[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-tax-law-037":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-037","book-114-1-tax-law-037",114,1,37,"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？",{"A":17,"B":18,"C":19,"D":20},"3 萬元","5 萬元","8 萬元","9 萬元","B",null,"本題考點：不得扣抵進項稅額的剔除，與零稅率、固定資產溢付之退還。\n【正解理由】依《加值型及非加值型營業稅法》第 19 條第一項第五款，自用乘人小汽車之進項稅額不得扣抵，新臺幣 4 萬元須先剔除；同法第 15 條第一項以當期銷項稅額扣減進項稅額後之餘額為應納或溢付營業稅額。又同法第 39 條第一項第一款、第二款規定，因銷售第 7 條規定適用零稅率貨物或勞務而溢付之營業稅，及因取得固定資產而溢付之營業稅，應由主管稽徵機關查明後退還；本期溢付新臺幣 5 萬元未逾限額新臺幣 8 萬元，故選 B。\n【逐項排除】\n(A) 3 萬元只算零稅率銷售額按徵收率算出的限額，未計入固定資產。\n(B) 溢付數新臺幣 5 萬元低於限額新臺幣 8 萬元，可全額退還，敘述正確。\n(C) 8 萬元是退稅限額，不是實際溢付數，取小者才是退還數。\n(D) 9 萬元係把小汽車的新臺幣 4 萬元也當成可扣抵進項所致。\n【演算步驟】可扣抵進項稅額 ＝ 進貨 新臺幣 10 萬元 ＋ 固定資產 新臺幣 5 萬元 ＝ 新臺幣 15 萬元；溢付稅額 ＝ 新臺幣 15 萬元 － 銷項稅額 新臺幣 10 萬元 ＝ 新臺幣 5 萬元；退稅限額 ＝ 新臺幣 60 萬元 × 5% ＋ 新臺幣 5 萬元 ＝ 新臺幣 8 萬元；得退還 ＝ 取小 ＝ 新臺幣 5 萬元。\n【記憶點】先剔除小汽車進項，再以溢付數與零稅率加固定資產之限額取小者退還。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-tax-law-036","下列營業稅稅率何者錯誤？",36,{"webId":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-tax-law-035","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？",35,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-tax-law-039","依現行營業稅法，下列何者不視為銷售貨物或勞務？",39,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-tax-law-040","依現行營業稅法，下列何者免徵營業稅？",40,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-tax-law-037",113,"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？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-037",112,"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？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-037",111,"被繼承人為受死亡之宣告者，應自何日起算遺產稅的申報期間？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-037",110,"下列何者得免用統一發票？①營業人取得之賠償收入 ②娛樂業之門票收入 ③獨資事業 ④電視臺之廣告播映",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-037",109,"依加值型及非加值型營業稅法規定，下列敘述何者正確？",false,1786689126676]