[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-tax-law-041":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-041","book-111-1-tax-law-041",111,1,41,"依現行稅法，營業稅納稅義務人虛報進項稅額，除追繳稅款外，處多少罰鍰？",{"A":17,"B":18,"C":19,"D":20},"新臺幣一千五百元以上一萬五千元以下","新臺幣三千元以上三萬元以下","新臺幣五千元以上五萬元以下","所漏稅額五倍以下","D",null,"本題考點：營業稅納稅義務人虛報進項稅額的處罰效果，考的是罰鍰基準究竟是固定金額級距，還是按所漏稅額計算的倍數罰。\n【正解理由】依《加值型及非加值型營業稅法》第 51 條第一項，納稅義務人有該項各款情形之一者，「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」，而「虛報進項稅額」正是同條第一項第五款所列的情形。罰鍰基準因此綁在所漏稅額上，不是固定金額，故選 D。\n【逐項排除】\n(A) 新臺幣一千五百元以上一萬五千元以下，是同法第 46 條對未依規定申請變更、註銷登記或申報暫停營業、復業所定的額度，屬登記事項的行為罰。\n(B) 新臺幣三千元以上三萬元以下，見於同法第 45 條未依規定申請稅籍登記而營業，及第 47 條核定應使用統一發票而不使用等情形，同屬行為罰。\n(C) 新臺幣五千元以上五萬元以下，並不是同法第 51 條對虛報進項稅額所定的效果。\n(D) 與同法第 51 條第一項前段「按所漏稅額處五倍以下罰鍰」及第五款「虛報進項稅額」相符，正確。\n【演算步驟】罰鍰上限＝所漏稅額×5。設查獲所漏稅額為新臺幣 100,000 元，罰鍰上限＝新臺幣 100,000 元×5＝新臺幣 500,000 元，裁罰額度落在新臺幣 0 元至新臺幣 500,000 元之間，沒有固定的金額上下限。\n【記憶點】虛報進項是漏稅罰，倍數跟著所漏稅額跑；固定金額的級距罰，處罰的是登記與發票的管理義務。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-tax-law-040","依查定計算營業稅額之特種飲食業，由主管稽徵機關隔多久填發繳款書通知繳納一次？",40,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-tax-law-042","受託人因公益信託義賣貨物之收入，除支付必要費用外全部做該公益使用，有關此銷售貨物收入，下列何者正確？",42,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-tax-law-039","外國技藝表演業，將在我國境內演出 7 日，並於演出後於境內觀光旅遊 1 個月後出境，其表演收入應於何時報繳營業稅？",39,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-tax-law-043","110 年營利事業基本稅額計徵，下列敘述何者正確？①基本所得額扣除新臺幣 100 萬元 ②法定稅率最高不得超過百分之十五 ③法定稅率最低不得低於百分之十 ④徵收率是百分之十二",43,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-tax-law-038","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？",38,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-tax-law-044","以自動販賣機從事下列何者行為應逐筆開立統一發票交付買受人？①銷售遊戲點數卡 ②銷售食品 ③銷售飲料 ④銷售書籍 ⑤收取停車費",44,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-041",114,"依現行營業稅法，酒家及有陪侍服務之茶室、咖啡廳、酒吧等之營業稅稅率為？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-041",113,"適用零稅率的營業人，得申請以每月為一期，於次月 15 日前，填具規定格式之申報書，檢附退抵稅款及其他有關文件，向主管稽徵機關申報銷售額、應納或溢付營業稅額，但經核准後多久之內不得申請變更？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-041",112,"依加值型及非加值型營業稅法規定，下列進項稅額何者不得扣抵銷項稅額？①勞軍用之電視機 ②公司送貨用之小貨車 ③交際應酬用之貨物 ④員工年終摸彩之貨物 ⑤公司召開股東會贈送紀念品支出 ⑥辦公處室水電費用",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-041",110,"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",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-041",109,"採直接扣抵法之兼營營業人進口水果 100 萬元，在國內銷售水果 80 萬元，依加值型及非加值型營業稅法有關營業稅之計算及徵收，下列何者正確？",false,1786689128220]