[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-tax-law-003":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-107-1-稅務相關法規概要-003","book-107-1-tax-law-003",107,1,3,"依營業稅法相關規定，下列何者並非得扣抵稅額之進項憑證應記載之事項？",{"A":17,"B":18,"C":19,"D":20},"交易日期","營業人名稱","營業人統一編號","營業人電話號碼","D",null,"本題考點：得扣抵銷項稅額之進項憑證，其法定應記載事項為何。\n【正解理由】依《加值型及非加值型營業稅法》第 33 條，營業人以進項稅額扣抵銷項稅額者，應具有載明其名稱、地址及統一編號之憑證，種類包括購買貨物或勞務時所取得載有營業稅額之統一發票、視為銷售貨物或勞務時自行開立載有營業稅額之統一發票，以及其他經財政部核定載有營業稅額之憑證。條文明列之記載事項僅名稱、地址與統一編號三項，電話號碼不在其中，故選 D。\n【逐項排除】\n(A) 交易日期為統一發票依《加值型及非加值型營業稅法》第 32 條第四項授權訂定之使用辦法所應載明之事項，屬憑證本身的形式要件，並非本題所問之非應記載事項。\n(B) 營業人名稱為同法第 33 條明文要求載明之三項之一。\n(C) 營業人統一編號同為同法第 33 條明文要求載明之三項之一，缺漏將影響進項稅額之扣抵。\n(D) 電話號碼未見於同法第 33 條所定名稱、地址、統一編號三項之中，並非得扣抵稅額之進項憑證應記載之事項。\n【記憶點】扣抵憑證只認名稱、地址、統一編號三件套，電話號碼不算。",true,[26,30,34,37,41,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-tax-law-002","依營業稅法相關規定，依特種稅額計算之行業中，下列何者得申請按加值型營業稅計算應納稅額？",2,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-tax-law-004","依營業稅法相關規定，下列進項稅額中，何者可扣抵銷項稅額？",4,{"webId":35,"stem":36,"number":13,"year":12,"session":13},"book-107-1-tax-law-001","依加值型及非加值型營業稅法（以下簡稱營業稅法）相關規定，下列何者得免用或免開統一發票？ ①公用事業 ②理髮業 ③計程車業 ④幼稚園提供之教育勞務",{"webId":38,"stem":39,"number":40,"year":12,"session":13},"book-107-1-tax-law-005","依營業稅法相關規定，下列營業人，何者得申請以每 1 個月為一期，於次月 15 日前向主管稽徵機關申報銷售額、應納或溢付營業稅額？",5,{"webId":42,"stem":43,"number":44,"year":45,"session":13},"book-106-1-tax-law-050","依現行遺產及贈與稅法規定，下列何項應計入遺產課稅？",50,106,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-tax-law-006","依相關稅法規定，總機構在我國境內之甲公司，民國（下同）107 年中出售公司名下於 105 年購入之土地一筆，該土地相關之租稅負擔何者正確？",6,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-003",114,"丙營業人未依規定申請稅籍登記即開始營業，被處 2 萬元罰鍰；若在該期間之營業額按所漏稅額處五倍以下罰鍰為 80 萬元。請問丙營業人應繳多少罰鍰？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-003",113,"為降低納稅義務人因強制執行發生不能恢復損害之可能，並兼顧納稅義務人權益，若納稅義務人對復查決定之應納稅額繳納部分比例之稅額，並依法提起訴願者，得暫緩移送強制執行。該繳納比例依現行稅捐稽徵法之規定為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-003",112,"財政部或經其指定之稅捐稽徵機關依稅捐稽徵法第 34 條第 1 項規定，公告重大欠稅案件或重大逃漏稅捐案件之欠稅人或逃漏稅捐人姓名或名稱與內容，下列何種案件，不包括在內？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-003",111,"某甲於民國 111 年 5 月 10 日完成 110 年度綜合所得稅申報和繳納，核課期間之起算日為下列何者？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-003",110,"下列何者為營利事業所得稅申報書營業收入調節欄項下，開立統一發票金額之加項？",false,1786689129822]