(三)家和食品公司以餅乾禮盒一批，與萬事興家電公司交換微波爐 10 台。餅乾禮盒帳面價格為 500,000 元，時價為 600,000 元；微波爐帳面價格為 480,000 元，時價為 630,000 元。家和食品公司的營業稅額為何？

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

(三)家和食品公司以餅乾禮盒一批，與萬事興家電公司交換微波爐 10 台。餅乾禮盒帳面價格為 500,000 元，時價為 600,000 元；微波爐帳面價格為 480,000 元，時價為 630,000 元。家和食品公司的營業稅額為何？

相關申論題

相關試卷

題組內容

(三)家和食品公司以餅乾禮盒一批，與萬事興家電公司交換微波爐 10 台。 餅乾禮盒帳面價格為 500,000 元，時價為 600,000 元；微波爐帳面價 格為 480,000 元，時價為 630,000 元。家和食品公司的營業稅額為何？

相關申論題

相關試卷

(三)家和食品公司以餅乾禮盒一批，與萬事興家電公司交換微波爐 10 台。餅乾禮盒帳面價格為 500,000 元，時價為 600,000 元；微波爐帳面價格為 480,000 元，時價為 630,000 元。家和食品公司的營業稅額為何？