[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-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-109-1-稅務相關法規概要-041","book-109-1-tax-law-041",109,1,41,"採直接扣抵法之兼營營業人進口水果 100 萬元，在國內銷售水果 80 萬元，依加值型及非加值型營業稅法有關營業稅之計算及徵收，下列何者正確？",{"A":17,"B":18,"C":19,"D":20},"進口需繳納 5%營業稅，由海關代徵；在國內銷售應繳 5%，其進口之進項稅額可以扣抵，由國稅局徵收","進口需繳納 5%營業稅，由海關代徵；在國內銷售免徵營業稅，其進口之進項稅額不可以扣抵","進口及在國內銷售均免徵營業稅，仍須向國稅局申報營業稅","進口需繳納 5%營業稅，在國內銷售免徵營業稅；其進口之進項稅額可以扣抵，均由國稅局徵收","B",null,"本題考點：免稅農產品在進口與銷售兩階段的待遇差異，及進項稅額可否扣抵。\n【正解理由】依《加值型及非加值型營業稅法》第 8 條第一項第十九款，飼料及未經加工之生鮮農、林、漁、牧產物、副產物免徵營業稅，水果屬之，故國內銷售免徵；同法第 9 條所列進口免稅貨物，限於國際運輸用之船舶、航空器及遠洋漁船、肥料、純金之金條金塊等貨物、關稅法第四十九條規定之貨物及本國之古物，水果不在其列，故進口應課 5% 營業稅，並依《加值型及非加值型營業稅法》第 41 條由海關代徵；同法第 19 條第三項就兼營免稅貨物者定有不得扣抵之比例，採直接扣抵法該批水果全歸屬免稅銷售，進項稅額不得扣抵，故選 B。\n【逐項排除】\n(A) 海關代徵無誤，但國內銷售水果免徵營業稅，無銷項稅額，進項稅額亦不得扣抵。\n(B) 進口課 5% 由海關代徵、國內銷售免徵、進項稅額歸屬免稅銷售不得扣抵，本項正確。\n(C) 進口水果不在免徵之列，「進口及在國內銷售均免徵」不符規定。\n(D) 進口營業稅由海關代徵而非國稅局，免稅銷售之進項稅額不得扣抵。\n【演算步驟】進口營業稅額 ＝ 新臺幣 1,000,000 元 × 5% ＝ 新臺幣 50,000 元（海關代徵）；國內銷項稅額 ＝ 新臺幣 800,000 元 × 0 ＝ 新臺幣 0 元；得扣抵之進項稅額 ＝ 新臺幣 0 元。\n【記憶點】生鮮農產品「賣免稅、進口要課」，進項稅額不得扣抵。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-tax-law-040","境外電商營業人銷售電子勞務予境內自然人之年銷售額逾新臺幣多少元，應自行或委託報稅之代理人向稽徵機關辦理稅籍登記？",40,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-tax-law-042","各行業關於營業稅額計算方式及稅率規定，依加值型及非加值型營業稅法，下列敘述何者錯誤？",42,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-tax-law-039","甲公司 109 年 7、8 月的進銷交易如下：內銷銷貨定價 8,400,000 元，外銷銷貨 5,000,000 元，進貨，購置筆電捐贈財團法人設立之孤兒院 31,500 元（含稅） 12,600,000（含稅），租用大型汽車載運員工上下班支付之租金 210,000 元（含稅），支付汽車油單 40,000 元（未含稅），進口應稅貨物 50,000 元（未含稅）。試計算甲公司當期營業稅額為何？",39,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-tax-law-043","依統一發票使用辦法規定，下列敘述何者正確？①營業人開立不實統一發票，主管稽徵機關應停止其購買統一發票 ②營業人以貨物與他人交換貨物者，應於換出時，開立統一發票 ③營業人滯欠營業稅未繳清，主管稽徵機關應停止其購買統一發票 ④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，應於兌換貨物時開立統一發票 ⑤保稅區營業人銷售予課稅區營業人未輸往課稅區而直接出口之貨物，免開立統一發票",43,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-109-1-tax-law-038","依加值型及非加值型營業稅法規定，營業人下列何種溢付稅款不得申請退還，應留抵應納營業稅？ ①因合併或解散申請註銷登記者，其溢付之營業稅 ②因銷售適用免稅貨物而溢付之營業稅 ③因取得固定資產而溢付之營業稅 ④銷售與保稅區營業人供營運之貨物或勞務而溢付之營業稅 ⑤因境內銷售房屋而溢付之營業稅",38,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-tax-law-044","下列何者屬於國稅且採累進稅率之稅目？①綜合所得稅 ②遺產稅及贈與稅 ③土地增值稅 ④非加值型營業稅",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,1786689129214]