[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-tax-law-033":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-033","book-114-1-tax-law-033",114,1,33,"下列有關進項稅額之規定，何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"加值型營業人之進項稅額憑證，未於當期申報者，得延至次期申報扣抵","進項稅額憑證之申報扣抵期間，以 10 年為限","捐贈政府之商品得扣抵進項稅額","連續營業 3 年以上，每年營業額達 1 億元以上之營業人，均得向稽徵機關申請以進項憑證編列之明細表，代替進項稅額扣抵聯申報","D",null,"本題考點：進項稅額憑證的申報扣抵期限、對政府捐獻的扣抵例外，以及以明細表代替扣抵聯申報的要件。\n【正解理由】以進項憑證編列之明細表代替進項稅額扣抵聯申報，是稽徵作業上的例外處理，須經主管稽徵機關核准後始得為之；連續營業年數與營業額只是申請的門檻，不是符合就一律當然適用。本項用「均得」把核准要件整個略去，與現行規定不符，題目問的是何者錯誤，故選 D。\n【逐項排除】\n(A) 進項稅額憑證未於當期申報者，得延至次期申報扣抵，此為《加值型及非加值型營業稅法施行細則》所定之處理方式，敘述正確。\n(B) 前開申報扣抵期間以十年為限，逾期即不得再持該憑證申報扣抵，敘述正確。\n(C) 依《加值型及非加值型營業稅法》第 19 條第一項第二款，非供本業及附屬業務使用之貨物或勞務之進項稅額不得扣抵，但書明定「為協助國防建設、慰勞軍隊及對政府捐獻者，不在此限」，故捐贈政府之商品得扣抵，敘述正確。\n(D) 以明細表代替扣抵聯申報須經核准，本項寫成符合營業年數與營業額者「均得」申請適用，漏掉核准這道要件，為錯誤敘述。\n【記憶點】捐給政府可以扣抵、憑證晚報十年內都還來得及；用明細表代替扣抵聯得先核准，不是達標就自動可用。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-tax-law-032","下列有關營業稅申報繳納之規定，何者正確？",32,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-tax-law-034","下列有關 114 年 5 月結算申報 113 年度綜合所得稅之說明，下列何者正確？",34,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-tax-law-031","甲公司每月支付租金 40,000 元向乙租賃公司租用自用乘人小客車 1 輛，租賃期間為 3 年，租期屆滿後無條件移轉給甲公司所有，請問每期申報營業稅時，小客車租賃費用可扣抵之進項稅額為若干元？",31,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-tax-law-035","A 銀行今年之利息收入為 5,000 萬元，銷售金融債券之銷售額為 3,000 萬元，保管箱出租之銷售額為 1,000 萬元，假設無進項稅額，其應納營業稅為若干元？",35,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-tax-law-030","依現行營利事業所得稅查核準則，有關無形資產之攤折，下列何者錯誤？",30,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-tax-law-036","下列營業稅稅率何者錯誤？",36,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-tax-law-033",113,"國內個人消費者透過網路向在我國境內無固定營業場所之線上訂房平台業者(境外電商)購買之訂房勞務，有關該項勞務收入之營業稅規定，下列何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-033",112,"我國居住者個人甲及乙於 110 年合夥成立 A 商號，由甲負責經營，因每月銷售額未達使用統一發票標準而經核定為小規模營業人並採查定課徵營業稅，111 年均達營業稅起徵點，下列有關 A 商號及合夥人相關課稅情形，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-033",111,"營業人發行「憑券兌付一定數量之貨物」的商品禮券，應於何時開立統一發票？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-033",110,"綜合所得稅之各類所得計算，下列何者無必要成本及費用之減除？①自力耕作、漁、牧、林、礦之所得 ②競技、競賽及機會中奬之奬金 ③薪資所得 ④退職所得 ⑤股利所得",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-033",109,"甲公司 109 年 8 月 1 日銷售一部成本 2,100,000 元之汽車予宋先生，其現銷價格為 2,400,000 元，分期付款價格為 2,800,000 元，分 36 個月付款，每月初付款 50,000 元，該公司 109 年度以毛利百分比法申報所得稅應認列毛利為若干元？",false,1786689126634]