[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-031":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-105-1-稅務相關法規概要-031","book-105-1-tax-law-031",105,1,31,"依相關稅法規定，下列何種組織的營業人得向稽徵機關申請，以進項憑證編列之明細表代替進項稅額扣抵聯申報？",{"A":17,"B":18,"C":19,"D":20},"合夥組織","有限公司組織","股份有限公司組織，且股票已上市者","教育、文化、公益、慈善機關或團體","C",null,"本題考點：營業人申報進項稅額扣抵時，得以進項憑證編列之明細表代替進項稅額扣抵聯申報的適用對象。\n【正解理由】依《加值型及非加值型營業稅法》第 33 條，營業人以進項稅額扣抵銷項稅額者，應具有載明其名稱、地址及統一編號之統一發票等憑證；同法第 35 條第一項並規定應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。至於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，係《加值型及非加值型營業稅法》施行細則就申報方式所設的簡化措施，適用對象以股份有限公司組織且股票已上市之營業人為限，故選 C。\n【逐項排除】\n(A) 錯誤。合夥組織不屬上開簡化措施之適用對象，仍應依規定檢附進項稅額扣抵聯申報。\n(B) 錯誤。有限公司雖為公司組織，但不具備股份有限公司且股票已上市之要件，不在適用之列。\n(C) 正確。股份有限公司組織且股票已上市者，經向稽徵機關申請，得以進項憑證編列之明細表代替進項稅額扣抵聯申報。\n(D) 錯誤。教育、文化、公益、慈善機關或團體依《加值型及非加值型營業稅法》第 6 條第二款，有銷售貨物或勞務者固屬營業人，但其組織型態並非股份有限公司，亦無股票上市可言。\n【記憶點】明細表代替扣抵聯，只開放給股票已上市的股份有限公司。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-tax-law-030","依營利事業所得稅查核準則規定，下列有關營利事業利息費用認列之敘述何者錯誤？",30,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-tax-law-032","下列何者不是加值型及非加值型營業稅法所稱：「其他經財政部規定免予申報銷售額之營業人」？",32,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-tax-law-029","依營利事業所得稅查核準則規定，營利事業之捐贈得依規定列為當年度費用或損失，下列敘述何者錯誤？",29,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-tax-law-033","依營業稅法規定，下列何者不屬於銷售貨物？",33,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-tax-law-028","依營利事業所得稅查核準則第 63 條規定，下列那一項未實現之費用及損失不予認定？",28,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-034","依現行規定，下列何者不是營業人開立之統一發票的合法取得管道？",34,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-031",114,"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？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-031",113,"根據加值型及非加值型營業稅法之規定，下列何種情形非屬營業稅課徵範圍？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-031",112,"我國居住者個人甲 112 年所得資料如下：①申報 112 年度綜合所得淨額 450 萬元，一般所得稅額 95.8 萬元 ②直接持有符合受控外國企業制度之中華民國境外關係企業股份 10%，該關係企業當年度盈餘換算新臺幣為 800 萬元 ③交易在證券交易所上市之股票，利得 50 萬元 ④對政府捐贈 800 萬元（實物及現金各 400 萬元）全數申報列舉扣除額 ⑤取得美國有價證券利息 10 萬元。依所得基本稅額條例相關規定，112 年度基本所得額及基本稅額金額各為何？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-031",111,"依現行稅法，有陪侍服務酒吧的特種飲食業，營業稅稅率是多少？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-031",110,"丙公司 110 年期初備抵呆帳餘額為 4 萬元，期末有應收帳款 300 萬元及應收票據 200 萬元，則丙公司申報 110 年營利事業所得稅時，可申報呆帳多少元？",false,1786689131279]