[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-tax-law-031":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-113-1-稅務相關法規概要-031","book-113-1-tax-law-031",113,1,31,"根據加值型及非加值型營業稅法之規定，下列何種情形非屬營業稅課徵範圍？",{"A":17,"B":18,"C":19,"D":20},"營業人解散時，將餘存貨物分配予股東","外銷貨物","進口貨物","由國外進入科學園區內之園區事業的保稅貨物","D",null,"本題考點：《加值型及非加值型營業稅法》第 1 條的課徵範圍，以及第 5 條「進口」定義中對保稅區保稅貨物的排除。\n【正解理由】依《加值型及非加值型營業稅法》第 5 條第一款，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；而同法第 6-1 條第一項將政府核定之科學工業園區列為保稅區，故國外貨物進入園區事業之保稅貨物不構成進口，不在同法第 1 條所定課徵範圍之內，故選 D。\n【逐項排除】\n(A) 屬課徵範圍。《加值型及非加值型營業稅法》第 3 條第三項第二款明定營業人解散或廢止營業時所餘存之貨物，或將貨物抵償債務、分配與股東或出資人者，視為銷售貨物。\n(B) 屬課徵範圍。《加值型及非加值型營業稅法》第 7 條第一款將外銷貨物列為稅率為零之貨物，零稅率仍屬課徵範圍內的稅率適用。\n(C) 屬課徵範圍。《加值型及非加值型營業稅法》第 1 條明定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營業稅。\n(D) 非屬課徵範圍。保稅貨物須待依《加值型及非加值型營業稅法》第 5 條第二款自保稅區進入境內其他地區時，始以進口論。\n【記憶點】零稅率仍在課徵範圍內；保稅貨物進保稅區不算進口，離開保稅區進入其他地區才算。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-tax-law-030","依據營利事業所得稅查核準則，有關收入的查核，下列敘述何者正確？",30,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-tax-law-032","下列有關銷售貨物或勞務營業稅徵免之敘述，何者正確？",32,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-tax-law-029","依據營利事業所得稅查核準則，有關帳簿憑證的查核，下列敘述何者錯誤？",29,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-tax-law-033","國內個人消費者透過網路向在我國境內無固定營業場所之線上訂房平台業者(境外電商)購買之訂房勞務，有關該項勞務收入之營業稅規定，下列何者正確？",33,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-113-1-tax-law-028","依據營利事業所得稅查核準則，下列支出不屬於可核實認定的費用或損失？",28,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-tax-law-034","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？",34,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-031",114,"甲公司每月支付租金 40,000 元向乙租賃公司租用自用乘人小客車 1 輛，租賃期間為 3 年，租期屆滿後無條件移轉給甲公司所有，請問每期申報營業稅時，小客車租賃費用可扣抵之進項稅額為若干元？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-031",112,"我國居住者個人甲 112 年所得資料如下：①申報 112 年度綜合所得淨額 450 萬元，一般所得稅額 95.8 萬元 ②直接持有符合受控外國企業制度之中華民國境外關係企業股份 10%，該關係企業當年度盈餘換算新臺幣為 800 萬元 ③交易在證券交易所上市之股票，利得 50 萬元 ④對政府捐贈 800 萬元（實物及現金各 400 萬元）全數申報列舉扣除額 ⑤取得美國有價證券利息 10 萬元。依所得基本稅額條例相關規定，112 年度基本所得額及基本稅額金額各為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-031",111,"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？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-031",110,"丙公司 110 年期初備抵呆帳餘額為 4 萬元，期末有應收帳款 300 萬元及應收票據 200 萬元，則丙公司申報 110 年營利事業所得稅時，可申報呆帳多少元？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-031",109,"甲公司於 109 年 10 月 16 日購置自用乘人小汽車 3,000,000 元，另加計進項稅額 150,000 元供董事長使用，按平均法依耐用年數 5 年提列折舊，估計殘值 525,000 元。請問 109 年度折舊金額之帳列數與申報數為何？",false,1786689127113]