[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-tax-law-005":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-114-1-稅務相關法規概要-005","book-114-1-tax-law-005",114,1,5,"營利事業應給與他人憑證而未給與，應自他人取得憑證而未取得，或應保存憑證而未保存者，下列有關之規定何者正確？",{"A":17,"B":18,"C":19,"D":20},"應就其未給與憑證、未取得憑證或未保存憑證之總額，處 10%罰鍰且處罰金額最高不得超過新臺幣 100 萬元","營利事業取得非實際交易對象所開立之憑證，如經查明確有進貨事實及該項憑證確由實際銷貨之營利事業所交付，且實際銷貨之營利事業已依法處罰者，免予處罰","營利事業之銷貨，未給與他人銷貨憑證或未將銷貨憑證存根保存者，稽徵機關得按當年度當地該項貨品之最低價格核定其銷貨價格","營利事業之進貨，未取得進貨憑證或未將進貨憑證保存，稽徵機關得按當年度當地該項貨品之最高價格核定其進貨成本","B",null,"本題考點：憑證未給與、未取得或未保存的處罰要件與免罰事由，以及進銷貨憑證缺漏時的核定方向。\n【正解理由】依《稅捐稽徵法》第 44 條第一項但書，營利事業取得非實際交易對象所開立之憑證，如經查明確有進貨事實及該項憑證確由實際銷貨之營利事業所交付，且實際銷貨之營利事業已依法處罰者，免予處罰。選項所寫的進貨事實、憑證由實際銷貨者交付、實際銷貨者已依法處罰三個要件逐字齊備，敘述正確，故選 B。\n【逐項排除】\n(A) 罰鍰比率寫錯。《稅捐稽徵法》第 44 條第一項是就未給與、未取得或未保存憑證經查明認定之總額處百分之五以下罰鍰，不是 10%；同條第二項的處罰金額最高不得超過新臺幣一百萬元雖然寫對，比率既已不符，全項仍屬錯誤。\n(B) 三項免罰要件與《稅捐稽徵法》第 44 條第一項但書完全一致，敘述正確，為正解。\n(C) 銷貨方向寫反。《所得稅法》第 27 條第二項規定，營利事業之銷貨未給與他人銷貨憑證或未將銷貨憑證存根保存者，稽徵機關得按當年度當地該項貨品之最高價格核定其銷貨價格，不是最低價格。\n(D) 進貨方向寫反。《所得稅法》第 27 條第一項規定，營利事業之進貨未取得進貨憑證或未將進貨憑證保存，或按址查對不確者，稽徵機關得按當年度當地該項貨品之最低價格核定其進貨成本，不是最高價格。\n【記憶點】銷貨核最高、進貨核最低，一律往不利於納稅義務人的方向核；憑證罰是百分之五、封頂一百萬元。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-tax-law-004","某營利事業因故被補徵稅款，繳納期限至民國 114 年 7 月 14 日（非假日）截止，該營利事業不服欲申請復查，依稅捐稽徵法之規定，最遲應於何日前提出？",4,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-tax-law-006","依現行稅捐稽徵法之規定，逾期繳納稅捐應加徵滯納金者，每逾 3 日按滯納數額加徵多少滯納金？",6,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-tax-law-003","丙營業人未依規定申請稅籍登記即開始營業，被處 2 萬元罰鍰；若在該期間之營業額按所漏稅額處五倍以下罰鍰為 80 萬元。請問丙營業人應繳多少罰鍰？",3,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-tax-law-007","有關納稅義務人死亡遺有財產者，其依法應繳納之稅捐，由下列何人優先負繳納義務？",7,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-tax-law-002","根據稅捐稽徵法規定，下列擔保品價值之計算何者錯誤？",2,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-tax-law-008","稅捐稽徵機關依法就納稅義務人應退之稅捐抵繳其積欠者，下列何者優先抵繳？",8,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-tax-law-005",113,"納稅義務人甲君於 108 年 5 月 21 日申報其 107 年度綜合所得稅，試問該案核課期間屆滿日為何？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-005",112,"有關稅捐稽徵法申請延期或分期繳納稅捐之規定，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-005",111,"因適用法令、認定事實、計算錯誤而溢繳稅款者，納稅義務人得自繳納之日起 ① 年內申請退還；但因可歸責於政府機關之錯誤， ② 年內申請退還。上述①、②分別為下列何者？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-005",110,"甲公司採用分期付款方式銷貨並以毛利百分比法認列銷貨利益，本年度期初分期付款未實現毛利為 100 萬元，期初應收分期付款餘額為 200 萬元，本年度銷貨總額為 500 萬元，銷貨毛利為 300 萬元，分期付款收款總額為 350 萬元，則該公司本年度認列之分期付款銷貨利益為多少元？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-005",109,"依稅法相關規定，居住者 109 年度取得下列各類所得計入綜合所得總額之金額，何者錯誤？",false,1786689126326]