[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-045":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-045","book-105-1-tax-law-045",105,1,45,"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？",{"A":17,"B":18,"C":19,"D":20},"公用事業。但經營本業以外之部分，不包括在內","依法設立之免稅商店及離島免稅購物商店","依法組織之慈善救濟事業標售或義賣之貨物與舉辦之義演，其收入除支付標售、義賣及義演之必要費用外，全部供作該事業本身之用者","營業人取得之賠償收入","A",null,"本題考點：《統一發票使用辦法》第 4 條得免用或免開統一發票之列舉範圍，與未列舉者仍應使用統一發票之原則。\n【正解理由】《統一發票使用辦法》第 3 條規定，營業人除依第四條規定免用統一發票者外，主管稽徵機關應核定其使用統一發票；《統一發票使用辦法》第 4 條再逐款列舉得免用或免開之情形，其中包含「依法設立之免稅商店及離島免稅購物商店」（第四款）、「營業人取得之賠償收入」（第二十九款）、依法組織之慈善救濟事業標售、義賣及義演之收入（第三十款）。「公用事業。但經營本業以外之部分，不包括在內」並非本條列舉之款項，不得免用或免開統一發票，故選 A。\n【逐項排除】\n(A) 不得免用或免開，本項即為應選之答案。「公用事業」不在《統一發票使用辦法》第 4 條之列舉款項中；依《統一發票使用辦法》第 3 條之原則，未經列舉者，主管稽徵機關應核定其使用統一發票。\n(B) 得免用或免開。《統一發票使用辦法》第 4 條第四款明列依法設立之免稅商店及離島免稅購物商店。\n(C) 得免用或免開。《統一發票使用辦法》第 4 條第三十款明列慈善救濟事業標售、義賣及義演之收入，以扣除必要費用後全部供作該事業本身之用者為要件。\n(D) 得免用或免開。《統一發票使用辦法》第 4 條第二十九款明列營業人取得之賠償收入。\n【記憶點】免用免開只認《統一發票使用辦法》第 4 條的清單——清單上沒有「公用事業」這一款。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-tax-law-047","依現行規定，被繼承人死亡前因重病無法處理事務期間出售名下財產，其繼承人對該項出售財產價金不能證明其用途者：",47,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-048","吉米為美國公民，因深愛臺灣在臺居住滿 10 年，但未歸化取得中華民國國籍。若吉米想要將財產贈與給其子女與朋友，試問下列敘述何者正確？",48,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-045",114,"依現行統一發票使用辦法，下列何者不符合免用或免開統一發票？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-045",113,"下列何者同時符合免徵營業稅與免用或免開統一發票？①計程車業 ②依法設立之免稅商店及離島免稅購物商店 ③醫院、診所、療養院提供之醫療勞務、藥品、病房之住宿及膳食 ④未經加工之生鮮農、林、漁、牧產物、副產物",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-045",112,"依遺產及贈與稅法規定，有關課稅範圍之敘述，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-045",111,"在下列何者情形，主管稽徵機關應停止營業人購買統一發票？①受停止營業處分 ②無進貨事實虛報進項稅額 ③遷移營業地址未辦理變更登記 ④開立不實統一發票 ⑤滯欠營業稅未繳清",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-045",110,"下列何種情形，免課贈與稅？",false,1786689131402]