問題詳情
20 依加值型及非加值型營業稅法之規定，下列那些情況須課徵營業稅？①甲公司進口國際運輸用之船舶 ②乙公司向外國公司進口產品，但產品進入保稅區以加工再行出口為目的 ③電視台銷售廣告之收入 ④小規模營業人銷售貨物或勞務 ⑤銀行業出租保管箱之租金收入 ⑥外國公司銷售電子勞務與我國自然人，銷售額達 200 萬元
(A)①③⑤
(B)②④⑥
(C)③④⑤⑥
(D)①②
(A)①③⑤
(B)②④⑥
(C)③④⑤⑥
(D)①②
參考答案
答案：C
難度：簡單0.897727
統計：A(7),B(2),C(79),D(0),E(0)
內容推薦
- 15 Rose tried her best to get her daughter _______ the medicine.(A) taking (B) took (C) taken (D) to
- 19 依據加值型及非加值型營業稅法之規定，下列何者非適用零稅率？(A)與外銷有關之勞務，或在國外提供且在國外使用之勞務(B)依法設立之免稅商店銷售與過境或出境旅客之貨物(C)銷售與保稅區營業人供營運之
- 8 No human being has ever seen a real, live dinosaur because the last of these incredible creatures
- 18 依稅捐稽徵法的規定，下列有關強制執行的規定何者敘述正確？(A)納稅義務人應納稅捐，於申報期間屆滿 30 天後仍未繳納者，由稽徵機關移送法務部行政執行署所屬行政執行處強制執行(B)納稅義務人對復查
- 7 I finally lost my _______ and shouted at her.(A) patience (B) patent (C) potent (D) personality
- 6 A _______ is a small piece of cloth or paper used during a meal to clean your lips and fingers.(A)
- 15 某甲 107 年度綜合所得淨額 4,600,000 元，投資國內上市公司獲配股利2,000,000 元，選擇依照 28%稅率分開計算稅額。另有海外所得 900,000元，已繳納海外所得稅 100
- 5 The U.S. Supreme Court recently _______ the President in a case of national security.(A) appointed
- 14 王大明於民國 106 年 1 月以 1,600 萬元購入 A 房地供自用住宅使用，並設籍居住，107 年 6 月出售 A 房地，售價 2,200 萬元，假設依規定稅率計算之應納出售房地所得稅為
- 4 Rooney _______ to me about being treated unfairly by his classmates.(A) completed (B) complained (
內容推薦
- 16 Six years later, Andy has paid off the money he owed. Moreover, he is able to help _______ for hi
- 9 Germany, Austria, and Switzerland are rich _______ countries: they make and export many high-quali
- 21 甲公司 3～4 月外銷電腦產品銷售額 5,000,000 元，銷售課稅區廠商電腦耗材定價 4,200,000 元，另將自行生產之電腦（定價 315,000 元，成本 200,000元）贈與伊甸基
- 【題組】 32 (A) costumes (B) packages (C) backpacks (D) napkins
- 23 A tour bus carrying many foreign tourists crashed into a highway railing and burst into fire, res
- 一、我國現行對境內及非境內居住之個人的股利所得如何課徵所得稅？試依所得稅法規定分別說明之。（25 分）
- 10 Bones are not dead and dry－they are living, and can _______ themselves if they break.(A) reduce (
- 22 遺產稅或贈與稅應納稅額在三十萬元以上，納稅義務人確有困難，不能一次繳納現金時，得於納稅期限內，向該管稽徵機關申請，分幾期以內繳納？(A)六期(B)十期(C)十二期(D)十八期
- 【題組】 33 (A) chant (B) shout (C) claim (D) whistle
- 24 When I was a child, my father _______ me a story at night before bedtime.(A) used to read (B) was
- 17 John: I failed in my final exam.May: _________ . John: I think so, too. (A) Congratulations! You
- 11 British food has been influenced by many cultures, but the _______ meal of fried fish and chips i
- 23 王先生有土地一筆，85 年初買進時之土地公告現值為 200 萬元，市價 650萬元，108 年初出售時之土地公告現值 600 萬元，市價 1200 萬元（物價指數調整為 120%），曾繳納工程受
- 【題組】 34 (A) nearly (B) usually (C) randomly (D) scarcely
- 25 One-sixth of our Spanish club has__________in Mexico.That is why they always feel comfortable whe
- 18 Jane: The weather is so fine. Let’s have a walk in the park.Lisa:_________ . Jane: I agree. Nobod
- 依《行政程序法》第165條規定，行政機關在其職權或所掌事務範圍內，為實現一定之行政目的，以輔導、協助、勸告、建議或其他不具法律上強制力之方法，促請特定人為一定作為或不作為之行為，是指行政機關之
- 24 依土地稅法之規定，有關地價稅之徵收，下列敘述何者錯誤？①甲公司的工廠用地設於工業區，地價稅稅率為 10‰ ②乙公司購買土地興建勞工宿舍，其宿舍之地價稅稅率為 6‰ ③某私立學校供學生住宿之用地，
- 【題組】 35 (A) provide for (B) care about (C) look forward to (D) end up with
- 請依下文回答第 26 題至第 30 題 The 12-day Taipei Summer Universiade ended with a festive closing ceremony at th
- 19 Joyce: I heard you had a car accident last week.Maria: Yes, but _________ . Somebody came out of
- 12 All _______ the month of August, Malanie and Andy were together almost every day.(A) on (B) down
- 25 依據所得稅法及相關法規規定，臺灣地區人民有香港或澳門來源所得者，其香港或澳門來源所得，應如何繳納我國的綜合所得稅？(A)免納所得稅(B)就源扣繳完稅(C)百分之二十分離課稅(D)應併同臺灣地區來
- 請依下文回答第 36 題至第 40 題Forming a habit of making a to-do list every day can help us manage our time bett
- 【題組】 27 (A) in spite of (B) in case of (C) as well as (D) by which