[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-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-113-1-稅務相關法規概要-040","book-113-1-tax-law-040",113,1,40,"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？",{"A":17,"B":18,"C":19,"D":20},"銷售免稅貨物或勞務之營業人，得申請財政部核准放棄適用免稅規定，依加值型計算營業稅額","營業人介紹國內營業人向國外廠商進口原料等，取得之外匯佣金收入，非屬零稅率之適用範圍","保稅貨物自國外進入保稅區，其應徵之營業稅由海關代徵","國際運輸事業自我國境內載運客貨出境者，屬在中華民國境內銷售勞務，必須課徵營業稅。但若該國際運輸事業所屬的國家，對我國國際運輸事業給予零稅率或免徵類似稅捐，則可以適用零稅率","C",null,"本題考點：保稅貨物進入保稅區是否構成進口而由海關代徵，兼及放棄免稅與零稅率適用範圍之判斷。\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」。保稅貨物自國外進入保稅區既不構成進口，即無同法第 41 條「貨物進口時，應徵之營業稅，由海關代徵之」之適用；須待該保稅貨物依同法第 5 條第二款自保稅區進入境內其他地區時，才發生進口而由海關代徵。選項 C 之敘述與此不符，為錯誤者，故選 C。\n【逐項排除】\n(A) 同法第 8 條第二項定有銷售免稅貨物或勞務之營業人得申請財政部核准放棄適用免稅規定，依第四章第一節規定計算營業稅額，敘述正確。\n(B) 同法第 7 條第二款之零稅率以與外銷有關之勞務或在國內提供而在國外使用之勞務為限，介紹進口原料所取得之佣金不在其內，敘述正確。\n(C) 保稅貨物自國外進入保稅區不屬同法第 5 條第一款之進口，其營業稅並非於此時由海關代徵，敘述錯誤。\n(D) 同法第 4 條第二項第二款以國際運輸事業自境內載運客貨出境為境內銷售勞務，同法第 7 條第五款但書則以相等待遇或免徵類似稅捐為零稅率之條件，敘述正確。\n【記憶點】保稅貨物進區不算進口，出區進入其他地區才由海關代徵。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-tax-law-039","試問下列何種稅籍登記之事項變更，向主管稽徵機關申請變更登記前，無須先繳清稅款或提供擔保？ ①增加資本額 ②減少資本額 ③營業種類變更 ④營業人名稱變更 ⑤負責人變更",39,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-tax-law-041","適用零稅率的營業人，得申請以每月為一期，於次月 15 日前，填具規定格式之申報書，檢附退抵稅款及其他有關文件，向主管稽徵機關申報銷售額、應納或溢付營業稅額，但經核准後多久之內不得申請變更？",41,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-tax-law-038","根據加值型及非加值型營業稅法與其施行細則，有關營業稅免稅與零稅率的敘述，下列敘述何者正確？①零稅率表示銷售貨物或勞務所適用的營業稅率為零，由於銷項稅額為零，如有溢付稅額，得在退稅限額內由主管稽徵機關查明後退還 ②免稅，在銷售階段免徵營業稅，但進項稅額不能扣抵或退還 ③免稅等同於零稅率 ④保稅區營業人向課稅區營業人購買機器設備，適用零稅率",38,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-tax-law-042","營業人逾規定申報限期多久時間尚未申報銷售額，主管稽徵機關得依照查得之資料，核定其銷售額及應納稅額並補徵？",42,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-113-1-tax-law-037","甲為兼營應稅及免稅銷售的營業人，113 年 9 月至 10 月購進貨物 1,200 萬元，支付進項稅額 60 萬元，進項稅額中有 10 萬元是購進自用乘人小汽車，另有 20 萬元是對政府的捐獻。同期銷售應稅貨物 2,400 萬元，銷項稅額 120 萬元，銷售免稅貨物 1,600 萬元，其中 1,000 萬元為土地價額，故進項稅額不得扣抵銷項稅額比例為 20%。試問甲營業人當期應納稅額為多少？",37,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-tax-law-043","營業人除依法免用統一發票者外，主管稽徵機關應核定其使用統一發票，由營業人向主管稽徵機關申請核發統一發票購票證，加蓋統一發票專用章，以憑購用統一發票。但營業人有下列何種情形時，主管稽徵機關應停止其購買統一發票？",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-112-1-tax-law-040",112,"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",{"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,1786689127208]