[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-tax-law-042":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-112-1-稅務相關法規概要-042","book-112-1-tax-law-042",112,1,42,"採查定課徵之某小規模營業人，查定每季營業額 42 萬元，當季進貨取得統一發票金額 25 萬元，進項稅額 12,500 元，並依規定申報其進項稅額。則其當季經查定之應納營業稅額為多少？",{"A":17,"B":18,"C":19,"D":20},"1,700 元","2,000 元","2,950 元","4,200 元","C",null,"本題考點：查定課徵小規模營業人之稅額——稅率百分之一，申報進項憑證者按進項稅額一成扣減。\n【正解理由】依《加值型及非加值型營業稅法》第 13 條第一項，小規模營業人之營業稅稅率為百分之一；同法第 23 條規定就主管稽徵機關查定之銷售額按此稅率計算稅額。又同法第 25 條第一項規定，購買營業上使用之貨物或勞務，取得載有營業稅額之憑證並依規定申報者，應按其進項稅額百分之十在查定稅額內扣減。查定稅額 4,200 元扣減 1,250 元，應納 2,950 元，故選 C。\n【逐項排除】\n(A) 1,700 元係誤以進貨金額之百分之一（2,500 元）作扣減額——法定應按進項稅額之百分之十。\n(B) 2,000 元既非查定稅額 4,200 元，亦非扣減後之 2,950 元，無從依法導出。\n(C) 4,200 元 − 1,250 元 = 2,950 元，正確。\n(D) 4,200 元為未扣減前之查定稅額——已申報進項憑證者應扣減進項稅額一成，不得照全額課徵。\n【演算步驟】查定稅額 = 查定銷售額 × 稅率 = 新臺幣 420,000 元 × 1% = 4,200 元；可扣減額 = 進項稅額 × 10% = 新臺幣 12,500 元 × 10% = 1,250 元；應納稅額 = 4,200 元 − 1,250 元 = 新臺幣 2,950 元。\n【記憶點】查定額乘百分之一，進項稅額打一折來扣。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-112-1-tax-law-041","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",41,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-112-1-tax-law-043","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？",43,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-112-1-tax-law-040","依加值型及非加值型營業稅法相關規定，有關銷售額之敘述，下列何者正確？①互易貨物應以換入或換出時價從高認定 ②銷售額應包括銷售時收取之營業稅 ③銷售額應包括應稅貨物之貨物稅 ④受託代購貨物者，其銷售額應以時價為準",40,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-tax-law-044","忠孝公司本年 8 月向仁愛百貨公司購買商品禮券一批，總計新臺幣 120 萬元，取得百貨公司開立之電子統一發票。該禮券於 9 月中秋節前分發以犒賞員工。請問本筆發票進項稅額能否扣抵該公司之銷項稅額？如可扣抵，應自所申報之那一期銷項稅額扣抵？",44,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-112-1-tax-law-039","某有陪侍之酒吧本期銷售額 800 萬元，添購新音響設備 200 萬元，進項稅額 10 萬元，請問本期應繳營業稅多少元？",39,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-tax-law-045","依遺產及贈與稅法規定，有關課稅範圍之敘述，下列何者錯誤？",45,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-042",114,"依現行營業稅法，下列何者適用之營業稅稅率最低？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-042",113,"營業人逾規定申報限期多久時間尚未申報銷售額，主管稽徵機關得依照查得之資料，核定其銷售額及應納稅額並補徵？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-042",111,"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？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-042",110,"依加值型及非加值型營業稅法規定，進口菸品於計算其營業稅應納稅額時，其稅基為何？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-042",109,"各行業關於營業稅額計算方式及稅率規定，依加值型及非加值型營業稅法，下列敘述何者錯誤？",false,1786689127735]