[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-tax-law-016":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-016","book-110-1-tax-law-016",110,1,16,"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",{"A":17,"B":18,"C":19,"D":20},"①④","②④","①③④","②③④","B",null,"本題考點：加值型營業人溢付稅額之計算與零稅率退稅限額判斷。\n【正解理由】依《加值型及非加值型營業稅法》第 15 條第一項，當期銷項稅額扣減進項稅額後之餘額，為當期應納或溢付營業稅額；同法第 7 條第一款外銷貨物稅率為零，外銷不生銷項稅額，扣除上期留抵後為溢付新臺幣 50,000 元。同法第 39 條第一項第一款，因銷售零稅率貨物或勞務而溢付之營業稅，應由主管稽徵機關查明後退還之。得退還之上限則依《加值型及非加值型營業稅法施行細則》所定，按零稅率銷售額乘徵收率為新臺幣 50,000 元。溢付數未逾限額，故選 B。\n【逐項排除】\n(A) ①④：④正確，①錯誤，本期為溢付而非應納稅額。\n(B) ②④：②應退稅額與④退稅限額均為新臺幣 50,000 元。\n(C) ①③④：①③均不成立，溢付數已全額退還而無留抵。\n(D) ②③④：②④正確，③錯誤，留抵稅額為新臺幣 0 元。\n【演算步驟】銷項稅額＝新臺幣 6,000,000 元×5%＝新臺幣 300,000 元（外銷部分銷項為零）。溢付數＝新臺幣 300,000 元−進項新臺幣 250,000 元−上期留抵新臺幣 100,000 元＝負新臺幣 50,000 元。退稅限額＝新臺幣 1,000,000 元×5%＝新臺幣 50,000 元，應退新臺幣 50,000 元、留抵新臺幣 0 元。\n【記憶點】先算溢付數，再比限額，限額內全退、超額留抵。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-tax-law-014","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",14,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-tax-law-018","營業人專營免稅營業項目者，下列敘述何者正確？①免辦理營業登記 ②免開立統一發票 ③免辦理營業稅申報 ④進項稅額不得申請退還",18,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-019","甲公司為兼營營業人，假設其當期加值型營業稅應稅銷售額 30 萬元，免稅銷售額 30 萬元，零稅率銷售額 30 萬元，則進項稅額不得扣抵比例為何？",19,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-016",114,"依現行所得稅法，公司股東所獲分配之股利屬於下列何項所得？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-016",113,"依據所得稅法，下列何者屬於列舉扣除額的項目？①災害損失 ②財產交易損失 ③長期照顧 ④房屋租金支出 ⑤自用住宅購屋借款利息 ⑥教育學費",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-016",112,"A 公司適用勞動基準法並依勞工退休金條例提繳勞工退休金，該公司 111 年給付員工薪資總額 180 萬元，提繳退休金 10.8 萬元，2 名員工自願從各自薪資 60 萬元中提繳退休金 2 萬元，下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-016",111,"依所得稅法，納稅義務人提供帳簿文據，若無特殊情形，稽徵機關應於帳簿文據提送完全之日起，多久內發還？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-016",109,"依所得稅法第 43 條之 4 規定，依外國法律設立之公司，下列何者為認定實際管理處所在境內之條件？ ①作成重大經營管理、財務管理及人事管理決策之處所在境內 ②在境內擁有房地產 ③在境內有實際執行主要經營活動 ④財務報表製作或儲存處所在境內 ⑤作成重大經營管理、財務管理及人事管理決策者為境內居住之個人",false,1786689128471]