[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-tax-law-044":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-044","book-112-1-tax-law-044",112,1,44,"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？",{"A":17,"B":18,"C":19,"D":20},"不得扣抵","得扣抵，自申報 7、8 月當期之銷項稅額扣抵","得扣抵，自申報 9、10 月當期之銷項稅額扣抵","得扣抵，自員工持券兌付貨物當期銷項稅額扣抵","A",null,"本題考點：酬勞員工之貨物進項稅額不得扣抵——購買商品禮券犒賞員工，落入《加值型及非加值型營業稅法》第 19 條第一項第四款。\n【正解理由】依《加值型及非加值型營業稅法》第 19 條第一項第四款，酬勞員工個人之貨物或勞務，其進項稅額不得扣抵銷項稅額。購買商品禮券之用途是中秋節前犒賞員工，屬酬勞員工個人之支出；縱有合法之電子統一發票，該進項稅額依法自始不得扣抵，與申報期別無關，故選 A。\n【逐項排除】\n(A) 正確——判斷關鍵在貨物之用途而非憑證之有無：犒賞員工屬《加值型及非加值型營業稅法》第 19 條第一項第四款不得扣抵之進項。\n(B) 依《統一發票使用辦法》第 14 條第一款，商品禮券應於出售禮券時開立統一發票，發票確於八月開立；但本件進項自始不得扣抵，無從自七、八月當期扣抵。\n(C) 九月僅是分發禮券之時點，發票早於出售時已開立，不得扣抵之結論不因期別而改變。\n(D) 商品禮券於出售時即已開立發票，員工持券兌付時，承兌之營業人毋須再開立發票，更無於兌付當期扣抵之餘地。\n【演算步驟】若得扣抵，進項稅額 = 總額 ÷（1 + 5%）× 5% = 新臺幣 1,200,000 元 ÷ 1.05 × 5% ≒ 新臺幣 57,143 元；惟依《加值型及非加值型營業稅法》第 19 條第一項第四款不得扣抵，得扣抵之進項稅額 = 新臺幣 0 元。\n【記憶點】犒賞員工的禮券，發票再齊全也不能抵。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-tax-law-047","丙於 112 年 6 月 2 日死亡，其所遺財產如下：①自行創作之版畫 ②向他人購入之專利權 ③無償供公眾通行之道路土地經主管機關證明，且非屬建造房屋應保留之法定空地 ④尚未收取之債權。以上何者不計入遺產總額課徵遺產稅？",47,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-044",114,"下列有關統一發票之開立時限何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-044",113,"根據我國統一發票使用辦法之規定，下列有關營業人開立統一發票之敘述，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-044",111,"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",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-044",110,"下列情形何者非視為銷售貨物？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-044",109,"下列何者屬於國稅且採累進稅率之稅目？①綜合所得稅 ②遺產稅及贈與稅 ③土地增值稅 ④非加值型營業稅",false,1786689127752]