[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-tax-law-044":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-044","book-108-1-tax-law-044",108,1,44,"營業人連續營業幾年以上，每年營業額達多少元以上，且申報無虧損者，得向稽徵機關申請以進項憑證編列之明細表，代替進項稅額扣抵聯申報？",{"A":17,"B":18,"C":19,"D":20},"三年；五千萬","三年；一億元","五年；五千萬","五年；一億元","B",null,"本題考點：以進項憑證編列之明細表代替進項稅額扣抵聯申報，其連續營業年數與年營業額兩項門檻數值。\n【正解理由】依《加值型及非加值型營業稅法》第 35 條第一項，營業人申報銷售額時應檢附退抵稅款及其他有關文件，扣抵聯即為據以扣抵之進項憑證；主管機關對長期營業且具一定規模者，另定有以進項憑證編列之明細表代替扣抵聯申報之簡化措施，其門檻為連續營業三年以上、每年營業額達新臺幣一億元以上，且申報無虧損，三者須同時具備。題目所問的兩個數值即為三年與一億元，故選 B。\n【逐項排除】\n(A) 錯誤。年數三年正確，但金額門檻寫成新臺幣五千萬元，未達一億元之標準。\n(B) 正確。三年與新臺幣一億元同時符合前述兩項門檻。\n(C) 錯誤。年數與金額兩項皆不合，五年非所定年數，五千萬元亦未達金額門檻。\n(D) 錯誤。金額一億元正確，但年數誤為五年。\n【演算步驟】門檻判定式：得申請＝（連續營業年數 ≧ 3 年）且（每年營業額 ≧ 新臺幣 100,000,000 元）且（申報無虧損）。代入 B：連續營業年數 ＝ 3 年，3 年 ≧ 3 年成立；每年營業額 ＝ 新臺幣 100,000,000 元，100,000,000 元 ≧ 100,000,000 元成立；申報無虧損為題幹既定條件。結果：三項要件全部成立，B 為正解。\n【記憶點】三年、一億、無虧損，才換得明細表代替扣抵聯。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-tax-law-043","下列何者適用之營業稅法定稅率最低？",43,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-tax-law-045","贈與人有以下何種情形，以受贈人為納稅義務人？①行蹤不明 ②和受贈人屬二親等以內親屬 ③逾法定繳納期限尚未繳納贈與稅，且在中華民國境內無財產可供執行 ④死亡時贈與稅尚未核課",45,{"webId":35,"stem":36,"number":37,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-tax-law-046","遺產及贈與稅法所訂之下列那些金額，每遇消費者物價指數較上次調整之指數累計上漲達百分之十以上時，自次年起按上漲程度調整之？①免稅額 ②被繼承人之喪葬費用扣除額 ③被繼承人之配偶扣除額 ④父母於子女婚嫁時所贈與之財物金額",46,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-047","關於統一發票之敘述，下列何者錯誤？",47,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-044",114,"下列有關統一發票之開立時限何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-044",113,"根據我國統一發票使用辦法之規定，下列有關營業人開立統一發票之敘述，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-044",112,"忠孝公司本年 8 月向仁愛百貨公司購買商品禮券一批，總計新臺幣 120 萬元，取得百貨公司開立之電子統一發票。該禮券於 9 月中秋節前分發以犒賞員工。請問本筆發票進項稅額能否扣抵該公司之銷項稅額？如可扣抵，應自所申報之那一期銷項稅額扣抵？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-044",111,"以自動販賣機從事下列何者行為應逐筆開立統一發票交付買受人？①銷售遊戲點數卡 ②銷售食品 ③銷售飲料 ④銷售書籍 ⑤收取停車費",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-044",110,"下列情形何者非視為銷售貨物？",false,1786689129734]