[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-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-106-1-稅務相關法規概要-035","book-106-1-tax-law-035",106,1,35,"主管稽徵機關在下列何種情形下，得依查得資料核定營業人銷售額及應納稅額？",{"A":17,"B":18,"C":19,"D":20},"未辦妥稅籍登記即行開始營業","逾規定申報期限 20 日，尚未申報銷售額","依法不得扣抵之進項稅額，申報扣抵銷項稅額","統一發票開立之品名錯誤","A",null,"本題考點：《加值型及非加值型營業稅法》第 43 條第一項所列各款，即主管稽徵機關得依查得資料核定銷售額及應納稅額並補徵的法定事由。\n【正解理由】《加值型及非加值型營業稅法》第 43 條第一項第三款明定「未辦妥稅籍登記，即行開始營業，或已申請歇業仍繼續營業，而未依規定申報銷售額」者，主管稽徵機關得依照查得之資料，核定其銷售額及應納稅額並補徵之，故選 A。\n【逐項排除】\n(A) 未辦妥稅籍登記即行開始營業，逐字落在《加值型及非加值型營業稅法》第 43 條第一項第三款，為正確選項。\n(B) 《加值型及非加值型營業稅法》第 43 條第一項第一款的門檻是逾規定申報限期三十日尚未申報銷售額，逾期二十日尚未達該門檻。\n(C) 就依法不得扣抵之進項稅額申報扣抵，屬《加值型及非加值型營業稅法》第 51 條第一項第五款的虛報進項稅額，效果是追繳稅款並處罰鍰，不是同法第 43 條的核定事由。\n(D) 統一發票品名錯誤屬《加值型及非加值型營業稅法》第 48 條第一項應行記載事項所載不實，按發票所載銷售額處百分之一罰鍰。\n【演算步驟】逾期日數門檻比對：法定門檻 = 30 日；(B) 所述逾期日數 = 20 日；30 日 − 20 日 = 10 日，尚差 10 日才達門檻，故不生核定效果。\n【記憶點】三十日是逾期核定的分水嶺，未辦稅籍登記即營業則不待逾期。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-tax-law-034","依現行加值型及非加值型營業稅法第 29 條規定，下列何者得免辦稅籍登記？",34,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-tax-law-036","某營業人之總機構設於臺北市，另在新北市、桃園市、臺中市、臺南市、高雄市、宜蘭縣及花蓮縣各設有 5 處固定營業處所，請問應辦理稅籍登記之處所為若干？",36,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-106-1-tax-law-033","下列何項貨物或勞務免徵營業稅？",33,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-tax-law-037","下列何項按所漏稅額處五倍以下罰鍰，但處罰金額不得超過新臺幣一百萬元？",37,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-106-1-tax-law-032","下列何者非屬加值型及非加值型營業稅法之營業人？",32,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-tax-law-038","依現行加值型及非加值型營業稅法之規定，下列敘述何者正確？",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,1786689130845]