[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-tax-law-032":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-111-1-稅務相關法規概要-032","book-111-1-tax-law-032",111,1,32,"依現行稅法，小規模營業人的定義為下列何者？①無固定營業場所 ②規模狹小 ③交易零星 ④每月銷售額免用統一發票",{"A":17,"B":18,"C":19,"D":20},"①②③","②③④","①②④","①③④","B",null,"本題考點：小規模營業人的界定要件，考《加值型及非加值型營業稅法》第 13 條第三項與第 32 條第一項但書的組合。\n【正解理由】依《加值型及非加值型營業稅法》第 13 條第三項，小規模營業人「指第十一條、第十二條所列各業以外之規模狹小，平均每月銷售額未達財政部規定標準而按查定課徵營業稅之營業人」；同法第 32 條第一項但書並規定小規模營業人「得掣發普通收據，免用統一發票」。②與④均有明文，③則屬《加值型及非加值型營業稅法施行細則》對小規模營業人的補充界定，唯獨①不是要件，故選 B。\n【逐項排除】\n(A) ①②③：②③雖屬小規模營業人的描述，但①無固定營業場所並非要件，《加值型及非加值型營業稅法》第 13 條第三項通篇未論及營業場所之有無。\n(B) ②③④：三項均指向營業規模與銷售額水準，且未摻入①，與法定界定相符。\n(C) ①②④：②④直接見於《加值型及非加值型營業稅法》第 13 條第三項與第 32 條第一項但書，惟仍納入①，整組不成立。\n(D) ①③④：③④成立，①仍屬多餘；且《加值型及非加值型營業稅法》第 28 條要求固定營業場所辦理稅籍登記，與規模大小分屬兩事。\n【記憶點】小規模營業人看規模狹小、交易零星、免用統一發票，不看有無固定營業場所。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-tax-law-031","依現行稅法，有陪侍服務酒吧的特種飲食業，營業稅稅率是多少？",31,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-tax-law-033","營業人發行「憑券兌付一定數量之貨物」的商品禮券，應於何時開立統一發票？",33,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-tax-law-030","下列何者進項稅額不得扣抵銷項稅額？①交際應酬用之貨物 ②機器設備 ③自用乘人小汽車 ④勞軍用之貨物 ⑤捐贈慈善單位之貨物",30,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-tax-law-034","跨境電商銷售電子勞務予境內自然人，有關課徵營業稅之相關規定何者是錯誤的？",34,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-tax-law-029","營利事業在稽徵機關規定帳簿文據送交調查時間內，申請延期提示者，延長期限最長不得超過多久？可延長幾次？",29,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-tax-law-035","依現行稅法，統一發票給獎經費，由全年營業稅收入總額中提出多少支應？",35,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-032",114,"下列有關營業稅申報繳納之規定，何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-032",113,"下列有關銷售貨物或勞務營業稅徵免之敘述，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-032",112,"依所得基本稅額條例規定，在計算營利事業基本所得額時，下列何者須計入？①依國際金融業務條例規定之免稅所得 ②免稅之土地交易所得 ③依所得稅法規定不計入所得額課稅之股利收入 ④依企業併購法規定之免稅所得 ⑤依所得稅法規定停徵所得稅之證券交易所得",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-032",110,"陳先生與陳太太夫妻綜合所得稅係採合併計稅合併申報，陳先生有作詞收入 25 萬元及演講收入 12 萬元，陳太太有作曲收入 10 萬元，依所得稅法相關規定，夫妻二人今年應課稅收入為多少萬元？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-032",109,"依所得稅法規定，營利事業申報下列那些費用、損失，帳簿憑證完整者，稽徵機關可以核實認定？ ①未超限之交際費 ②本業以外之家庭支出 ③支付員工薪資 ④加徵之滯報金 ⑤廠房的折舊費用 ⑥投資損失但出資額未折減",false,1786689128128]