[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-tax-law-043":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-109-1-稅務相關法規概要-043","book-109-1-tax-law-043",109,1,43,"依統一發票使用辦法規定，下列敘述何者正確？①營業人開立不實統一發票，主管稽徵機關應停止其購買統一發票 ②營業人以貨物與他人交換貨物者，應於換出時，開立統一發票 ③營業人滯欠營業稅未繳清，主管稽徵機關應停止其購買統一發票 ④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，應於兌換貨物時開立統一發票 ⑤保稅區營業人銷售予課稅區營業人未輸往課稅區而直接出口之貨物，免開立統一發票",{"A":17,"B":18,"C":19,"D":20},"①②⑤","②③④","①②③④","①③⑤","A",null,"本題考點：統一發票的免用免開範圍、開立時點，以及「應停止購買」與「得管制購買」的分界。\n【正解理由】①依《統一發票使用辦法》第 5 條之 1 第一項第一款，營業人開立不實統一發票者，主管稽徵機關應停止其購買統一發票，敘述正確；②依本辦法第 12 條，營業人以貨物或勞務與他人交換貨物或勞務者，應於換出時開立統一發票，敘述正確；⑤依本辦法第 4 條第三十四款，保稅區營業人銷售與課稅區營業人未輸往課稅區而直接出口之貨物，得免用或免開統一發票，敘述正確。正確者為①②⑤，故選 A。\n【逐項排除】\n(A) 由①②⑤組成，三者分別合於《統一發票使用辦法》第 5 條之 1 第一項第一款、第 12 條與第 4 條第三十四款，本項正確。\n(B) 含③④。滯欠營業稅未繳清列於《統一發票使用辦法》第 5 條之 1 第二項第六款，效果是「得管制」購買而非「應停止」購買；商品禮券依本辦法第 14 條第一款應於出售禮券時開立，非兌換貨物時開立。\n(C) 含①②③④，其中③的處分種類與④的開立時點均與上述兩條不符。\n(D) 含③，該項既與「應停止購買」之要件不符，此組合即不成立；①⑤雖各自正確，仍因夾帶③而不可選。\n【記憶點】開立不實「應停止」、滯欠稅款「得管制」；商品禮券賣券時開票，現金禮券兌付時開票。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-tax-law-042","各行業關於營業稅額計算方式及稅率規定，依加值型及非加值型營業稅法，下列敘述何者錯誤？",42,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-tax-law-044","下列何者屬於國稅且採累進稅率之稅目？①綜合所得稅 ②遺產稅及贈與稅 ③土地增值稅 ④非加值型營業稅",44,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-tax-law-041","採直接扣抵法之兼營營業人進口水果 100 萬元，在國內銷售水果 80 萬元，依加值型及非加值型營業稅法有關營業稅之計算及徵收，下列何者正確？",41,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-tax-law-045","依現行加值型及非加值型營業稅法規定，下列那些項目的進項稅額得扣抵銷項稅額？①購進貨物捐贈政府 ②購買主、副食品供應員工伙食 ③交際應酬費用 ④進貨取得合法統一發票 ⑤購進貨物用以酬勞員工 ⑥支付銀行利息費用",45,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-109-1-tax-law-040","境外電商營業人銷售電子勞務予境內自然人之年銷售額逾新臺幣多少元，應自行或委託報稅之代理人向稽徵機關辦理稅籍登記？",40,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-tax-law-046","依遺產及贈與稅法第 46 條規定，納稅義務人有故意以詐欺或其他不正當方法，逃漏遺產稅或贈與稅者，除依繼承或贈與發生年度稅率重行核計補徵外，並應處何種處罰？",46,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-043",114,"依現行營業稅法，下列何者為應稅貨物或勞務？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-043",113,"營業人除依法免用統一發票者外，主管稽徵機關應核定其使用統一發票，由營業人向主管稽徵機關申請核發統一發票購票證，加蓋統一發票專用章，以憑購用統一發票。但營業人有下列何種情形時，主管稽徵機關應停止其購買統一發票？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-043",112,"依加值型及非加值型營業稅法規定，營業人漏開統一發票經查獲者，一年內經查獲幾次，應停止其營業？為停止營業處分時，其期限最長不得超過幾個月？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-043",111,"110 年營利事業基本稅額計徵，下列敘述何者正確？①基本所得額扣除新臺幣 100 萬元 ②法定稅率最高不得超過百分之十五 ③法定稅率最低不得低於百分之十 ④徵收率是百分之十二",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-043",110,"下列何種情況溢付之營業稅得申請退還？①因銷售免稅貨物或勞務 ②因購置自用乘人小汽車 ③因進口機器設備 ④因合併註銷登記",false,1786689129230]