[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-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-112-1-稅務相關法規概要-043","book-112-1-tax-law-043",112,1,43,"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？",{"A":17,"B":18,"C":19,"D":20},"2 次；2 個月","3 次；3 個月","3 次；6 個月","4 次；6 個月","C",null,"本題考點：漏開統一發票之停業處分——一年內查獲三次即停止營業（《加值型及非加值型營業稅法》第 52 條），停業期限最長六個月（同法第 53 條）。\n【正解理由】依《加值型及非加值型營業稅法》第 52 條第一項，營業人漏開統一發票或於統一發票上短開銷售額，於法定申報期限前經查獲者，應就短漏開銷售額按規定稅率計算稅額繳納稅款，並按該稅額處五倍以下罰鍰，但處罰金額不得超過新臺幣一百萬元；同條第二項規定，營業人有前項情形，一年內經查獲達三次者，並停止其營業。而同法第 53 條第一項規定，主管稽徵機關為停止營業處分時，應訂定期限，最長不得超過六個月。三次、六個月，故選 C。\n【逐項排除】\n(A) 2 次、2 個月均與規定不符——停業門檻是一年內經查獲達三次，停業期限上限為六個月。\n(B) 次數 3 正確，但停業期限上限誤為三個月——《加值型及非加值型營業稅法》第 53 條第一項明定最長不得超過六個月。\n(C) 3 次、6 個月，與《加值型及非加值型營業稅法》第 52 條第二項及第 53 條第一項相符，正確。\n(D) 停業期限 6 個月正確，但次數誤為 4 次——法定門檻為一年內經查獲達三次。\n【記憶點】漏開發票一年抓到三次就停業，停業一次最長六個月。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-112-1-tax-law-042","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？",42,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-tax-law-046","甲於 112 年 6 月 2 日將所有土地贈與成年子女乙，下列何種情形不符合遺產及贈與稅法第 7 條以受贈人為納稅義務人之規定？",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-111-1-tax-law-043",111,"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",{"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,1786689127742]