[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-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-112-1-稅務相關法規概要-040","book-112-1-tax-law-040",112,1,40,"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",{"A":17,"B":18,"C":19,"D":20},"①②","①③","②④","③④","B",null,"本題考點：營業稅銷售額之認定——營業稅額本身不計入、貨物稅應加計、互易貨物從高認定、代購按實際價格。\n【正解理由】依《加值型及非加值型營業稅法》第 16 條第一項，銷售額為營業人銷售貨物或勞務所收取之全部代價，包括價額外收取之一切費用，但本次銷售之營業稅額不在其內；同條第二項規定，應徵貨物稅、菸酒稅或菸品健康福利捐之貨物，其銷售額應加計貨物稅額、菸酒稅額或菸品健康福利捐金額在內——敘述③正確。營業人以貨物或勞務與他人交換貨物或勞務者，依《加值型及非加值型營業稅法施行細則》之規定，其銷售額以換出或換入貨物之時價從高認定——敘述①正確。正確者為①③，故選 B。\n【逐項排除】\n(A) ②錯誤——《加值型及非加值型營業稅法》第 16 條第一項但書明定本次銷售之營業稅額不在銷售額之內，銷售額是不含營業稅之數額，含②之組合不成立。\n(B) ①互易從高認定、③應加計貨物稅，均與規定相符，正確。\n(C) ②④皆錯誤：營業稅額不計入銷售額，受託代購亦非以時價為準。\n(D) ④錯誤——依《統一發票使用辦法》第 17 條第一項，營業人經營代購業務，除按佣金收入開立統一發票外，應依代購貨物之實際價格開立統一發票並註明「代購」字樣交付委託人，其銷售額按實際價格認定，並非以時價為準。\n【記憶點】銷售額不含營業稅、要含貨物稅；互易從高認定、代購按實際價格。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-112-1-tax-law-039","某有陪侍之酒吧本期銷售額 800 萬元，添購新音響設備 200 萬元，進項稅額 10 萬元，請問本期應繳營業稅多少元？",39,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-112-1-tax-law-041","依加值型及非加值型營業稅法規定，下列進項稅額何者不得扣抵銷項稅額？①勞軍用之電視機 ②公司送貨用之小貨車 ③交際應酬用之貨物 ④員工年終摸彩之貨物 ⑤公司召開股東會贈送紀念品支出 ⑥辦公處室水電費用",41,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-112-1-tax-law-038","依加值型及非加值型營業稅法規定，保險業經營專屬本業、非專屬本業及再保費等收入之營業稅稅率，分別為何？",38,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-tax-law-042","採查定課徵之某小規模營業人，查定每季營業額 42 萬元，當季進貨取得統一發票金額 25 萬元，進項稅額 12,500 元，並依規定申報其進項稅額。則其當季經查定之應納營業稅額為多少？",42,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-112-1-tax-law-037","我國 A 海運公司 112 年相關交易情形如下：①銷售國際運輸用之船舶 ②進口國際運輸用之船舶 ③進口經營國際貿易之我國船舶專用之燃料 ④銷售供漁船使用之機器設備之用油。以上何種銷售情形免徵營業稅？",37,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-tax-law-043","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？",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-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":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-040",110,"下列何者非我國加值型及非加值型營業稅之課稅範圍？",{"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,1786689127713]