[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-034":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-105-1-稅務相關法規概要-034","book-105-1-tax-law-034",105,1,34,"依現行規定，下列何者不是營業人開立之統一發票的合法取得管道？",{"A":17,"B":18,"C":19,"D":20},"往來銀行印製","營業人以網際網路開立","核定營業人自行印製","政府印製發售","A",null,"本題考點：《加值型及非加值型營業稅法》第 32 條第四項所定統一發票的三種合法產生管道。\n【正解理由】依《加值型及非加值型營業稅法》第 32 條第四項，「統一發票，由政府印製發售，或核定營業人自行印製，或由營業人以網際網路或其他電子方式開立、傳輸或接收；其格式、記載事項與使用辦法，由財政部定之」。條文所列僅政府印製發售、核定營業人自行印製與電子方式開立三種，往來銀行印製並不在內，故選 A。\n【逐項排除】\n(A) 往來銀行印製未見於《加值型及非加值型營業稅法》第 32 條第四項所列管道，銀行不具印製統一發票之地位，為應選項。\n(B) 營業人以網際網路開立即電子發票，《加值型及非加值型營業稅法》第 32 條第四項明文允許，同法第 32-1 條第一項並要求傳輸至財政部電子發票整合服務平台存證。\n(C) 核定營業人自行印製，為《加值型及非加值型營業稅法》第 32 條第四項明列之管道。\n(D) 政府印製發售為《加值型及非加值型營業稅法》第 32 條第四項排列的第一種管道，最傳統的紙本統一發票即由此而來。\n【記憶點】統一發票只有政府印、營業人核准自印、電子開立三條路，銀行不在名單上。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-tax-law-033","依營業稅法規定，下列何者不屬於銷售貨物？",33,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-tax-law-035","依現行規定，搬家公司開立銷售憑證的時限是：",35,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-tax-law-032","下列何者不是加值型及非加值型營業稅法所稱：「其他經財政部規定免予申報銷售額之營業人」？",32,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-tax-law-036","若臺北市文山公司將原料以 5,250,000 元銷售給新竹科學工業園區之風城公司供加工外銷，銷項稅額是多少？",36,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-tax-law-031","依相關稅法規定，下列何種組織的營業人得向稽徵機關申請，以進項憑證編列之明細表代替進項稅額扣抵聯申報？",31,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-037","依加值型及非加值型營業稅法規定，下列何者非屬在中華民國境內銷售勞務？",37,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-034",114,"下列有關 114 年 5 月結算申報 113 年度綜合所得稅之說明，下列何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-034",113,"加值型營業人申報之當期營業稅額若為溢付稅額，原則上留抵次期之應納稅額，但若為下列何種情形者，可由主管稽徵機關查明後退還之？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-034",112,"荷蘭公司與我國甲公司簽有顧問合約，不定期選派工程師到我國協助離岸風電相關業務，有關我國營業稅之徵免規定為何？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-034",111,"跨境電商銷售電子勞務予境內自然人，有關課徵營業稅之相關規定何者是錯誤的？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-034",110,"張翠山一家人 110 年有股利所得如下：張翠山 40 萬元、其妻殷素素 50 萬元、其子張無忌（19 歲）20 萬元，其 110 年股利所得可抵減稅額為多少元？",false,1786689131306]