[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-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-113-1-稅務相關法規概要-042","book-113-1-tax-law-042",113,1,42,"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？",{"A":17,"B":18,"C":19,"D":20},"30 日","40 日","50 日","60 日","A",null,"本題考點：營業人逾申報限期若干日仍未申報銷售額時，主管稽徵機關取得逕行核定銷售額及應納稅額並補徵之權限的日數門檻。\n【正解理由】依《加值型及非加值型營業稅法》第 43 條第一項第一款，營業人有「逾規定申報限期三十日，尚未申報銷售額」之情形者，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之。條文所定三十日即 30 日，故選 A。\n【逐項排除】\n(A) 30 日：與《加值型及非加值型營業稅法》第 43 條第一項第一款「逾規定申報限期三十日」之日數相符，正是本題所問的門檻。\n(B) 40 日：《加值型及非加值型營業稅法》第 43 條第一項第一款所定日數為三十日，逾期滿 30 日即已符合核定補徵要件，不待 40 日。\n(C) 50 日：《加值型及非加值型營業稅法》第 43 條第一項第一款並無五十日之規定，50 日已遠逾法定門檻。\n(D) 60 日：條文未以六十日為界，若以 60 日理解，逾期 30 日至 60 日之未申報案件將無從依該款核定補徵。\n【演算步驟】門檻日 = 規定申報限期屆滿日 + 逾期日數；依《加值型及非加值型營業稅法》第 43 條第一項第一款，逾期日數 = 三十日 = 30 日；故核定補徵之門檻日 = 規定申報限期屆滿日 + 30 日，所問日數為 30 日。\n【記憶點】營業稅逾期未申報，30 日就是稽徵機關動手核定的那條線。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-tax-law-041","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？",41,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-tax-law-045","下列何者同時符合免徵營業稅與免用或免開統一發票？①計程車業 ②依法設立之免稅商店及離島免稅購物商店 ③醫院、診所、療養院提供之醫療勞務、藥品、病房之住宿及膳食 ④未經加工之生鮮農、林、漁、牧產物、副產物",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-112-1-tax-law-042",112,"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？",{"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,1786689127223]