[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-tax-law-033":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-033","book-111-1-tax-law-033",111,1,33,"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？",{"A":17,"B":18,"C":19,"D":20},"兌付貨物時","出售禮券時","月底","年底","B",null,"本題考點：商品禮券與現金禮券開立統一發票時點的分野，考《統一發票使用辦法》第 14 條。\n【正解理由】依《統一發票使用辦法》第 14 條第一項第一款，「商品禮券：禮券上已載明憑券兌付一定數量之貨物者，應於出售禮券時開立統一發票」。題示禮券既已載明憑券兌付一定數量之貨物，即屬商品禮券，開立時點定在出售禮券之時，故選 B。\n【逐項排除】\n(A) 兌付貨物時：此為《統一發票使用辦法》第 14 條第一項第二款現金禮券的時點，該款以「禮券上僅載明金額，由持有人按禮券上所載金額，憑以兌購貨物」為前提，與載明兌付一定數量貨物者不同。\n(B) 出售禮券時：與《統一發票使用辦法》第 14 條第一項第一款的文義相符。\n(C) 月底：《加值型及非加值型營業稅法》第 32 條第一項要求依營業人開立銷售憑證時限表所定時限開立統一發票，並無按月底彙總開立禮券發票的規定。\n(D) 年底：《統一發票使用辦法》第 15 條第一項所定彙開，僅限每筆銷售額與銷項稅額合計未滿新臺幣五十元的交易，且須於每日營業終了時彙開，並非年底。\n【記憶點】商品禮券賣券即開票，現金禮券兌貨才開票。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-tax-law-032","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",32,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-tax-law-036","依現行稅法規定，下列應納遺產稅額，何者得申請分期繳納？",36,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-033",114,"下列有關進項稅額之規定，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-033",113,"國內個人消費者透過網路向在我國境內無固定營業場所之線上訂房平台業者(境外電商)購買之訂房勞務，有關該項勞務收入之營業稅規定，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-033",112,"我國居住者個人甲及乙於 110 年合夥成立 A 商號，由甲負責經營，因每月銷售額未達使用統一發票標準而經核定為小規模營業人並採查定課徵營業稅，111 年均達營業稅起徵點，下列有關 A 商號及合夥人相關課稅情形，何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-033",110,"綜合所得稅之各類所得計算，下列何者無必要成本及費用之減除？①自力耕作、漁、牧、林、礦之所得 ②競技、競賽及機會中奬之奬金 ③薪資所得 ④退職所得 ⑤股利所得",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-033",109,"甲公司 109 年 8 月 1 日銷售一部成本 2,100,000 元之汽車予宋先生，其現銷價格為 2,400,000 元，分期付款價格為 2,800,000 元，分 36 個月付款，每月初付款 50,000 元，該公司 109 年度以毛利百分比法申報所得稅應認列毛利為若干元？",false,1786689128139]