[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-tax-law-030":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-108-1-稅務相關法規概要-030","book-108-1-tax-law-030",108,1,30,"依加值型及非加值型營業稅法，由主管稽徵機關查定銷售額及計算稅額之有娛樂節目之餐飲店營業人，其營業稅多久由主管稽徵機關填發繳款書通知繳納一次？",{"A":17,"B":18,"C":19,"D":20},"每一個月","每二個月","每三個月","每六個月","A",null,"本題考點：《加值型及非加值型營業稅法》第 40 條，由稽徵機關查定銷售額及稅額者，填發繳款書通知繳納的頻率。\n【正解理由】有娛樂節目之餐飲店為《加值型及非加值型營業稅法》第 12 條第一款所定之特種飲食業；依同法第 22 條，第 12 條之特種飲食業就其銷售額按同條規定之稅率計算營業稅額，但主管稽徵機關得依查定之銷售額計算之。而同法第 40 條第 2 項明定「依第二十二條規定，查定計算營業稅額之營業人，由主管稽徵機關查定其銷售額及稅額，每月填發繳款書通知繳納一次」，故選 A。\n【逐項排除】\n(A) 每一個月：與《加值型及非加值型營業稅法》第 40 條第 2 項「每月填發繳款書通知繳納一次」相符，本項正確。\n(B) 每二個月：《加值型及非加值型營業稅法》第 35 條第 1 項的每二月一期，是營業人自行填具申報書向主管稽徵機關申報繳納的期別，與由稽徵機關查定並填發繳款書者不同。\n(C) 每三個月：《加值型及非加值型營業稅法》第 40 條第 1 項所定，對象是依同法第 21 條查定計算之典當業及依同法第 23 條查定計算之營業人，本題餐飲店不屬之。\n(D) 每六個月：《加值型及非加值型營業稅法》第 40 條並未設有六個月的填發期別。\n【記憶點】查定課徵分兩軌：特種飲食業（第 22 條）每月一次，典當業與小規模營業人（第 21、23 條）每三個月一次。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-tax-law-029","非適用勞動基準法之營利事業，定有職工退休辦法但未設置獨立之職工退休基金，其年度已支付的薪資總額 2,000 萬元。按現行營利事業所得稅查核準則，該年度最多得提列以費用項目列支的職工退休金準備是多少？",29,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-tax-law-031","依一般稅額規定計稅之營業人，進項稅額憑證未於當期申報者，其申報扣抵期間，最長以多久為限？",31,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-tax-law-028","營利事業修繕固定資產，耐用年限 5 年，依現行營利事業所得稅查核準則，該修繕支出金額不超過新臺幣多少元者，得列為當年度費用？",28,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-tax-law-032","農產品批發市場之承銷人向農產品批發市場承購農產品，在同一市場或運往其他批發市場交易之銷售額，營業稅率是多少？",32,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-108-1-tax-law-027","按現行營利事業所得稅查核準則，下列何者不是營建業已興建完成但未出售或已轉供自用之房地，依工程別房地成本分攤的方法？",27,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-033","若營業人購入物品當作中秋節交際應酬使用，並以進貨科目列帳，且該物品已支付進項稅額，營業人以該貨物餽贈客戶而無償移轉時，下列何者正確？",33,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-030",114,"依現行營利事業所得稅查核準則，有關無形資產之攤折，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-030",113,"依據營利事業所得稅查核準則，有關收入的查核，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-030",112,"依所得稅法有關綜合所得稅之免稅額規定，下列何者得列報為受扶養親屬？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-030",111,"下列何者進項稅額不得扣抵銷項稅額？①交際應酬用之貨物 ②機器設備 ③自用乘人小汽車 ④勞軍用之貨物 ⑤捐贈慈善單位之貨物",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-030",110,"依現行所得稅法規定，下列何項所得必須併入綜合所得總額課徵綜合所得稅？①出售上市股票之交易所得 ②個人取自營利事業贈與之財產 ③百貨公司周年慶中奬奬品 ④國家考試命題酬勞 ⑤銀行利息所得",false,1786689129599]