[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-tax-law-039":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-039","book-114-1-tax-law-039",114,1,39,"依現行營業稅法，下列何者不視為銷售貨物或勞務？",{"A":17,"B":18,"C":19,"D":20},"營業人以自己名義代為購買貨物交付與委託人者","營業人委託他人代銷貨物者","營業人解散或廢止營業時所餘存之貨物，或將貨物抵償債務、分配與股東或出資人者","執行業務者提供其專業性勞務","D",null,"本題考點：視為銷售貨物的法定類型，以及執行業務者專業性勞務被排除於銷售勞務之外。\n【正解理由】依《加值型及非加值型營業稅法》第 3 條第二項，提供勞務予他人，或提供貨物與他人使用、收益，以取得代價者為銷售勞務，但書明定「執行業務者提供其專業性勞務及個人受僱提供勞務，不包括在內」。既然連銷售勞務都不成立，自無同條第三項視為銷售貨物或第四項準用規定之適用，故選 D。\n【逐項排除】\n(A) 依《加值型及非加值型營業稅法》第 3 條第三項第三款，營業人以自己名義代為購買貨物交付與委託人者，視為銷售貨物。\n(B) 依《加值型及非加值型營業稅法》第 3 條第三項第四款，營業人委託他人代銷貨物者，視為銷售貨物；同項第五款並將營業人銷售代銷貨物者一併納入。\n(C) 依《加值型及非加值型營業稅法》第 3 條第三項第二款，營業人解散或廢止營業時所餘存之貨物，或將貨物抵償債務、分配與股東或出資人者，視為銷售貨物。\n(D) 執行業務者提供其專業性勞務，經《加值型及非加值型營業稅法》第 3 條第二項但書明文排除於銷售勞務之外，不屬視為銷售貨物之情形，為本題所問之不視為銷售者。\n【記憶點】視為銷售看第三項五款：自用或無償移轉、解散餘存與抵債分配、代購、委託代銷、銷售代銷貨物。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-tax-law-036","下列營業稅稅率何者錯誤？",36,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-tax-law-042","依現行營業稅法，下列何者適用之營業稅稅率最低？",42,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-tax-law-039",113,"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",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-039",112,"某有陪侍之酒吧本期銷售額 800 萬元，添購新音響設備 200 萬元，進項稅額 10 萬元，請問本期應繳營業稅多少元？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-039",111,"外國技藝表演業，將在我國境內演出 7 日，並於演出後於境內觀光旅遊 1 個月後出境，其表演收入應於何時報繳營業稅？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-039",110,"納稅義務人，有下列何種情形，除追繳稅款外，按所漏稅額處五倍以下罰鍰，並得停止其營業？①虛報進項稅額 ②經核定應使用統一發票而不使用 ③未依規定申請稅籍登記而營業 ④於帳簿為虛偽不實之記載",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-039",109,"甲公司 109 年 7、8 月的進銷交易如下：內銷銷貨定價 8,400,000 元，外銷銷貨 5,000,000 元，進貨，購置筆電捐贈財團法人設立之孤兒院 31,500 元（含稅） 12,600,000（含稅），租用大型汽車載運員工上下班支付之租金 210,000 元（含稅），支付汽車油單 40,000 元（未含稅），進口應稅貨物 50,000 元（未含稅）。試計算甲公司當期營業稅額為何？",false,1786689126694]