[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-044":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-044","book-105-1-tax-law-044",105,1,44,"依統一發票使用辦法規定，下列那一選項不是主管稽徵機關停止營業人購買統一發票之原因？",{"A":17,"B":18,"C":19,"D":20},"開立不實統一發票","受停止營業處分","已變更課稅方式為查定課徵","無進貨事實虛報進項稅額","D",null,"本題考點：《統一發票使用辦法》第 5-1 條主管稽徵機關「應停止」營業人購買統一發票之法定事由，及其與同條「得管制」事由之區辨。\n【正解理由】依《統一發票使用辦法》第 5-1 條第一項，營業人有開立不實統一發票、擅自歇業他遷不明、暫停營業或註銷營業登記、受停止營業處分、變更課稅方式為依本法第四十條規定查定課徵等八款情形之一者，主管稽徵機關應停止其購買統一發票。至於「無進貨事實虛報進項稅額」，係規定於《統一發票使用辦法》第 5-1 條第二項第二款，屬主管稽徵機關「得管制」其購買統一發票之事由，並非停止購買之原因，故選 D。\n【逐項排除】\n(A) 開立不實統一發票，為《統一發票使用辦法》第 5-1 條第一項第一款所列，是停止購買統一發票之原因。\n(B) 受停止營業處分，為《統一發票使用辦法》第 5-1 條第一項第五款所列停止購買事由。\n(C) 已變更課稅方式為查定課徵，對應《統一發票使用辦法》第 5-1 條第一項第八款「變更課稅方式為依本法第四十條規定查定課徵」，屬停止購買之原因。\n(D) 無進貨事實虛報進項稅額，列於《統一發票使用辦法》第 5-1 條第二項第二款，是「得管制」而非「應停止」購買統一發票之事由；本題選「不是停止原因」者，本項即為答案。\n【記憶點】同一條分兩份清單：第一項「應停止」、第二項「得管制」——虛報進項稅額在管制清單，不在停止清單。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-tax-law-043","依統一發票使用辦法規定，營業人每筆銷售額與銷項稅額合計未滿新臺幣多少元，除買受人要求外，得免逐筆開立發票？",43,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-tax-law-045","依統一發票使用辦法規定，下列那一選項不得免用或免開統一發票？",45,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-tax-law-042","依加值型及非加值型營業稅法規定，下列有關營業人漏開統一發票或於統一發票上短開銷售額之處罰方式何者錯誤？",42,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-tax-law-046","依現行規定，若財產為繼承人公同共有之遺產且該遺產為被繼承人單獨所有，納稅義務人申請以該財產抵繳遺產稅條件：",46,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-tax-law-041","某自助餐店被稽徵機關查定每月銷售額為 10 萬元，試問該自助餐店應如何申報繳納營業稅？",41,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-047","依現行規定，被繼承人死亡前因重病無法處理事務期間出售名下財產，其繼承人對該項出售財產價金不能證明其用途者：",47,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-044",114,"下列有關統一發票之開立時限何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-044",113,"根據我國統一發票使用辦法之規定，下列有關營業人開立統一發票之敘述，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-044",112,"忠孝公司本年 8 月向仁愛百貨公司購買商品禮券一批，總計新臺幣 120 萬元，取得百貨公司開立之電子統一發票。該禮券於 9 月中秋節前分發以犒賞員工。請問本筆發票進項稅額能否扣抵該公司之銷項稅額？如可扣抵，應自所申報之那一期銷項稅額扣抵？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-044",111,"以自動販賣機從事下列何者行為應逐筆開立統一發票交付買受人？①銷售遊戲點數卡 ②銷售食品 ③銷售飲料 ④銷售書籍 ⑤收取停車費",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-044",110,"下列情形何者非視為銷售貨物？",false,1786689131389]