[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-tax-law-007":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-110-1-稅務相關法規概要-007","book-110-1-tax-law-007",110,1,7,"依據統一發票使用辦法第 12 條之規定，營業人以貨物與他人交換貨物者，應於何時開立統一發票？",{"A":17,"B":18,"C":19,"D":20},"換出貨物時","取得換入貨物時","以取得換入貨物時或換出貨物時之較先者","以取得換入貨物時或換出貨物時之較後者","A",null,"本題考點：以貨物交換貨物的交易，銷售何時成立、統一發票應在哪一個時點開立。\n【正解理由】《加值型及非加值型營業稅法》第 3 條第一項定「將貨物之所有權移轉與他人，以取得代價者，為銷售貨物」，交換所收的對價雖然是貨物而非現金，仍屬條文所稱「取得代價」，故交換的兩造各自都在銷售貨物。同法第 32 條第一項定，營業人銷售貨物或勞務，應依本法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；就交換而言，使自己這一方所有權移轉出去的時點即為換出貨物之時，開立義務隨之發生，與對方何時把貨物交過來無涉。故選 A。\n【逐項排除】\n(A) 正確。換出貨物即是《加值型及非加值型營業稅法》第 3 條第一項所稱之所有權移轉，銷售於此時成立，統一發票應於此時開立。\n(B) 錯誤。取得換入貨物是自己作為買受人的一端，該端要拿的是對方開來的發票，用以依《加值型及非加值型營業稅法》第 33 條第一款主張進項稅額扣抵，不是自己開立發票的時點。\n(C) 錯誤。開立時點繫於自己的銷售行為本身，不因對方交付較早而提前。\n(D) 錯誤。同理，也不因對方交付較晚而延後；兩造交付若有時間差，先換出的一方仍應於換出時開立。\n【記憶點】以物易物是兩筆銷售，各自「換出時」開票，互開互扣。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-tax-law-006","依據統一發票使用辦法第 22 條之規定，營業人對當期購買之統一發票賸餘空白未使用部分，應如何處理？",6,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-tax-law-008","依據所得稅法第 110 條之規定，納稅人未辦理結算申報，而經稽徵機關調查有應課稅之所得額者，除補徵稅款外，應照補徵稅額處幾倍以下之罰鍰？",8,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-tax-law-005","甲公司採用分期付款方式銷貨並以毛利百分比法認列銷貨利益，本年度期初分期付款未實現毛利為 100 萬元，期初應收分期付款餘額為 200 萬元，本年度銷貨總額為 500 萬元，銷貨毛利為 300 萬元，分期付款收款總額為 350 萬元，則該公司本年度認列之分期付款銷貨利益為多少元？",5,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-tax-law-009","營利事業預先提列備抵呆帳者，其呆帳損失之認列，下列敘述何者正確？",9,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-tax-law-004","營利事業為員工投保團體健康保險，其由營利事業負擔之保險費，每人每月最多在新臺幣多少元以內，免視為員工之薪資所得？",4,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-010","假設甲公司帳載營業毛利 900 萬元，營業費用 700 萬元，其中捐贈費用 100 萬元包括以下三筆：透過興學基金會未指定學校捐贈 20 萬元，指定某私立大學 60 萬元，及自行捐贈某私立大學 20 萬元。甲公司當年度可認列之捐贈費用金額為多少？",10,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-007",114,"有關納稅義務人死亡遺有財產者，其依法應繳納之稅捐，由下列何人優先負繳納義務？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-007",113,"民眾接獲臺北市稅捐稽徵處所寄發的各類稅捐繳納通知文書有記載、計算錯誤或重複時，得如何處理？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-007",112,"下列有關法院執行拍賣或交債權人承受之土地、房屋及貨物之稅捐稽徵規定，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-007",111,"有關稅捐稽徵法針對逃漏稅捐之刑事處罰，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-007",109,"王先生 109 年度薪資收入 300 萬元，因職業需要花費治裝費 10 萬元，進修費用 5 萬元，均取得合法憑證。試問為使所得稅負最低，王先生申報 109 年度薪資所得金額為何？",false,1786689128383]