[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-tax-law-014":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-110-1-稅務相關法規概要-014","book-110-1-tax-law-014",110,1,14,"營業人之交易，下列何者免徵營業稅？①國內出售黃金條塊 ②進口黃金條塊 ③國內銷售生鮮農產品 ④進口生鮮農產品",{"A":17,"B":18,"C":19,"D":20},"①④","②④","①②③","②③④","C",null,"本題考點：《加值型及非加值型營業稅法》第 8 條的國內銷售免稅範圍，與同法第 9 條的進口免稅範圍兩者並不一致。\n【正解理由】依《加值型及非加值型營業稅法》第 8 條第一項第三十款，「金條、金塊、金片、金幣及純金之金飾或飾金」免徵營業稅；同項第十九款則將「飼料及未經加工之生鮮農、林、漁、牧產物、副產物」列為免稅，故①③均屬免稅。至於進口，《加值型及非加值型營業稅法》第 9 條第一款規定，進口「第七條第六款、第八條第一項第二十七款之肥料及第三十款之貨物」免徵營業稅，黃金條塊即屬第三十款之貨物而免稅；生鮮農產品之進口則不在該條三款之列，仍應課徵。免稅者為①②③，故選 C。\n【逐項排除】\n(A) ①④：①合於《加值型及非加值型營業稅法》第 8 條第一項第三十款而免稅，但④之進口生鮮農產品不在同法第 9 條列舉之列，本組合含應稅項目。\n(B) ②④：②合於《加值型及非加值型營業稅法》第 9 條第一款而免稅，④則為應稅，且本組合漏列①③兩個免稅項目。\n(C) ①②③：三者分別合於《加值型及非加值型營業稅法》第 8 條第一項第三十款、同法第 9 條第一款與同法第 8 條第一項第十九款，為官方答案。\n(D) ②③④：②③固為免稅，但併入應課稅之④，且漏列①。\n【記憶點】黃金國內賣與進口都免稅；生鮮農產品只有國內銷售免稅，一進口就要課。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-tax-law-013","營利事業採用完工百分比法計算工程損益時，其計算方法不包括下列何者？",13,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-tax-law-015","依據所得稅法第 14 條之規定，著作人自行出版銷售著作之收入屬於何種所得？",15,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-tax-law-012","有關營利事業列報交際費之敘述，下列何者錯誤？",12,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-tax-law-016","甲公司為加值型營業稅之營業人，當期國內應稅銷售額為 600 萬元，外銷銷售額 100 萬元，因進貨及費用而取得之進項稅額為 25 萬元，上期累積留抵税額 10 萬元，則該公司本期營業稅：①應納稅額 5 萬元 ② 應退稅額 5 萬元 ③留抵稅額 5 萬元 ④退稅限額 5 萬元",16,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-tax-law-011","依營利事業查核準則規定，營利事業繳納以下何種稅款，得列為費用或損失？",11,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-017","有關小規模營業人之敘述，下列何者錯誤？",17,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-014",114,"下列所得之分類何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-014",113,"總機構在中華民國境外之營利事業，如在中華民國境內經營國際運輸、承包營建工程、提供技術服務或出租機器設備等業務，其成本費用分攤計算困難者，得向財政部申請核准，或由財政部核定，按其在中華民國境內營業收入之特定比例計算為中華民國境內之營利事業所得額。該比例為 10%，適用下列何者？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-014",112,"A 公司會計年度採曆年制，其出售甲房地之交易過程如下：①108 年 12 月 1 日簽訂不動產買賣契約 ②109 年 10 月 20 日收取尾款 ③110 年 12 月 21 日交付該房地 ④111 年 1 月 2 日辦竣所有權移轉登記。依營利事業所得稅查核準則規定，其所得應歸屬年度為何？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-014",111,"受益人不特定或尚未存在之信託財產發生收入，年度所得稅的納稅義務人為下列何者？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-014",109,"甲公司總機構在美國，經財政部依所得稅法第 25 條規定，核定按營業收入百分比計算所得額，108 年度在境內提供技術服務收入有 2.5 億元，則該公司當年度之營利事業所得額及應納稅額各為新臺幣若干元？",false,1786689128455]