[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-043":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-043","book-105-1-tax-law-043",105,1,43,"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？",{"A":17,"B":18,"C":19,"D":20},"50 元","100 元","200 元","500 元","A",null,"本題考點：《統一發票使用辦法》第 15 條所定小額交易免逐筆開立統一發票之金額門檻。\n【正解理由】依《統一發票使用辦法》第 15 條第一項，營業人每筆銷售額與銷項稅額合計未滿新臺幣五十元之交易，除買受人要求者外，得免逐筆開立統一發票；但應於每日營業終了時，按其總金額彙開一張統一發票，註明「彙開」字樣，並在當期統一發票明細表備考欄註明「按日彙開」字樣。門檻即新臺幣五十元，故選 A。\n【逐項排除】\n(A) 正確。免逐筆開立之門檻為每筆銷售額與銷項稅額「合計未滿新臺幣五十元」。\n(B) 錯誤。一百元並非條文所定金額；含稅合計已達五十元即應逐筆開立。\n(C) 錯誤。二百元與條文不符，條文明定之數額是五十元。\n(D) 錯誤。五百元亦非條文所定數額，門檻自始只有五十元一個標準。\n【演算步驟】判斷式：每筆「銷售額＋銷項稅額」合計未滿新臺幣 50 元，即得免逐筆開立統一發票。例一：銷售額新臺幣 40 元，銷項稅額＝40 元×5%＝2 元，合計 40 元＋2 元＝42 元，未滿 50 元，得免逐筆開立，於每日營業終了彙開。例二：銷售額新臺幣 48 元，銷項稅額＝48 元×5%＝2.4 元，依《加值型及非加值型營業稅法》第 14 條尾數不滿一元四捨五入，取 2 元，合計 48 元＋2 元＝50 元，非未滿 50 元，應逐筆開立。\n【記憶點】含稅未滿五十元可免逐筆開；買受人要求就得開、日終要彙開。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-046","依現行規定，若財產為繼承人公同共有之遺產且該遺產為被繼承人單獨所有，納稅義務人申請以該財產抵繳遺產稅條件：",46,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-043",114,"依現行營業稅法，下列何者為應稅貨物或勞務？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-043",113,"營業人除依法免用統一發票者外，主管稽徵機關應核定其使用統一發票，由營業人向主管稽徵機關申請核發統一發票購票證，加蓋統一發票專用章，以憑購用統一發票。但營業人有下列何種情形時，主管稽徵機關應停止其購買統一發票？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-043",112,"依加值型及非加值型營業稅法規定，營業人漏開統一發票經查獲者，一年內經查獲幾次，應停止其營業？為停止營業處分時，其期限最長不得超過幾個月？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-043",111,"110 年營利事業基本稅額計徵，下列敘述何者正確？①基本所得額扣除新臺幣 100 萬元 ②法定稅率最高不得超過百分之十五 ③法定稅率最低不得低於百分之十 ④徵收率是百分之十二",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-043",110,"下列何種情況溢付之營業稅得申請退還？①因銷售免稅貨物或勞務 ②因購置自用乘人小汽車 ③因進口機器設備 ④因合併註銷登記",false,1786689131385]