[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-tax-law-040":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-040","book-110-1-tax-law-040",110,1,40,"下列何者非我國加值型及非加值型營業稅之課稅範圍？",{"A":17,"B":18,"C":19,"D":20},"國際運輸事業自中華民國境內載運貨物出境者","外國保險業自中華民國境內保險業承保再保險","貨物自國外進入海關管理之物流中心","銷售貨物之交付須移運者，其起運地在中華民國境內","C",null,"本題考點：營業稅課稅範圍的三個構成要素，以及保稅區在進口定義中的例外地位。\n【正解理由】依《加值型及非加值型營業稅法》第 1 條，在中華民國境內銷售貨物或勞務及進口貨物，均應依本法規定課徵加值型或非加值型之營業稅。而同法第 5 條第一款規定「貨物自國外進入中華民國境內者」為進口，「但進入保稅區之保稅貨物，不包括在內」；同法第 6 條之 1 第一項並將海關管理之物流中心明列為保稅區。貨物自國外進入海關管理之物流中心，即屬進入保稅區之保稅貨物，不構成該法所稱進口，因而不在課稅範圍之內，故選 C。\n【逐項排除】\n(A) 國際運輸事業自中華民國境內載運貨物出境者：《加值型及非加值型營業稅法》第 4 條第二項第二款明定係在中華民國境內銷售勞務，屬課稅範圍。\n(B) 外國保險業自中華民國境內保險業承保再保險：同法第 4 條第二項第三款明定係在中華民國境內銷售勞務，屬課稅範圍。\n(C) 貨物自國外進入海關管理之物流中心：屬同法第 5 條第一款但書所稱進入保稅區之保稅貨物，不構成進口。\n(D) 銷售貨物之交付須移運者，其起運地在中華民國境內：同法第 4 條第一項第一款明定係在中華民國境內銷售貨物，屬課稅範圍。\n【記憶點】境內銷售貨物、境內銷售勞務、進口貨物三扇門，保稅區的貨物在進口那扇門前先被但書擋下。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-tax-law-039","納稅義務人，有下列何種情形，除追繳稅款外，按所漏稅額處五倍以下罰鍰，並得停止其營業？①虛報進項稅額 ②經核定應使用統一發票而不使用 ③未依規定申請稅籍登記而營業 ④於帳簿為虛偽不實之記載",39,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-tax-law-041","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",41,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-tax-law-038","營利事業之帳簿憑證因公司會計人員帶回家以致滅失者，稽徵機關如何計算其所得額？",38,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-tax-law-042","依加值型及非加值型營業稅法規定，進口菸品於計算其營業稅應納稅額時，其稅基為何？",42,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-tax-law-037","下列何者得免用統一發票？①營業人取得之賠償收入 ②娛樂業之門票收入 ③獨資事業 ④電視臺之廣告播映",37,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-043","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",43,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-040",114,"依現行營業稅法，下列何者免徵營業稅？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-040",113,"根據加值型及非加值型營業稅法，關於營業稅的課稅與減免範圍，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-040",112,"依加值型及非加值型營業稅法相關規定，有關銷售額之敘述，下列何者正確？①互易貨物應以換入或換出時價從高認定 ②銷售額應包括銷售時收取之營業稅 ③銷售額應包括應稅貨物之貨物稅 ④受託代購貨物者，其銷售額應以時價為準",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-040",111,"依查定計算營業稅額之特種飲食業，由主管稽徵機關隔多久填發繳款書通知繳納一次？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-040",109,"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？",false,1786689128711]