[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-032":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-032","book-105-1-tax-law-032",105,1,32,"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」？",{"A":17,"B":18,"C":19,"D":20},"理髮業","沐浴業","計程車業","特種飲食業","D",null,"本題考點：《加值型及非加值型營業稅法》第 13 條適用百分之一稅率的三類營業人，與同法第 12 條特種飲食業分屬不同課稅族群。\n【正解理由】依《加值型及非加值型營業稅法》第 13 條第一項，「小規模營業人、依法取得從事按摩資格之視覺功能障礙者經營，且全部由視覺功能障礙者提供按摩勞務之按摩業，及其他經財政部規定免予申報銷售額之營業人，其營業稅稅率為百分之一」；同法第 13 條第三項並明定小規模營業人「指第十一條、第十二條所列各業以外之規模狹小，平均每月銷售額未達財政部規定標準而按查定課徵營業稅之營業人」。特種飲食業既由同法第 12 條另訂稅率，即被排除在這一族群之外，故選 D。\n【逐項排除】\n(A) 理髮業經財政部規定免予申報銷售額，其銷售額由稽徵機關查定，屬所問之族群。\n(B) 沐浴業與理髮業同列，同樣免予申報銷售額而按查定課徵，並非應選項。\n(C) 計程車業客票收入依《統一發票使用辦法》第 4 條第三款得免用或免開統一發票，亦屬免予申報銷售額之營業人。\n(D) 特種飲食業之稅率由《加值型及非加值型營業稅法》第 12 條單獨定為百分之十五與百分之二十五，並依同法第 22 條就查定之銷售額計算稅額，不在同法第 13 條所稱之列，為應選項。\n【記憶點】《加值型及非加值型營業稅法》第 12 條的特種飲食業自成一格，擠不進百分之一那一群。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-tax-law-031","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？",31,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-035","依現行規定，搬家公司開立銷售憑證的時限是：",35,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-032",114,"下列有關營業稅申報繳納之規定，何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-032",113,"下列有關銷售貨物或勞務營業稅徵免之敘述，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-032",112,"依所得基本稅額條例規定，在計算營利事業基本所得額時，下列何者須計入？①依國際金融業務條例規定之免稅所得 ②免稅之土地交易所得 ③依所得稅法規定不計入所得額課稅之股利收入 ④依企業併購法規定之免稅所得 ⑤依所得稅法規定停徵所得稅之證券交易所得",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-032",111,"依現行稅法，小規模營業人的定義為下列何者？①無固定營業場所 ②規模狹小 ③交易零星 ④每月銷售額免用統一發票",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-032",110,"陳先生與陳太太夫妻綜合所得稅係採合併計稅合併申報，陳先生有作詞收入 25 萬元及演講收入 12 萬元，陳太太有作曲收入 10 萬元，依所得稅法相關規定，夫妻二人今年應課稅收入為多少萬元？",false,1786689131284]