[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-tax-law-038":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-038","book-110-1-tax-law-038",110,1,38,"營利事業之帳簿憑證因公司會計人員帶回家以致滅失者，稽徵機關如何計算其所得額？",{"A":17,"B":18,"C":19,"D":20},"依該事業前三個年度經稽徵機關核定純益率之平均數核定","若帳簿憑證在辦理結算申報後，未經稽徵機關調查核定前滅失，依申報所得額核定","依該事業前三個年度申報之平均數核定","依同業利潤標準核定","D",null,"本題考點：帳簿憑證滅失時所得額的核定方法，關鍵在滅失原因是否屬不可抗力災害或有關機關因公調閱。\n【正解理由】依《營利事業所得稅查核準則》第 11 條第二項，須是「因遭受不可抗力災害或有關機關因公調閱，以致滅失者」，才依該事業前三個年度經稽徵機關核定純益率之平均數核定；同條第六項則規定，營利事業之帳簿憑證滅失者，除合於前五項規定情形者外，稽徵機關應依所得稅法第八十三條及同法施行細則第八十一條規定，就查得資料或同業利潤標準核定其所得額。本題係會計人員帶回家以致滅失，既非不可抗力災害，亦非因公調閱，自應回到第六項，故選 D。\n【逐項排除】\n(A) 依該事業前三個年度經稽徵機關核定純益率之平均數核定：此法限於不可抗力災害或因公調閱所致之滅失，本題滅失原因不符。\n(B) 若帳簿憑證在辦理結算申報後，未經稽徵機關調查核定前滅失，依申報所得額核定：《營利事業所得稅查核準則》第 11 條第四項的前提同樣是不可抗力災害或因公調閱，且須申報純益率已達前三個年度核定純益率之平均數。\n(C) 依該事業前三個年度申報之平均數核定：條文所定基準是經稽徵機關核定純益率之平均數，不是申報數。\n(D) 依同業利潤標準核定：符合《營利事業所得稅查核準則》第 11 條第六項及《所得稅法》第 83 條第一項之規定。\n【記憶點】滅失原因不是天災也不是官方調卷，就沒有純益率平均數這條優待，直接走同業利潤標準。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-tax-law-037","下列何者得免用統一發票？①營業人取得之賠償收入 ②娛樂業之門票收入 ③獨資事業 ④電視臺之廣告播映",37,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-tax-law-039","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",39,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-tax-law-036","依所得稅法相關規定，營利事業之支出，下列何者不得列為費用或損失？①遭受不可抗力之災害損失未受有保險賠償部分 ②資本之利息 ③營利事業所得稅 ④營業上設備之修理支出 5 萬元，其所增加之價值非二年內耗竭",36,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-tax-law-040","下列何者非我國加值型及非加值型營業稅之課稅範圍？",40,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-tax-law-035","甲公司總機構在日本，其 110 年在我國境內提供技術服務收入 2 億元，經財政部核定按營業收入百分比計算所得，而甲公司以前年度核定虧損 1,000 萬元，則依所得稅法規定，該公司 110 年度營利事業所得稅額為多少元？",35,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-041","下列何者之營業稅稅率為百分之一？①理髮業 ②農產品批發市場之承銷人 ③計程車業 ④有陪侍服務之茶室",41,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-038",114,"大華於 A 網站向我國甲公司購買保健食品一組，該營業稅之納稅義務人為下列何者？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-038",113,"根據加值型及非加值型營業稅法與其施行細則，有關營業稅免稅與零稅率的敘述，下列敘述何者正確？①零稅率表示銷售貨物或勞務所適用的營業稅率為零，由於銷項稅額為零，如有溢付稅額，得在退稅限額內由主管稽徵機關查明後退還 ②免稅，在銷售階段免徵營業稅，但進項稅額不能扣抵或退還 ③免稅等同於零稅率 ④保稅區營業人向課稅區營業人購買機器設備，適用零稅率",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-038",112,"依加值型及非加值型營業稅法規定，保險業經營專屬本業、非專屬本業及再保費等收入之營業稅稅率，分別為何？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-038",111,"依加值型及非加值型營業稅法，下列何者不適用「視為銷售」之規定？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-038",109,"依加值型及非加值型營業稅法規定，營業人下列何種溢付稅款不得申請退還，應留抵應納營業稅？ ①因合併或解散申請註銷登記者，其溢付之營業稅 ②因銷售適用免稅貨物而溢付之營業稅 ③因取得固定資產而溢付之營業稅 ④銷售與保稅區營業人供營運之貨物或勞務而溢付之營業稅 ⑤因境內銷售房屋而溢付之營業稅",false,1786689128696]