[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-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-114-1-稅務相關法規概要-040","book-114-1-tax-law-040",114,1,40,"依現行營業稅法，下列何者免徵營業稅？",{"A":17,"B":18,"C":19,"D":20},"外銷貨物","國際運輸用之船舶、航空器及遠洋漁船","醫院、診所、療養院提供之醫療勞務、藥品、病房之住宿及膳食","銀行業經營非專屬本業之銷售額","C",null,"本題考點：營業稅「免徵」與「零稅率」的區別，以及免稅項目的法定範圍。\n【正解理由】依《加值型及非加值型營業稅法》第 8 條第一項第三款，「醫院、診所、療養院提供之醫療勞務、藥品、病房之住宿及膳食」免徵營業稅，屬同條項所列免稅貨物或勞務，故選 C。\n【逐項排除】\n(A) 外銷貨物依《加值型及非加值型營業稅法》第 7 條第一款稅率為零，屬零稅率而非免徵，兩者法律效果不同。\n(B) 國際運輸用之船舶、航空器及遠洋漁船依《加值型及非加值型營業稅法》第 7 條第六款亦為零稅率；其於進口時始依同法第 9 條第一款免徵營業稅，本項並未限於進口情形。\n(C) 醫療勞務、藥品與病房之住宿及膳食，為《加值型及非加值型營業稅法》第 8 條第一項第三款明列之免徵項目，敘述正確。\n(D) 銀行業經營非專屬本業之銷售額依《加值型及非加值型營業稅法》第 11 條第一項第一款適用第 10 條規定之稅率，仍應課徵營業稅，並非免徵。\n【記憶點】零稅率規定在《加值型及非加值型營業稅法》第 7 條、免徵規定在同法第 8 條；零稅率可退前端進項稅額，免徵只是不課銷項。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-tax-law-043","依現行營業稅法，下列何者為應稅貨物或勞務？",43,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-tax-law-040",113,"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？",{"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,1786689126704]