[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-tax-law-033":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-033","book-108-1-tax-law-033",108,1,33,"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？",{"A":17,"B":18,"C":19,"D":20},"免視為銷售貨物，並免開立統一發票","視為銷售貨物，但免開立統一發票","免視為銷售貨物，需開立統一發票","視為銷售貨物，需開立統一發票","D",null,"本題考點：以進貨科目列帳並已支付進項稅額之貨物，於無償餽贈客戶時是否視為銷售貨物，以及應否開立統一發票。\n【正解理由】《加值型及非加值型營業稅法》第 3 條第三項第一款規定，營業人以其產製、進口、購買供銷售之貨物，轉供營業人自用，或以其產製、進口、購買之貨物，無償移轉他人所有者，視為銷售貨物。本題貨物以進貨科目列帳且已支付進項稅額，其後無償移轉與客戶，正該當上開視為銷售之要件。又《加值型及非加值型營業稅法》第 32 條第一項規定，營業人銷售貨物或勞務，應依營業人開立銷售憑證時限表規定之時限，開立統一發票交付買受人，故本題既視為銷售貨物，亦須開立統一發票，故選 D。\n【逐項排除】\n(A) 免視為銷售與免開立統一發票兩者皆與規定不符，無償移轉他人所有已足以構成視為銷售。\n(B) 視為銷售之判斷正確，但免開立統一發票部分與開立銷售憑證之義務不合。\n(C) 前段誤認免視為銷售，後段又要求開立統一發票，前後自相矛盾。\n(D) 正確，無償移轉屬視為銷售貨物，營業人應自行開立載有營業稅額之統一發票。\n【記憶點】以進貨列帳又支付進項稅額的貨物拿去送人，視為銷售、發票照開。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-tax-law-035","查定計算營業稅額之小規模營業人，購買營業上使用之貨物，取得載有營業稅額之憑證，並依規定申報且其查定稅額達起徵點者，其進項稅額得扣減多少？",35,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-036","營業人漏開統一發票或於統一發票上短開銷售額，於法定申報期限前經查獲者，應就其所漏稅額繳納稅款，並應按該稅額處幾倍以下罰鍰？另營業人之前項情形，一年內經查獲達幾次者，停止其營業？",36,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-033",114,"下列有關進項稅額之規定，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-033",113,"國內個人消費者透過網路向在我國境內無固定營業場所之線上訂房平台業者(境外電商)購買之訂房勞務，有關該項勞務收入之營業稅規定，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-033",112,"我國居住者個人甲及乙於 110 年合夥成立 A 商號，由甲負責經營，因每月銷售額未達使用統一發票標準而經核定為小規模營業人並採查定課徵營業稅，111 年均達營業稅起徵點，下列有關 A 商號及合夥人相關課稅情形，何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-033",111,"營業人發行「憑券兌付一定數量之貨物」的商品禮券，應於何時開立統一發票？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-033",110,"綜合所得稅之各類所得計算，下列何者無必要成本及費用之減除？①自力耕作、漁、牧、林、礦之所得 ②競技、競賽及機會中奬之奬金 ③薪資所得 ④退職所得 ⑤股利所得",false,1786689129620]