[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-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-106-1-稅務相關法規概要-042","book-106-1-tax-law-042",106,1,42,"下列何種情形營業人應開立統一發票？",{"A":17,"B":18,"C":19,"D":20},"報社銷售之廣告","營業人取得之賠償收入","代銷印花稅票之勞務","雜誌社銷售其本事業之出版品","A",null,"本題考點：《統一發票使用辦法》第 4 條免用或免開統一發票的列舉，以及第十七款但書把報社廣告挖回應開範圍。\n【正解理由】《統一發票使用辦法》第 4 條第十七款規定「依法登記之報社、雜誌社、通訊社、電視臺及廣播電臺銷售其本事業之報紙、出版品、通訊稿、廣告、節目播映、節目播出。但報社銷售之廣告及電視臺之廣告播映，不包括在內」，報社銷售之廣告既被但書排除於免開範圍之外，即回到應依規定開立統一發票的原則，故選 A。\n【逐項排除】\n(A) 報社銷售之廣告落在《統一發票使用辦法》第 4 條第十七款但書，不得免用或免開，應開立統一發票，為正確選項。\n(B) 營業人取得之賠償收入列於《統一發票使用辦法》第 4 條第二十九款，得免用或免開統一發票。\n(C) 代銷印花稅票或郵票之勞務列於《統一發票使用辦法》第 4 條第十八款，得免用或免開統一發票。\n(D) 雜誌社銷售其本事業之出版品屬《統一發票使用辦法》第 4 條第十七款本文，該款但書僅排除報社銷售之廣告與電視臺之廣告播映，出版品仍得免開。\n【記憶點】本事業出版品免開，但報社的廣告與電視臺的廣告播映兩項被但書挖回來。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-tax-law-043","依統一發票使用辦法之規定，下列敘述何者正確？",43,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-tax-law-044","下列何項非屬營業人開立統一發票應載明事項？",44,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-106-1-tax-law-037","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？",37,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-tax-law-045","依現行營業稅法與統一發票使用辦法之規定，下列那些情況，營業人得製發普通收據，免用統一發票？ ① 兼營應稅及免稅貨物之營業人 ②小規模營業人 ③特種飲食業之營業人 ④法院、海關拍賣沒入或查封之財產 ⑤經核准登記之攤販",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,1786689130905]