[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-tax-law-034":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-111-1-稅務相關法規概要-034","book-111-1-tax-law-034",111,1,34,"跨境電商銷售電子勞務予境內自然人，有關課徵營業稅之相關規定何者是錯誤的？",{"A":17,"B":18,"C":19,"D":20},"營業稅之納稅義務人為營業人","在境內無營業場所者，不須辦理稅籍登記","在境內無營業場所者，年銷售額超過 48 萬元，應自行辦理稅籍登記並報繳營業稅","在境內無營業場所者，年銷售額超過 48 萬元，應委託境內代理人辦理稅籍登記並報繳營業稅","B",null,"本題考點：跨境電商銷售電子勞務予境內自然人的納稅義務人身分與稅籍登記義務。\n【正解理由】依《加值型及非加值型營業稅法》第 28 條之 1 第一項，第 6 條第四款所定營業人「之年銷售額逾一定基準者，應自行或委託中華民國境內居住之個人或有固定營業場所之事業、機關、團體、組織為其報稅之代理人，向主管稽徵機關申請稅籍登記」。境內無固定營業場所並不因此免除登記義務，逾基準即應辦理，B 項與該規定牴觸而為錯誤敘述，故選 B。\n【逐項排除】\n(A) 正確。《加值型及非加值型營業稅法》第 2 條之 1 明定外國之事業、機關、團體、組織在境內無固定營業場所而銷售電子勞務予境內自然人者「為營業稅之納稅義務人」，同法第 6 條第四款並將其列為營業人。\n(B) 錯誤，為本題所選。無固定營業場所而年銷售額逾一定基準者，仍應依《加值型及非加值型營業稅法》第 28 條之 1 第一項申請稅籍登記。\n(C) 正確。《加值型及非加值型營業稅法》第 28 條之 1 第一項容許「自行」申請稅籍登記，並依同法第 36 條第三項自行申報繳納。\n(D) 正確。同一項並列委託境內報稅代理人的方式，且依《加值型及非加值型營業稅法》第 28 條之 1 第二項應報經代理人所在地主管稽徵機關核准。\n【記憶點】跨境電商逾基準一定要辦稅籍登記，自辦或委託代理人二擇一，不是免辦。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-tax-law-033","營業人發行「憑券兌付一定數量之貨物」的商品禮券，應於何時開立統一發票？",33,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-tax-law-035","依現行稅法，統一發票給獎經費，由全年營業稅收入總額中提出多少支應？",35,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-tax-law-032","依現行稅法，小規模營業人的定義為下列何者？①無固定營業場所 ②規模狹小 ③交易零星 ④每月銷售額免用統一發票",32,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-tax-law-036","依現行稅法規定，下列應納遺產稅額，何者得申請分期繳納？",36,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-tax-law-031","依現行稅法，有陪侍服務酒吧的特種飲食業，營業稅稅率是多少？",31,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-tax-law-037","被繼承人為受死亡之宣告者，應自何日起算遺產稅的申報期間？",37,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-034",114,"下列有關 114 年 5 月結算申報 113 年度綜合所得稅之說明，下列何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-034",113,"加值型營業人申報之當期營業稅額若為溢付稅額，原則上留抵次期之應納稅額，但若為下列何種情形者，可由主管稽徵機關查明後退還之？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-034",112,"荷蘭公司與我國甲公司簽有顧問合約，不定期選派工程師到我國協助離岸風電相關業務，有關我國營業稅之徵免規定為何？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-034",110,"張翠山一家人 110 年有股利所得如下：張翠山 40 萬元、其妻殷素素 50 萬元、其子張無忌（19 歲）20 萬元，其 110 年股利所得可抵減稅額為多少元？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-034",109,"依營利事業所得稅查核準則規定，109 年度營利事業薪資支出（費用）之認列，下列敘述何者錯誤？",false,1786689128149]