[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-tax-law-042":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-042","book-114-1-tax-law-042",114,1,42,"依現行營業稅法，下列何者適用之營業稅稅率最低？",{"A":17,"B":18,"C":19,"D":20},"農產品批發市場之承銷人","保險業","銷售非農產品之小規模營業人","夜總會、有娛樂節目之餐飲店","A",null,"本題考點：不同類型營業人適用的營業稅稅率，關鍵條文集中在《加值型及非加值型營業稅法》第三章。\n【正解理由】依《加值型及非加值型營業稅法》第 13 條第二項：「農產品批發市場之承銷人及銷售農產品之小規模營業人，其營業稅稅率為百分之零點一。」四個選項對應的稅率分別為百分之零點一、百分之五、百分之一與百分之十五，其中百分之零點一為數值最小者，故選 A。\n【逐項排除】\n(A) 農產品批發市場之承銷人，依《加值型及非加值型營業稅法》第 13 條第二項稅率為百分之零點一，正確。\n(B) 保險業經營保險本業之銷售額，依《加值型及非加值型營業稅法》第 11 條第一項第二款稅率為百分之五。\n(C) 銷售非農產品之小規模營業人，依《加值型及非加值型營業稅法》第 13 條第一項稅率為百分之一。\n(D) 夜總會、有娛樂節目之餐飲店，依《加值型及非加值型營業稅法》第 12 條第一款稅率為百分之十五。\n【記憶點】農產品承銷人零點一、小規模營業人一、金融保險本業五、有娛樂節目之餐飲店十五，四個數字一組背。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-tax-law-045","依現行統一發票使用辦法，下列何者不符合免用或免開統一發票？",45,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-tax-law-042",113,"營業人逾規定申報限期多久時間尚未申報銷售額，主管稽徵機關得依照查得之資料，核定其銷售額及應納稅額並補徵？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-042",112,"採查定課徵之某小規模營業人，查定每季營業額 42 萬元，當季進貨取得統一發票金額 25 萬元，進項稅額 12,500 元，並依規定申報其進項稅額。則其當季經查定之應納營業稅額為多少？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-042",111,"受託人因公益信託義賣貨物之收入，除支付必要費用外全部做該公益使用，有關此銷售貨物收入，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-042",110,"依加值型及非加值型營業稅法規定，進口菸品於計算其營業稅應納稅額時，其稅基為何？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-042",109,"各行業關於營業稅額計算方式及稅率規定，依加值型及非加值型營業稅法，下列敘述何者錯誤？",false,1786689126721]