[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-tax-law-039":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-039","book-108-1-tax-law-039",108,1,39,"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？",{"A":17,"B":18,"C":19,"D":20},"出售禮券時","兌付貨物時","購入貨物時","印製禮券時","A",null,"本題考點：營業人發行禮券時開立統一發票的時點，以及商品禮券與現金禮券在券面記載上的分辨。\n【正解理由】《統一發票使用辦法》第 14 條第一項第一款規定，商品禮券即禮券上已載明憑券兌付一定數量之貨物者，應於出售禮券時開立統一發票；同款以外之現金禮券，依同辦法第 14 條第一項第二款，係禮券上僅載明金額，由持有人按禮券上所載金額憑以兌購貨物者，應於兌付貨物時開立統一發票。本題禮券既已載明憑券兌付一定數量之貨物，即屬商品禮券，開立時點在出售禮券時，故選 A。\n【逐項排除】\n(A) 正確，商品禮券於出售禮券時即應開立統一發票，不待持券人前來兌換貨物。\n(B) 兌付貨物時開立是現金禮券的時點，須禮券上僅載明金額才適用，商品禮券不適用。\n(C) 購入貨物是營業人的進貨行為，屬取得進項憑證的階段，與禮券銷售之開立時點無關。\n(D) 印製禮券只是製作票券的階段，尚未發生銷售行為，不生開立統一發票之義務。\n【記憶點】禮券寫明兌幾件貨，賣券就開；只寫金額，兌貨才開。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-tax-law-038","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",38,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-042","為防止逃漏、控制稅源及促進統一發票之推行，財政部得訂定統一發票給獎辦法；其經費由全年營業稅收入總額中提出百分之多少以資支應？",42,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-039",114,"依現行營業稅法，下列何者不視為銷售貨物或勞務？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-039",113,"試問下列何種稅籍登記之事項變更，向主管稽徵機關申請變更登記前，無須先繳清稅款或提供擔保？ ①增加資本額 ②減少資本額 ③營業種類變更 ④營業人名稱變更 ⑤負責人變更",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-039",112,"某有陪侍之酒吧本期銷售額 800 萬元，添購新音響設備 200 萬元，進項稅額 10 萬元，請問本期應繳營業稅多少元？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-039",111,"外國技藝表演業，將在我國境內演出 7 日，並於演出後於境內觀光旅遊 1 個月後出境，其表演收入應於何時報繳營業稅？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-039",110,"納稅義務人，有下列何種情形，除追繳稅款外，按所漏稅額處五倍以下罰鍰，並得停止其營業？①虛報進項稅額 ②經核定應使用統一發票而不使用 ③未依規定申請稅籍登記而營業 ④於帳簿為虛偽不實之記載",false,1786689129683]