[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-tax-law-041":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-041","book-114-1-tax-law-041",114,1,41,"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？",{"A":17,"B":18,"C":19,"D":20},"1%","5%","15%","25%","D",null,"本題考點：特種飲食業的營業稅稅率分為兩級，本題問的是稅率較高的那一級。\n【正解理由】依《加值型及非加值型營業稅法》第 12 條，特種飲食業之營業稅稅率如下：「一、夜總會、有娛樂節目之餐飲店之營業稅稅率為百分之十五。二、酒家及有陪侍服務之茶室、咖啡廳、酒吧等之營業稅稅率為百分之二十五。」題目所列酒家與有陪侍服務之茶室、咖啡廳、酒吧，正落在該條第二款，稅率為百分之二十五，故選 D。\n【逐項排除】\n(A) 百分之一是《加值型及非加值型營業稅法》第 13 條第一項小規模營業人等適用的稅率，與特種飲食業無涉。\n(B) 百分之五是《加值型及非加值型營業稅法》第 11 條第一項第二款銀行業、保險業經營本業銷售額的稅率，非特種飲食業。\n(C) 百分之十五是《加值型及非加值型營業稅法》第 12 條第一款夜總會、有娛樂節目之餐飲店的稅率，屬同條另一款。\n(D) 酒家及有陪侍服務之茶室、咖啡廳、酒吧等，依《加值型及非加值型營業稅法》第 12 條第二款稅率為百分之二十五，正確。\n【記憶點】特種飲食業「有節目十五、有陪侍二十五」，多了陪侍就多十個百分點。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-tax-law-044","下列有關統一發票之開立時限何者錯誤？",44,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-tax-law-041",113,"適用零稅率的營業人，得申請以每月為一期，於次月 15 日前，填具規定格式之申報書，檢附退抵稅款及其他有關文件，向主管稽徵機關申報銷售額、應納或溢付營業稅額，但經核准後多久之內不得申請變更？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-041",112,"依加值型及非加值型營業稅法規定，下列進項稅額何者不得扣抵銷項稅額？①勞軍用之電視機 ②公司送貨用之小貨車 ③交際應酬用之貨物 ④員工年終摸彩之貨物 ⑤公司召開股東會贈送紀念品支出 ⑥辦公處室水電費用",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-041",111,"依現行稅法，營業稅納稅義務人虛報進項稅額，除追繳稅款外，處多少罰鍰？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-041",110,"下列何者之營業稅稅率為百分之一？①理髮業 ②農產品批發市場之承銷人 ③計程車業 ④有陪侍服務之茶室",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-041",109,"採直接扣抵法之兼營營業人進口水果 100 萬元，在國內銷售水果 80 萬元，依加值型及非加值型營業稅法有關營業稅之計算及徵收，下列何者正確？",false,1786689126714]