[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-tax-law-018":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-018","book-110-1-tax-law-018",110,1,18,"營業人專營免稅營業項目者，下列敘述何者正確？①免辦理營業登記 ②免開立統一發票 ③免辦理營業稅申報 ④進項稅額不得申請退還",{"A":17,"B":18,"C":19,"D":20},"①②③④","②③④","③④","④","D",null,"本題考點：專營免稅營業人的義務範圍——免的是銷項稅款，登記、憑證與申報義務並未一併免除。\n【正解理由】依《加值型及非加值型營業稅法》第 19 條第二項，「營業人專營第八條第一項免稅貨物或勞務者，其進項稅額不得申請退還」，④成立。同法第 35 條第一項規定營業人不論有無銷售額，應以每二月為一期，於次期開始十五日內申報銷售額、應納或溢付營業稅額，③不成立；得免用或免開統一發票之範圍另依《統一發票使用辦法》第 4 條逐款列舉，並非專營免稅即當然免開，②不成立；營業登記係開業時的稅籍義務，不因所售貨物或勞務免稅而免除，①不成立。僅④正確，故選 D。\n【逐項排除】\n(A) ①②③④：四項全列為正確，與《加值型及非加值型營業稅法》第 35 條第一項的申報義務及《統一發票使用辦法》第 4 條的列舉方式不合。\n(B) ②③④：④固然成立，但②之免開發票與③之免辦申報均無依據。\n(C) ③④：③之免辦營業稅申報與《加值型及非加值型營業稅法》第 35 條第一項的規定不合。\n(D) ④：合於《加值型及非加值型營業稅法》第 19 條第二項，為官方答案。\n【記憶點】免稅只免銷項稅，登記、發票、申報照做，進項稅額還退不回來。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-tax-law-017","有關小規模營業人之敘述，下列何者錯誤？",17,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-tax-law-019","甲公司為兼營營業人，假設其當期加值型營業稅應稅銷售額 30 萬元，免稅銷售額 30 萬元，零稅率銷售額 30 萬元，則進項稅額不得扣抵比例為何？",19,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-tax-law-016","甲公司為加值型營業稅之營業人，當期國內應稅銷售額為 600 萬元，外銷銷售額 100 萬元，因進貨及費用而取得之進項稅額為 25 萬元，上期累積留抵税額 10 萬元，則該公司本期營業稅：①應納稅額 5 萬元 ② 應退稅額 5 萬元 ③留抵稅額 5 萬元 ④退稅限額 5 萬元",16,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-tax-law-020","納稅義務人應納稅捐逾 30 日仍未繳納，應由稅捐稽徵機關移送強制執行，其依現行法可以暫緩強制執行者，下列敘述何者錯誤？",20,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-tax-law-015","依據所得稅法第 14 條之規定，著作人自行出版銷售著作之收入屬於何種所得？",15,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-021","甲君因欠繳綜合所得稅導致其所有之土地遭法院拍賣，假設甲君尚未繳納或償還之項目包括：①欠繳之所得稅 ②該筆土地的地價稅 ③銀行抵押債務 ④普通債務則以上債權之清償順序應為下列何者？",21,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-018",114,"現行所得稅法中有關噸位稅之規定，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-018",113,"依據所得稅法，有關扣繳義務人給付各類所得所扣取稅款的處理，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-018",112,"A 公司給付員工薪資所得，扣繳義務人已依規定扣繳稅款，惟未依規定期限按實填報扣繳憑單，依所得稅法及稅捐稽徵法規定，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-018",111,"根據所得基本稅額條例，下列何者所得應計入個人 112 年度之基本所得額？①大陸地區來源所得 200 萬元 ②受控外國公司（Controlled Foreign Company）所得 300 萬元 ③死亡人壽保險給付 2,000 萬元 ④未上市櫃非新創事業公司股票交易所得 100 萬元 ⑤非現金捐贈 50 萬元",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-018",109,"假設甲公司逾期繳納補徵之營利事業所得稅，繳納截止日為 6 月 30 日（星期六），該公司於 7 月 6 日繳納，依稅法規定應如何處理？",false,1786689128494]