得額扣除新臺幣 100 萬元 ②法定稅率最高不得超過百分之十五 ③法定稅率最低不得低於百分之十 ④徵收率是百分之十二",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-043",110,"下列何種情況溢付之營業稅得申請退還？①因銷售免稅貨物或勞務 ②因購置自用乘人小汽車 ③因進口機器設備 ④因合併註銷登記",false,1786689129728]