[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-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-113-1-稅務相關法規概要-044","book-113-1-tax-law-044",113,1,44,"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？",{"A":17,"B":18,"C":19,"D":20},"境外電商銷售電子勞務與國內自然人，應開立二聯式紙本發票寄送買受人","開立電子發票之營業人，買受人為非營業人者，應於開立後 7 日內將統一發票資訊及買受人以財政部核准載具索取電子發票之載具識別資訊傳輸至平台存證，並應使買受人得於該平台查詢、接收上開資訊","營業人發行現金禮券者，由持有人按禮券上所載金額，憑以兌購貨物者，於兌付貨物時開立統一發票","自動販賣機銷售食品、飲料及收取停車費或自動販賣機已具備自行列印統一發票功能者，應於月底彙總開立統一發票","C",null,"本題考點：《統一發票使用辦法》對禮券、電子發票傳輸時限、雲端發票及自動販賣機四種情形所定的開立與傳輸規則。\n【正解理由】依《統一發票使用辦法》第 14 條第一項第二款，現金禮券係「禮券上僅載明金額，由持有人按禮券上所載金額，憑以兌購貨物者」，應於兌付貨物時開立統一發票；與之並列的商品禮券則於出售禮券時即應開立。C 項所述與該款文義相符，故選 C。\n【逐項排除】\n(A) 依《統一發票使用辦法》第 7-1 條第二項，《加值型及非加值型營業稅法》第 6 條第四款所定之營業人應開立雲端發票交付買受人，而非二聯式紙本發票寄送買受人。\n(B) 《統一發票使用辦法》第 7 條第四項對買受人為非營業人者所定時限為開立後四十八小時內；七日內係同辦法第 7 條第五項買受人為營業人之時限，本項將兩者對調。\n(C) 與《統一發票使用辦法》第 14 條第一項第二款相符，現金禮券於兌付貨物時開立統一發票。\n(D) 《統一發票使用辦法》第 18 條第二項但書明定，以自動販賣機銷售食品、飲料及收取停車費，或自動販賣機已具備自行列印統一發票功能者，應逐筆開立統一發票交付買受人，並非月底彙總開立。\n【記憶點】商品禮券售出即開、現金禮券兌付才開；電子發票非營業人 48 小時、營業人 7 日。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-tax-law-046","下列財產移轉的情形，有關贈與稅徵免之敘述，何者錯誤？",46,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-tax-law-047","有關遺產稅繳納之相關規定，下列敘述何者正確？",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-112-1-tax-law-044",112,"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？",{"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,1786689127248]