[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-tax-law-044":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-044","book-110-1-tax-law-044",110,1,44,"下列情形何者非視為銷售貨物？",{"A":17,"B":18,"C":19,"D":20},"營業人以其產製供銷售之貨物，轉供營業人自用","營業人將貨物抵償債務","營業人委託他人代銷貨物者","因信託行為成立，委託人與受託人間移轉信託財產","D",null,"本題考點：《加值型及非加值型營業稅法》第 3 條第三項視為銷售貨物的五款，與同法第 3-1 條信託財產移轉的排除規定。\n【正解理由】依《加值型及非加值型營業稅法》第 3-1 條第一款，信託財產於「因信託行為成立，委託人與受託人間」移轉或為其他處分者，不適用前條有關視為銷售之規定。因信託行為成立而在委託人與受託人間移轉信託財產，正落在該款所排除的範圍，並非視為銷售貨物，故選 D。\n【逐項排除】\n(A) 營業人以其產製供銷售之貨物轉供營業人自用，合於《加值型及非加值型營業稅法》第 3 條第三項第一款「以其產製、進口、購買供銷售之貨物，轉供營業人自用」，視為銷售貨物。\n(B) 營業人將貨物抵償債務，合於同法第 3 條第三項第二款，該款與解散或廢止營業時所餘存之貨物、分配與股東或出資人者並列，視為銷售貨物。\n(C) 營業人委託他人代銷貨物者，合於同法第 3 條第三項第四款，視為銷售貨物；受託方銷售代銷貨物則落在同項第五款。\n(D) 因信託行為成立而在委託人與受託人間移轉信託財產，依同法第 3-1 條第一款不適用視為銷售之規定，即本題所問的非視為銷售者。\n【記憶點】視為銷售五款是「自用或無償移轉、餘存與抵債分配、自己名義代購、委託代銷、銷售代銷」；信託關係人間的移轉則整組排除。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-tax-law-045","下列何種情形，免課贈與稅？",45,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-047","擔保稅款之擔保品計價，下列何者錯誤？",47,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-044",114,"下列有關統一發票之開立時限何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-044",113,"根據我國統一發票使用辦法之規定，下列有關營業人開立統一發票之敘述，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-044",112,"忠孝公司本年 8 月向仁愛百貨公司購買商品禮券一批，總計新臺幣 120 萬元，取得百貨公司開立之電子統一發票。該禮券於 9 月中秋節前分發以犒賞員工。請問本筆發票進項稅額能否扣抵該公司之銷項稅額？如可扣抵，應自所申報之那一期銷項稅額扣抵？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-044",111,"以自動販賣機從事下列何者行為應逐筆開立統一發票交付買受人？①銷售遊戲點數卡 ②銷售食品 ③銷售飲料 ④銷售書籍 ⑤收取停車費",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-044",109,"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",false,1786689128750]