[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-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-113-1-稅務相關法規概要-041","book-113-1-tax-law-041",113,1,41,"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？",{"A":17,"B":18,"C":19,"D":20},"同一年度內","二年內","三年內","無限制","A",null,"本題考點：適用零稅率之營業人申請以每月為一期申報後，依《加值型及非加值型營業稅法》第 35 條第二項但書不得變更的期間。\n【正解理由】依《加值型及非加值型營業稅法》第 35 條第一項，營業人除本法另有規定外，不論有無銷售額，應以每二月為一期，於次期開始十五日內申報；同條第二項規定「營業人銷售貨物或勞務，依第七條規定適用零稅率者，得申請以每月為一期，於次月十五日前依前項規定向主管稽徵機關申報銷售額、應納或溢付營業稅額。但同一年度內不得變更」。該但書所定之限制期間即同一年度內，故選 A。\n【逐項排除】\n(A) 同一年度內不得變更，與同法第 35 條第二項但書之文字相符。\n(B) 二年內並非同法第 35 條第二項但書所定之期間。\n(C) 三年內係同法第 8 條第二項放棄免稅、第 24 條第二項改依第四章第一節計算營業稅額的限制期間，非本項期別變更之限制。\n(D) 同法第 35 條第二項但書既已設有限制，即非全無限制。\n【演算步驟】申報期別長度：一般營業人 2 個月為 1 期；經核准之零稅率營業人 1 個月為 1 期。申報期限：一般營業人於次期開始 15 日內；按月申報者於次月 15 日前。不得變更之期間 = 同一年度內。\n【記憶點】零稅率可改按月報，但同一年度內不得再改。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-tax-law-040","根據加值型及非加值型營業稅法，關於營業稅的課稅與減免範圍，下列敘述何者錯誤？",40,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-tax-law-042","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？",42,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-tax-law-039","試問下列何種稅籍登記之事項變更，向主管稽徵機關申請變更登記前，無須先繳清稅款或提供擔保？ ①增加資本額 ②減少資本額 ③營業種類變更 ④營業人名稱變更 ⑤負責人變更",39,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-tax-law-043","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？",43,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-113-1-tax-law-038","根據加值型及非加值型營業稅法與其施行細則，有關營業稅免稅與零稅率的敘述，下列敘述何者正確？①零稅率表示銷售貨物或勞務所適用的營業稅率為零，由於銷項稅額為零，如有溢付稅額，得在退稅限額內由主管稽徵機關查明後退還 ②免稅，在銷售階段免徵營業稅，但進項稅額不能扣抵或退還 ③免稅等同於零稅率 ④保稅區營業人向課稅區營業人購買機器設備，適用零稅率",38,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-tax-law-044","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？",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-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":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-041",111,"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？",{"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,1786689127215]