[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-tax-law-038":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-038","book-108-1-tax-law-038",108,1,38,"下列何者得免用或免開統一發票？①報社銷售之廣告 ②政府機關標售廢棄之物資 ③醫院診所提供之醫療勞務 ④電視臺之廣告播映",{"A":17,"B":18,"C":19,"D":20},"①②","②③","②④","①④","B",null,"本題考點：得免用或免開統一發票的範圍，以及報社銷售之廣告與電視臺之廣告播映被但書排除的處理。\n【正解理由】《統一發票使用辦法》第 4 條規定合於各款情形之一者，得免用或免開統一發票，其中第六款為醫院、診所、療養院提供之醫療勞務、藥品、病房之住宿及膳食，第二十一款為各級政府機關標售賸餘或廢棄之物資，故②與③屬之。同辦法第 4 條第十七款雖列依法登記之報社、雜誌社、通訊社、電視臺及廣播電臺銷售其本事業之報紙、出版品、通訊稿、廣告、節目播映、節目播出，但書明定報社銷售之廣告及電視臺之廣告播映不包括在內，故①與④仍應開立統一發票，故選 B。\n【逐項排除】\n(A) ①②之組合中，①報社銷售之廣告已被但書排除，不得免用或免開統一發票。\n(B) 正確，②各級政府機關標售廢棄之物資與③醫院診所提供之醫療勞務，都在得免用或免開之列。\n(C) ②④之組合中，④電視臺之廣告播映同樣被但書排除。\n(D) ①④兩者皆為但書所排除，均應依規定開立統一發票。\n【記憶點】報紙電視賣本業免開發票，唯獨廣告與廣告播映不免。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-tax-law-037","外國公司在中華民國境內無固定營業場所而有銷售勞務者，應由勞務買受人於給付報酬之次期開始多久內，就給付額依適用稅率計算營業稅額繳納之？",37,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-tax-law-039","營業人發行商品禮券，禮券上已載明憑券兌付一定數量之貨物者，應於何時開立統一發票？",39,{"webId":35,"stem":36,"number":37,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-tax-law-040","下列貨物或勞務何者非屬免徵營業稅之範圍？",40,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-041","外國之事業、機關、團體、組織在中華民國境內無固定營業場所，銷售電子勞務予境內自然人者，下列何者為營業稅之納稅義務人？",41,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-038",114,"大華於 A 網站向我國甲公司購買保健食品一組，該營業稅之納稅義務人為下列何者？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-038",113,"根據加值型及非加值型營業稅法與其施行細則，有關營業稅免稅與零稅率的敘述，下列敘述何者正確？①零稅率表示銷售貨物或勞務所適用的營業稅率為零，由於銷項稅額為零，如有溢付稅額，得在退稅限額內由主管稽徵機關查明後退還 ②免稅，在銷售階段免徵營業稅，但進項稅額不能扣抵或退還 ③免稅等同於零稅率 ④保稅區營業人向課稅區營業人購買機器設備，適用零稅率",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-038",112,"依加值型及非加值型營業稅法規定，保險業經營專屬本業、非專屬本業及再保費等收入之營業稅稅率，分別為何？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-038",111,"依加值型及非加值型營業稅法，下列何者不適用「視為銷售」之規定？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-038",110,"營利事業之帳簿憑證因公司會計人員帶回家以致滅失者，稽徵機關如何計算其所得額？",false,1786689129675]