[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-tax-law-035":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-114-1-稅務相關法規概要-035","book-114-1-tax-law-035",114,1,35,"A 銀行今年之利息收入為 5,000 萬元，銷售金融債券之銷售額為 3,000 萬元，保管箱出租之銷售額為 1,000 萬元，假設無進項稅額，其應納營業稅為若干元？",{"A":17,"B":18,"C":19,"D":20},"450 萬元","300 萬元","250 萬元","100 萬元","B",null,"本題考點：銀行業本業、非專屬本業與免稅銷售額各自的稅率與應納稅額計算。\n【正解理由】依《加值型及非加值型營業稅法》第 11 條第一項第二款，銀行業經營銀行本業銷售額之稅率為百分之五；同條項第一款規定非專屬本業之銷售額適用第 10 條規定之稅率。又同法第 8 條第一項第三十二款規定，經營衍生性金融商品、公司債、金融債券、新臺幣拆款及外幣拆款之銷售額免徵營業稅。利息收入屬本業、保管箱出租屬非專屬本業，均按百分之五計算，合計應納新臺幣 300 萬元，故選 B。\n【逐項排除】\n(A) 450 萬元係把免徵之金融債券銷售額一併計入課稅銷售額所致。\n(B) 本業利息收入稅額加計保管箱出租稅額共新臺幣 300 萬元，敘述正確。\n(C) 250 萬元只算本業利息收入，漏計保管箱出租之非專屬本業銷售額。\n(D) 100 萬元係將利息收入誤按《加值型及非加值型營業稅法》第 11 條第一項第三款百分之二之稅率計算，銀行本業應為百分之五。\n【演算步驟】應納營業稅 ＝ 本業銷售額 × 5% ＋ 非專屬本業銷售額 × 5% ＝ 新臺幣 5,000 萬元 × 5% ＋ 新臺幣 1,000 萬元 × 5% ＝ 新臺幣 250 萬元 ＋ 新臺幣 50 萬元 ＝ 新臺幣 300 萬元；金融債券新臺幣 3,000 萬元免徵不計。\n【記憶點】銀行業拆三堆：本業百分之五、非專屬本業回一般稅率、金融債券免徵。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-tax-law-034","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？",34,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-tax-law-036","下列營業稅稅率何者錯誤？",36,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-tax-law-033","下列有關進項稅額之規定，何者錯誤？",33,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-tax-law-037","甲公司本期銷項稅額 10 萬元，零稅率銷售額 60 萬元，取得進項稅額如下：自用乘人小汽車 4 萬元、進貨 10 萬元、固定資產 5 萬元，該公司本期得退還稅額為若干元？",37,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-tax-law-032","下列有關營業稅申報繳納之規定，何者正確？",32,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-tax-law-038","大華於 A 網站向我國甲公司購買保健食品一組，該營業稅之納稅義務人為下列何者？",38,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-tax-law-035",113,"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？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-035",112,"中華民國境內無固定營業場所之外國營利事業之營業稅稽徵規定，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-035",111,"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？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-035",110,"甲公司總機構在日本，其 110 年在我國境內提供技術服務收入 2 億元，經財政部核定按營業收入百分比計算所得，而甲公司以前年度核定虧損 1,000 萬元，則依所得稅法規定，該公司 110 年度營利事業所得稅額為多少元？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-035",109,"營利事業費用認列以已實現為原則，依營利事業所得稅查核準則第 63 條，下列何者未實現之費用及損失，稽徵機關得予認定？",false,1786689126649]