[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-tax-law-043":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-043","book-111-1-tax-law-043",111,1,43,"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",{"A":17,"B":18,"C":19,"D":20},"①②","③④","②③","②④","D",null,"本題考點：營利事業基本稅額的計算要素，包括基本所得額的扣除金額、法定稅率的上下限，以及徵收率的訂定方式。\n【正解理由】依《所得基本稅額條例》第 8 條第一項，「營利事業之基本稅額，為依前條規定計算之基本所得額扣除新臺幣五十萬元後，按行政院訂定之稅率計算之金額；該稅率最低不得低於百分之十二，最高不得超過百分之十五；其徵收率，由行政院視經濟環境定之」。據此，扣除金額為新臺幣五十萬元、法定稅率上限為百分之十五、下限為百分之十二，徵收率則由行政院在該區間內訂定，即敘述所稱的百分之十二。四個敘述中只有②與④相符，故選 D。\n【逐項排除】\n(A) 本組含①，而同條例第 8 條第一項所定的扣除金額是新臺幣五十萬元，①所稱的數額與之不符。\n(B) 本組含③，③所稱法定稅率最低不得低於百分之十，與同條例第 8 條第一項的百分之十二不符；④雖屬正確，本組仍不成立。\n(C) ②與同條例第 8 條第一項的百分之十五上限相符，但本組同時含③，③的下限數值不合，本組不成立。\n(D) ②的法定稅率上限百分之十五，與④行政院所訂徵收率百分之十二，皆與同條例第 8 條第一項相符，正確。\n【記憶點】營利事業版記「扣五十萬、稅率十二到十五、徵收率十二」，扣除額與稅率下限是兩個不同的數字。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-tax-law-041","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？",41,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-tax-law-045","在下列何者情形，主管稽徵機關應停止營業人購買統一發票？①受停止營業處分 ②無進貨事實虛報進項稅額 ③遷移營業地址未辦理變更登記 ④開立不實統一發票 ⑤滯欠營業稅未繳清",45,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-tax-law-046","111 年發生之繼承或贈與案件適用下列何者金額時，已依規定按物價指數進行調整？①喪葬費扣除額 ②遺產稅之免稅額 ③配偶扣除額 ④被繼承人職業上之工具 ⑤贈與稅之免稅額",46,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-043",114,"依現行營業稅法，下列何者為應稅貨物或勞務？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-043",113,"營業人除依法免用統一發票者外，主管稽徵機關應核定其使用統一發票，由營業人向主管稽徵機關申請核發統一發票購票證，加蓋統一發票專用章，以憑購用統一發票。但營業人有下列何種情形時，主管稽徵機關應停止其購買統一發票？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-043",112,"依加值型及非加值型營業稅法規定，營業人漏開統一發票經查獲者，一年內經查獲幾次，應停止其營業？為停止營業處分時，其期限最長不得超過幾個月？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-043",110,"下列何種情況溢付之營業稅得申請退還？①因銷售免稅貨物或勞務 ②因購置自用乘人小汽車 ③因進口機器設備 ④因合併註銷登記",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-043",109,"依統一發票使用辦法規定，下列敘述何者正確？①營業人開立不實統一發票，主管稽徵機關應停止其購買統一發票 ②營業人以貨物與他人交換貨物者，應於換出時，開立統一發票 ③營業人滯欠營業稅未繳清，主管稽徵機關應停止其購買統一發票 ④營業人發行商品禮券，禮券上已載明憑券兌付一定數量之貨物者，應於兌換貨物時開立統一發票 ⑤保稅區營業人銷售予課稅區營業人未輸往課稅區而直接出口之貨物，免開立統一發票",false,1786689128234]