[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-tax-law-033":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-033","book-113-1-tax-law-033",113,1,33,"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？",{"A":17,"B":18,"C":19,"D":20},"應課徵營業稅，由該線上訂房平台業者依法申報繳納營業稅","應課徵營業稅，由該國內個人消費者依法申報繳納營業稅","非屬境內銷售勞務，不課徵營業稅","適用零稅率，國內個人消費者可申請退稅","A",null,"本題考點：境外電商經由網際網路銷售電子勞務予境內自然人時，營業稅之納稅義務人與申報繳納主體。\n【正解理由】依《加值型及非加值型營業稅法》第 4 條第二項第一款，銷售之勞務係在中華民國境內提供或使用者，為在中華民國境內銷售勞務；同法第 2-1 條明定「外國之事業、機關、團體、組織在中華民國境內無固定營業場所，經由網際網路或其他數位方式銷售電子勞務予境內自然人者，為營業稅之納稅義務人，不適用前條第三款規定」，並由同法第 6 條第四款列為營業人、第 28-1 條課以稅籍登記義務、第 36 條第三項課以申報繳納義務，故選 A。\n【逐項排除】\n(A) 由境外訂房平台業者為納稅義務人，自行或委託境內報稅之代理人依同法第 36 條第三項申報繳納，與第 2-1 條相符。\n(B) 買受人為境內自然人時，同法第 2-1 條已明文排除第 2 條第三款由買受人繳納之規定，消費者不是納稅義務人。\n(C) 訂房勞務由境內個人下單並在境內使用，符合同法第 4 條第二項第一款境內銷售勞務之要件，仍應課徵。\n(D) 同法第 7 條所列零稅率項目並不包含此類電子勞務，亦無由個人消費者申請退稅之規定。\n【記憶點】境外電商賣電子勞務給我國自然人，稅由平台自己登記、自己報。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-tax-law-031","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？",31,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-tax-law-035","A 公司為加值型營業人，今年 9-10 月之內銷銷售額 2,000 萬元，外銷銷售額為 1,000 萬元（經海關出口）；國內進貨 1,000 萬元，稅額 50 萬元（取得統一發票扣抵聯）；另購入固定資產 500 萬元，稅額 25 萬元（取得統一發票扣抵聯），以及支付國外專利權利金 500 萬元，專供經營應稅貨物或勞務之用。請計算 A 公司今年 9-10 月申報之營業稅額若干？",35,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-tax-law-036","根據加值型及非加值型營業稅法，下列何者免予繳納營業稅？",36,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-033",114,"下列有關進項稅額之規定，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-033",112,"我國居住者個人甲及乙於 110 年合夥成立 A 商號，由甲負責經營，因每月銷售額未達使用統一發票標準而經核定為小規模營業人並採查定課徵營業稅，111 年均達營業稅起徵點，下列有關 A 商號及合夥人相關課稅情形，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-033",111,"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？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-033",110,"綜合所得稅之各類所得計算，下列何者無必要成本及費用之減除？①自力耕作、漁、牧、林、礦之所得 ②競技、競賽及機會中奬之奬金 ③薪資所得 ④退職所得 ⑤股利所得",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-033",109,"甲公司 109 年 8 月 1 日銷售一部成本 2,100,000 元之汽車予宋先生，其現銷價格為 2,400,000 元，分期付款價格為 2,800,000 元，分 36 個月付款，每月初付款 50,000 元，該公司 109 年度以毛利百分比法申報所得稅應認列毛利為若干元？",false,1786689127134]