[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-035":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-035","book-105-1-tax-law-035",105,1,35,"依現行規定，搬家公司開立銷售憑證的時限是：",{"A":17,"B":18,"C":19,"D":20},"收款時","提供勞務時","結算時","訂約時","A",null,"本題考點：《加值型及非加值型營業稅法》第 32 條第一項所指「營業人開立銷售憑證時限表」對運輸業別的開立時點。\n【正解理由】依《加值型及非加值型營業稅法》第 32 條第一項，營業人銷售貨物或勞務，「應依本法營業人開立銷售憑證時限表規定之時限，開立統一發票交付買受人」。搬家公司提供的是貨物運送勞務，於該表歸入運輸業，其開立時限訂為收款時；《統一發票使用辦法》第 16 條亦以「依本法營業人開立銷售憑證時限表規定，以收款時為開立統一發票之時限者」指稱這一類業別，可見收款時確為表列時限之一，故選 A。\n【逐項排除】\n(A) 收款時即運輸業在《加值型及非加值型營業稅法》第 32 條第一項所指時限表中的開立時點，為應選項。\n(B) 提供勞務時是勞務完成的時點，與收取價款未必同時，運輸業並非以此為開立時限。\n(C) 結算時是《統一發票使用辦法》第 17 條第三項受託代銷結帳、及同辦法第 17 條第四項農產品批發市場交易的處理方式，並非運輸業之時限。\n(D) 訂約時僅生債之關係，價款尚未收取，運輸業之銷售憑證不以訂約為開立時點。\n【記憶點】搬家歸運輸業，發票跟著錢走，收款時就要開。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-tax-law-036","若臺北市文山公司將原料以 5,250,000 元銷售給新竹科學工業園區之風城公司供加工外銷，銷項稅額是多少？",36,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-tax-law-037","依加值型及非加值型營業稅法規定，下列何者非屬在中華民國境內銷售勞務？",37,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-038","依加值型及非加值型營業稅法規定，下列何者非屬外銷適用零稅率之範圍？",38,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-035",114,"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？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-035",113,"A 公司為加值型營業人，今年 9-10 月之內銷銷售額 2,000 萬元，外銷銷售額為 1,000 萬元（經海關出口）；國內進貨 1,000 萬元，稅額 50 萬元（取得統一發票扣抵聯）；另購入固定資產 500 萬元，稅額 25 萬元（取得統一發票扣抵聯），以及支付國外專利權利金 500 萬元，專供經營應稅貨物或勞務之用。請計算 A 公司今年 9-10 月申報之營業稅額若干？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-035",112,"中華民國境內無固定營業場所之外國營利事業之營業稅稽徵規定，下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-035",111,"依現行稅法，統一發票給獎經費，由全年營業稅收入總額中提出多少支應？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-035",110,"甲公司總機構在日本，其 110 年在我國境內提供技術服務收入 2 億元，經財政部核定按營業收入百分比計算所得，而甲公司以前年度核定虧損 1,000 萬元，則依所得稅法規定，該公司 110 年度營利事業所得稅額為多少元？",false,1786689131312]