[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-tax-law-037":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-106-1-稅務相關法規概要-037","book-106-1-tax-law-037",106,1,37,"下列何項按所漏稅額處五倍以下罰鍰，但處罰金額不得超過新臺幣一百萬元？",{"A":17,"B":18,"C":19,"D":20},"虛報進項稅額","漏報銷售額","漏開統一發票於法定申報期限前經查獲者","逾規定期限 30 日未申報統一發票明細表，亦未按應納稅額繳納營業稅","C",null,"本題考點：《加值型及非加值型營業稅法》第 52 條的漏開統一發票處罰，是營業稅漏稅罰中唯一設有新臺幣一百萬元罰鍰上限者。\n【正解理由】《加值型及非加值型營業稅法》第 52 條第一項規定「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。但處罰金額不得超過新臺幣一百萬元」，題目所述要件與該項完全相符，故選 C。\n【逐項排除】\n(A) 虛報進項稅額屬《加值型及非加值型營業稅法》第 51 條第一項第五款，按所漏稅額處五倍以下罰鍰並得停止其營業，該條並未設新臺幣一百萬元的上限。\n(B) 短報或漏報銷售額屬《加值型及非加值型營業稅法》第 51 條第一項第三款，同樣按所漏稅額處五倍以下罰鍰而無金額上限。\n(C) 漏開統一發票且於法定申報期限前經查獲，正是《加值型及非加值型營業稅法》第 52 條第一項的構成要件，罰鍰以新臺幣一百萬元為上限，為正確選項。\n(D) 逾規定期限三十日未申報統一發票明細表亦未按應納稅額繳納營業稅，屬《加值型及非加值型營業稅法》第 51 條第一項第二款，亦無百萬元上限。\n【記憶點】看到「一百萬元封頂」就想漏開發票、法定申報期限前被查獲那一條。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-tax-law-036","某營業人之總機構設於臺北市，另在新北市、桃園市、臺中市、臺南市、高雄市、宜蘭縣及花蓮縣各設有 5 處固定營業處所，請問應辦理稅籍登記之處所為若干？",36,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-tax-law-038","依現行加值型及非加值型營業稅法之規定，下列敘述何者正確？",38,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-106-1-tax-law-035","主管稽徵機關在下列何種情形下，得依查得資料核定營業人銷售額及應納稅額？",35,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-tax-law-041","甲公司為依一般稅額計算且未銷售免稅貨物或勞務之營業人。105 年 5 月、6 月的營業稅資料如下：①外銷$2,000,000、內銷$8,000,000 ②進貨金額$7,500,000，稅額$375,000 ③酬勞員工貨物$300,000，稅額 $15,000 ④辦理員工伙食購買主、副食品等費用$60,000，稅額$3,000 ⑤上期留抵稅額$20,000。請問應納或溢付稅額為何？",41,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-106-1-tax-law-034","依現行加值型及非加值型營業稅法第 29 條規定，下列何者得免辦稅籍登記？",34,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-tax-law-042","下列何種情形營業人應開立統一發票？",42,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-037",114,"甲公司本期銷項稅額 10 萬元，零稅率銷售額 60 萬元，取得進項稅額如下：自用乘人小汽車 4 萬元、進貨 10 萬元、固定資產 5 萬元，該公司本期得退還稅額為若干元？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-037",113,"甲為兼營應稅及免稅銷售的營業人，113 年 9 月至 10 月購進貨物 1,200 萬元，支付進項稅額 60 萬元，進項稅額中有 10 萬元是購進自用乘人小汽車，另有 20 萬元是對政府的捐獻。同期銷售應稅貨物 2,400 萬元，銷項稅額 120 萬元，銷售免稅貨物 1,600 萬元，其中 1,000 萬元為土地價額，故進項稅額不得扣抵銷項稅額比例為 20%。試問甲營業人當期應納稅額為多少？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-037",112,"我國 A 海運公司 112 年相關交易情形如下：①銷售國際運輸用之船舶 ②進口國際運輸用之船舶 ③進口經營國際貿易之我國船舶專用之燃料 ④銷售供漁船使用之機器設備之用油。以上何種銷售情形免徵營業稅？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-037",111,"被繼承人為受死亡之宣告者，應自何日起算遺產稅的申報期間？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-037",110,"下列何者得免用統一發票？①營業人取得之賠償收入 ②娛樂業之門票收入 ③獨資事業 ④電視臺之廣告播映",false,1786689130862]