[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-tax-law-038":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-038","book-114-1-tax-law-038",114,1,38,"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？",{"A":17,"B":18,"C":19,"D":20},"大華","A 網站","甲公司","免稅","C",null,"本題考點：境內交易的營業稅納稅義務人，究竟是買受人、交易平台還是銷售貨物之營業人。\n【正解理由】依《加值型及非加值型營業稅法》第 2 條第一款，營業稅之納稅義務人為銷售貨物或勞務之營業人。本題大華在 A 網站向我國甲公司購買保健食品，移轉該保健食品所有權並取得代價者為甲公司，A 網站僅提供交易媒介，故納稅義務人為甲公司，故選 C。\n【逐項排除】\n(A) 大華是買受人。依《加值型及非加值型營業稅法》第 2 條，買受人成為納稅義務人的情形限於第二款進口貨物之收貨人或持有人，以及第三款向境內無固定營業場所之外國事業、機關、團體、組織購買勞務者，本題兩者都不該當。\n(B) A 網站僅為交易平台，並非本次貨物之銷售人，也不在《加值型及非加值型營業稅法》第 2 條各款所列納稅義務人之內。\n(C) 甲公司為我國營業人並銷售該保健食品，正是《加值型及非加值型營業稅法》第 2 條第一款所稱銷售貨物或勞務之營業人，敘述正確。\n(D) 保健食品之銷售不在《加值型及非加值型營業稅法》第 8 條第一項所列免徵營業稅之貨物或勞務各款之中，本題不生免稅問題。\n【記憶點】境內買賣找賣方、進口找收貨人或持有人，買外國事業的勞務才輪到買受人。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-tax-law-036","下列營業稅稅率何者錯誤？",36,{"webId":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-tax-law-041","依現行營業稅法，酒家及有陪侍服務之茶室、咖啡廳、酒吧等之營業稅稅率為？",41,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-tax-law-038",113,"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",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-038",112,"依加值型及非加值型營業稅法規定，保險業經營專屬本業、非專屬本業及再保費等收入之營業稅稅率，分別為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-038",111,"依加值型及非加值型營業稅法，下列何者不適用「視為銷售」之規定？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-038",110,"營利事業之帳簿憑證因公司會計人員帶回家以致滅失者，稽徵機關如何計算其所得額？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-038",109,"依加值型及非加值型營業稅法規定，營業人下列何種溢付稅款不得申請退還，應留抵應納營業稅？ ①因合併或解散申請註銷登記者，其溢付之營業稅 ②因銷售適用免稅貨物而溢付之營業稅 ③因取得固定資產而溢付之營業稅 ④銷售與保稅區營業人供營運之貨物或勞務而溢付之營業稅 ⑤因境內銷售房屋而溢付之營業稅",false,1786689126682]