(二)大地租賃公司係適用加值型營業稅之營業人，將房屋出租給小川公司，每月租金 315,000 元，另收取 4 個月押金。該年 1 月 1 日郵政定期儲金一年期固定利率為 2%。每月租金和押金營業稅稅額合計為何？

題組內容

二、請依加值型及非加值型營業稅法相關規定，計算下列各交易事項之營業稅額，並於答案卷繪製以下表格，填入各子題之營業稅稅額。未依規定作答，本題不予計分。(每小題 5 分，共 25 分)

二、英譯中：Translate the following passage into Chinese(20 分) According to a 2026 report published by Travel Weekly Asia, travel agents in Thailand strongly opposed the government’s proposal to impose a departure tax of approximately US$30 on Thai travelers. The government estimated that the tax could generate significant revenue to support domestic tourism programs. However, travel industry representatives argued that the additional charge could increase travel costs and place more pressure on the tourism sector during a period of economic uncertainty and rising expenses related to the Middle East conflict. The Thai Travel Agents Association also questioned how the revenue would be managed and allocated. The proposed tax would apply only to Thai citizens and would be separate from the existing tourism tax charged to inbound international visitors.

題組內容

(二)大地租賃公司係適用加值型營業稅之營業人，將房屋出租給小川公司，每月租金 315,000 元，另收取 4 個月押金。該年 1 月 1 日郵政定期儲金一年期固定利率為 2%。每月租金和押金營業稅稅額合計為何？

相關申論題

相關試卷

題組內容

(二)大地租賃公司係適用加值型營業稅之營業人，將房屋出租給小川公司， 每月租金 315,000 元，另收取 4 個月押金。該年 1 月 1 日郵政定期儲 金一年期固定利率為 2%。每月租金和押金營業稅稅額合計為何？

相關申論題

相關試卷

(二)大地租賃公司係適用加值型營業稅之營業人，將房屋出租給小川公司，每月租金 315,000 元，另收取 4 個月押金。該年 1 月 1 日郵政定期儲金一年期固定利率為 2%。每月租金和押金營業稅稅額合計為何？