[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-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-110-1-稅務相關法規概要-043","book-110-1-tax-law-043",110,1,43,"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",{"A":17,"B":18,"C":19,"D":20},"①②","③④","①③","②④","B",null,"本題考點：《加值型及非加值型營業稅法》第 39 條溢付營業稅額「查明後退還」與「留抵應納營業稅」的分界。\n【正解理由】依《加值型及非加值型營業稅法》第 39 條第一項，應由主管稽徵機關查明後退還之溢付稅額僅限三款：因銷售第 7 條規定適用零稅率貨物或勞務而溢付之營業稅、因取得固定資產而溢付之營業稅、因合併、轉讓、解散或廢止申請註銷登記者其溢付之營業稅；同條第二項規定前項以外之溢付稅額，應由營業人留抵應納營業稅。進口機器設備屬取得固定資產，合併註銷登記屬第三款，故選 B。\n【逐項排除】\n(A) ①銷售免稅貨物或勞務不是同法第 7 條的零稅率，且同法第 19 條第二項明定專營第 8 條第一項免稅貨物或勞務者，其進項稅額不得申請退還；②自用乘人小汽車依同法第 19 條第一項第五款進項稅額即不得扣抵，不生溢付可退的問題。\n(B) ③進口機器設備即同法第 39 條第一項第二款之取得固定資產；④合併註銷登記即同項第三款所列合併、轉讓、解散或廢止申請註銷登記，兩者都在應退還之列。\n(C) ③固然合於同法第 39 條第一項第二款，但①如前所述屬免稅而非零稅率，整組因此不成立。\n(D) ④固然合於同法第 39 條第一項第三款，但②的進項稅額依同法第 19 條第一項第五款根本不得扣抵，整組因此不成立。\n【記憶點】能退的只有零稅率、取得固定資產、合併轉讓解散廢止註銷這三扇門，其餘一律留抵。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-tax-law-044","下列情形何者非視為銷售貨物？",44,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-tax-law-045","下列何種情形，免課贈與稅？",45,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-tax-law-040","下列何者非我國加值型及非加值型營業稅之課稅範圍？",40,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-046","被繼承人之下列財產，何者無需列入遺產總額？①捐贈給臺北市政府之遺產 ②遺產中作農業使用之農業用地 ③以部分遺產成立基金會 ④被繼承人遺產中經政府闢為公眾通行道路之土地",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-109-1-tax-law-043",109,"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",false,1786689128739]