[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-042":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-042","book-105-1-tax-law-042",105,1,42,"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？",{"A":17,"B":18,"C":19,"D":20},"除應就短漏開銷售額按規定稅率計算稅額繳納稅款外，處 1 倍至 10 倍罰鍰","於法定申報期限前經查獲者，應就短漏開銷售額按規定稅率計算稅額繳納稅款，並按該稅額處 5 倍以下罰鍰","前項處罰金額不得超過新臺幣 100 萬元","一年內經查獲達 3 次者，並停止其營業","A",null,"本題考點：營業人漏開統一發票或於統一發票上短開銷售額，於法定申報期限前經查獲時之處罰方式，規定於《加值型及非加值型營業稅法》第 52 條。\n【正解理由】依《加值型及非加值型營業稅法》第 52 條第一項，營業人漏開統一發票或於統一發票上短開銷售額，於法定申報期限前經查獲者，應就短漏開銷售額按規定稅率計算稅額繳納稅款，並按該稅額處五倍以下罰鍰；但書並明定處罰金額不得超過新臺幣一百萬元。選項(A)將罰鍰倍數寫成「處 1 倍至 10 倍罰鍰」，與條文所定「五倍以下」不符，故選 A。\n【逐項排除】\n(A) 錯誤。《加值型及非加值型營業稅法》第 52 條第一項所定倍數為五倍以下，並無「1 倍至 10 倍」之規定；本題選錯誤者，本項即為應選。\n(B) 正確。與《加值型及非加值型營業稅法》第 52 條第一項本文相符：於法定申報期限前經查獲者，應就短漏開銷售額按規定稅率計算稅額繳納稅款，並按該稅額處五倍以下罰鍰。\n(C) 正確。《加值型及非加值型營業稅法》第 52 條第一項但書明定：處罰金額不得超過新臺幣一百萬元。\n(D) 正確。《加值型及非加值型營業稅法》第 52 條第二項明定：營業人有前項情形，一年內經查獲達三次者，並停止其營業。\n【記憶點】申報期限前查獲漏開短開：稅額五倍以下、上限一百萬元、一年查獲三次停業；「1 倍至 10 倍」是陷阱。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-tax-law-041","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？",41,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-045","依統一發票使用辦法規定，下列那一選項不得免用或免開統一發票？",45,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-042",114,"依現行營業稅法，下列何者適用之營業稅稅率最低？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-042",113,"營業人逾規定申報限期多久時間尚未申報銷售額，主管稽徵機關得依照查得之資料，核定其銷售額及應納稅額並補徵？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-042",112,"採查定課徵之某小規模營業人，查定每季營業額 42 萬元，當季進貨取得統一發票金額 25 萬元，進項稅額 12,500 元，並依規定申報其進項稅額。則其當季經查定之應納營業稅額為多少？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-042",111,"受託人因公益信託義賣貨物之收入，除支付必要費用外全部做該公益使用，有關此銷售貨物收入，下列何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-042",110,"依加值型及非加值型營業稅法規定，進口菸品於計算其營業稅應納稅額時，其稅基為何？",false,1786689131379]