[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-tax-law-008":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-008","book-107-1-tax-law-008",107,1,8,"光華中古車行今年 5 月中，分別以 105,000 元向張先生，及以 126,000 元向李先生購入各一輛舊乘人小汽車，前者於同年 5 月以含稅 94,500 元出售，後者於 6 月以含稅 157,500 元出售，則 5、6 月可申報扣抵舊乘人小汽車進項稅額多少元？",{"A":17,"B":18,"C":19,"D":20},"4,500 元","10,500 元","11,000 元","12,000 元","B",null,"本題考點：舊乘人小汽車進項稅額公式與逐輛扣抵限額。\n【正解理由】依《加值型及非加值型營業稅法》第 15 條之 1 第一項，營業人銷售其向非依第四章第一節計算稅額者購買之舊乘人小汽車，得以購入成本按第 10 條之徵收率計算進項稅額；同條第二項並定明，該進項稅額應於申報該輛車銷售額之當期扣抵其銷項稅額，超過部分不得扣抵。逐輛比較後合計新臺幣 10,500 元，故選 B。\n【逐項排除】\n(A) 新臺幣 4,500 元僅為 5 月那輛受限後之扣抵數，漏計 6 月的 6,000 元。\n(B) 新臺幣 10,500 元為 4,500 元與 6,000 元之和，公式與逐輛限額兼顧。\n(C) 新臺幣 11,000 元為兩輛進項之和，未套用同法第 15 條之 1 第二項但書之逐輛限額。\n(D) 新臺幣 12,000 元為兩輛銷項之和，誤把銷項當成進項。\n【演算步驟】進項稅額＝購入成本÷1.05×5％，銷項稅額＝含稅售價÷1.05×5％。第一輛：105,000÷1.05×5％＝進項 5,000 元，94,500÷1.05×5％＝銷項 4,500 元，實扣 4,500 元。第二輛：126,000÷1.05×5％＝進項 6,000 元，157,500÷1.05×5％＝銷項 7,500 元，全額扣抵 6,000 元。合計新臺幣 10,500 元。\n【記憶點】舊車進項逐輛算、逐輛比，超過銷項的部分砍掉。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-tax-law-007","依營業稅法規定，下列有關非加值型營業稅稅率之規定，何者錯誤？",7,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-tax-law-009","依現行營利事業所得稅查核準則（以下簡稱查核準則）規定，下列那些費用或損失之認列，應以實現者為限？",9,{"webId":35,"stem":36,"number":37,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-tax-law-010","依現行查核準則規定，下列各項費用認列標準之敘述，何者正確？",10,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-tax-law-011","依現行所得稅法規定，非小規模之獨資、合夥組織營利事業，應如何申報繳納所得稅？",11,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-008",114,"稅捐稽徵機關依法就納稅義務人應退之稅捐抵繳其積欠者，下列何者優先抵繳？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-008",113,"依據稅捐稽徵法，有關納稅義務的規定，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-008",112,"甲公司經 A 稅捐稽徵機關核定 111 年度營利事業所得稅結算申報有應退稅款，惟該公司已積欠稅款如下：①A 稅捐稽徵機關核定 110 年度營利事業所得稅之罰鍰 ②B 稅捐稽徵機關核定 109 年度營利事業所得稅之應補繳稅款 ③A 稅捐稽徵機關核定 110 年營業稅應補繳稅款 ④A 稅捐稽徵機關核定 109 年營業稅之罰鍰。依稅捐稽徵法及其施行細則有關納稅義務人退稅之抵欠順序規定，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-008",111,"試問下列何者為房地合一課徵所得稅之課稅範圍？①持有過半數之股權且其價值 50%以上為境內之房地 ②農地 ③預售屋及其坐落基地 ④設定地上權方式之房屋使用權 ⑤農舍",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-008",110,"依據所得稅法第 110 條之規定，納稅人未辦理結算申報，而經稽徵機關調查有應課稅之所得額者，除補徵稅款外，應照補徵稅額處幾倍以下之罰鍰？",false,1786689129874]