[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-041":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-041","book-105-1-tax-law-041",105,1,41,"某自助餐店被稽徵機關查定每月銷售額為 10 萬元，試問該自助餐店應如何申報繳納營業稅？",{"A":17,"B":18,"C":19,"D":20},"每 2 個月為一期申報繳納百分之一的營業稅，共計 2 千元","每 2 個月為一期申報繳納百分之五的營業稅，共計 1 萬元","由主管稽徵機關，每 3 個月填發繳款書通知繳納一次，每期共計 3 千元","由主管稽徵機關，每個月填發繳款書通知繳納一次，每月 1 千元","C",null,"本題考點：查定課徵之小規模營業人適用百分之一稅率，並由主管稽徵機關每三個月填發繳款書通知繳納。\n【正解理由】自助餐店經稽徵機關查定銷售額，屬《加值型及非加值型營業稅法》第 13 條第三項所稱平均每月銷售額未達財政部規定標準而按查定課徵營業稅之小規模營業人，稅率依同法第 13 條第一項為百分之一；依同法第 23 條，就主管稽徵機關查定之銷售額按該稅率計算營業稅額，並依同法第 40 條第一項「每三個月填發繳款書通知繳納一次」。查定每月銷售額新臺幣 100,000 元，每月稅額新臺幣 1,000 元，一期三個月合計新臺幣 3,000 元，故選 C。\n【逐項排除】\n(A) 每二個月為一期自行申報，是《加值型及非加值型營業稅法》第 35 條第一項對一般申報營業人的規定，查定課徵者並不適用。\n(B) 稅率有誤，查定課徵之小規模營業人適用《加值型及非加值型營業稅法》第 13 條第一項的百分之一而非百分之五，申報方式亦非每二個月一期。\n(C) 由主管稽徵機關每三個月填發繳款書通知繳納一次，合於《加值型及非加值型營業稅法》第 40 條第一項，每期稅額為新臺幣 3,000 元，為應選項。\n(D) 每月填發繳款書一次，是《加值型及非加值型營業稅法》第 40 條第二項對依同法第 22 條查定之特種飲食業的規定，自助餐店不適用。\n【記憶點】查定小店百分之一、三個月一張繳款書；特種飲食業才是每月一張。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-tax-law-040","依加值型及非加值型營業稅法規定，下列那一項營業人申報之溢付稅額，不能由主管稽徵機關查明後退還之？",40,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-tax-law-042","依加值型及非加值型營業稅法規定，下列有關營業人漏開統一發票或於統一發票上短開銷售額之處罰方式何者錯誤？",42,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-tax-law-039","依加值型及非加值型營業稅法規定，下列那一項營業人其營業稅稅率非為百分之一？",39,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-tax-law-043","依統一發票使用辦法規定，營業人每筆銷售額與銷項稅額合計未滿新臺幣多少元，除買受人要求外，得免逐筆開立發票？",43,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-tax-law-038","依加值型及非加值型營業稅法規定，下列何者非屬外銷適用零稅率之範圍？",38,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-044","依統一發票使用辦法規定，下列那一選項不是主管稽徵機關停止營業人購買統一發票之原因？",44,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-041",114,"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？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-041",113,"適用零稅率的營業人，得申請以每月為一期，於次月 15 日前，填具規定格式之申報書，檢附退抵稅款及其他有關文件，向主管稽徵機關申報銷售額、應納或溢付營業稅額，但經核准後多久之內不得申請變更？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-041",112,"依加值型及非加值型營業稅法規定，下列進項稅額何者不得扣抵銷項稅額？①勞軍用之電視機 ②公司送貨用之小貨車 ③交際應酬用之貨物 ④員工年終摸彩之貨物 ⑤公司召開股東會贈送紀念品支出 ⑥辦公處室水電費用",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-041",111,"依現行稅法，營業稅納稅義務人虛報進項稅額，除追繳稅款外，處多少罰鍰？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-041",110,"下列何者之營業稅稅率為百分之一？①理髮業 ②農產品批發市場之承銷人 ③計程車業 ④有陪侍服務之茶室",false,1786689131370]