[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-tax-law-031":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-031","book-108-1-tax-law-031",108,1,31,"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？",{"A":17,"B":18,"C":19,"D":20},"3年","5年","7年","10 年","D",null,"本題考點：依一般稅額計算之營業人，取得載有營業稅額之進項憑證而未在當期申報扣抵時，還能往後遞延多長的期間申報扣抵。\n【正解理由】《加值型及非加值型營業稅法》第 15 條第一項規定，營業人當期銷項稅額，扣減進項稅額後之餘額，為當期應納或溢付營業稅額，同條第三項並將進項稅額界定為營業人購買貨物或勞務時依規定支付之營業稅額。進項憑證未於當期申報者並非就此失權，依《加值型及非加值型營業稅法施行細則》之規定，得延至以後期間申報扣抵，但最遲應於申報扣抵當期之前十年內為之，故選 D。\n【逐項排除】\n(A) 三年並非進項憑證遞延申報扣抵之期限，也不是營業稅任何一種申報期間。\n(B) 五年是核課期間常見的年限，與進項憑證申報扣抵之期間分屬兩件事。\n(C) 七年同屬核課期間的另一種年限，與進項憑證能扣抵到什麼時候無關。\n(D) 正確，進項憑證遞延申報扣抵以十年為最長期限，逾此期間即不得再據以扣抵銷項稅額。\n【記憶點】進項憑證晚報不等於報廢，十年之內都還來得及扣抵。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-tax-law-030","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？",30,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-034","租賃公司出租之自用汽車，因承租人遲延返還而加收之違約金，依現行加值型及非加值型營業稅法規定：",34,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-031",114,"甲公司每月支付租金 40,000 元向乙租賃公司租用自用乘人小客車 1 輛，租賃期間為 3 年，租期屆滿後無條件移轉給甲公司所有，請問每期申報營業稅時，小客車租賃費用可扣抵之進項稅額為若干元？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-031",113,"根據加值型及非加值型營業稅法之規定，下列何種情形非屬營業稅課徵範圍？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-031",112,"我國居住者個人甲 112 年所得資料如下：①申報 112 年度綜合所得淨額 450 萬元，一般所得稅額 95.8 萬元 ②直接持有符合受控外國企業制度之中華民國境外關係企業股份 10%，該關係企業當年度盈餘換算新臺幣為 800 萬元 ③交易在證券交易所上市之股票，利得 50 萬元 ④對政府捐贈 800 萬元（實物及現金各 400 萬元）全數申報列舉扣除額 ⑤取得美國有價證券利息 10 萬元。依所得基本稅額條例相關規定，112 年度基本所得額及基本稅額金額各為何？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-031",111,"依現行稅法，有陪侍服務酒吧的特種飲食業，營業稅稅率是多少？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-031",110,"丙公司 110 年期初備抵呆帳餘額為 4 萬元，期末有應收帳款 300 萬元及應收票據 200 萬元，則丙公司申報 110 年營利事業所得稅時，可申報呆帳多少元？",false,1786689129605]