[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-tax-law-043":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-043","book-106-1-tax-law-043",106,1,43,"依統一發票使用辦法之規定，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"營業人首次領用統一發票時，應向經濟部申請核發統一發票購票證，加蓋公司大小章，以憑購用統一發票","專供營業人銷售貨物或勞務與營業人，且依一般稅額計算營業稅之營業人，應使用二聯式統一發票","收銀機統一發票為按特種稅額計算之營業人使用，第一聯為存根聯，第二聯為收執聯，第三聯為扣抵聯","電子發票係指營業人銷售貨物或勞務與買受人時，以網際網路或其他電子方式開立、傳輸或接收之統一發票","D",null,"本題考點：《統一發票使用辦法》第 7 條統一發票的種類、聯次與適用計稅方式，以及同法第 5 條購票證的核發機關與用章。\n【正解理由】《統一發票使用辦法》第 7 條第一項第六款明定電子發票「指營業人銷售貨物或勞務與買受人時，以網際網路或其他電子方式開立、傳輸或接收之統一發票」，選項文字與該款定義逐字相符，故選 D。\n【逐項排除】\n(A) 《統一發票使用辦法》第 5 條第一項規定首次領用統一發票應向主管稽徵機關申請核發統一發票購票證，並加蓋統一發票專用章，並非向經濟部申請，也不是加蓋公司大小章。\n(B) 依《統一發票使用辦法》第 7 條第一項第一款，銷售與營業人並依第四章第一節計算稅額者使用三聯式；二聯式依同項第二款專供銷售與非營業人時使用，選項張冠李戴。\n(C) 依《統一發票使用辦法》第 7 條第一項第四款，收銀機統一發票專供依第四章第一節計算稅額之營業人使用，而非按特種稅額計算者；特種統一發票依同項第三款僅有存根聯與收執聯。\n(D) 與《統一發票使用辦法》第 7 條第一項第六款的電子發票定義一致，為正確選項。\n【記憶點】三聯給營業人、二聯給非營業人、特種配特種稅額，電子發票看的是開立與傳輸的方式。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-tax-law-042","下列何種情形營業人應開立統一發票？",42,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-tax-law-044","下列何項非屬營業人開立統一發票應載明事項？",44,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-106-1-tax-law-041","甲公司為依一般稅額計算且未銷售免稅貨物或勞務之營業人。105 年 5 月、6 月的營業稅資料如下：①外銷$2,000,000、內銷$8,000,000 ②進貨金額$7,500,000，稅額$375,000 ③酬勞員工貨物$300,000，稅額 $15,000 ④辦理員工伙食購買主、副食品等費用$60,000，稅額$3,000 ⑤上期留抵稅額$20,000。請問應納或溢付稅額為何？",41,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-tax-law-045","依現行營業稅法與統一發票使用辦法之規定，下列那些情況，營業人得製發普通收據，免用統一發票？ ① 兼營應稅及免稅貨物之營業人 ②小規模營業人 ③特種飲食業之營業人 ④法院、海關拍賣沒入或查封之財產 ⑤經核准登記之攤販",45,{"webId":43,"stem":44,"number":45,"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,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-tax-law-046","張大華於 104 年 12 月 1 日放棄中華民國國籍，於 106 年 11 月 18 日首次將財產贈與其子女，包括國外存款$2,600,000、市價$10,000,000 之國內土地（土地公告現值$8,000,000），請問贈與總額為何？",46,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-043",114,"依現行營業稅法，下列何者為應稅貨物或勞務？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-043",113,"營業人除依法免用統一發票者外，主管稽徵機關應核定其使用統一發票，由營業人向主管稽徵機關申請核發統一發票購票證，加蓋統一發票專用章，以憑購用統一發票。但營業人有下列何種情形時，主管稽徵機關應停止其購買統一發票？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-043",112,"依加值型及非加值型營業稅法規定，營業人漏開統一發票經查獲者，一年內經查獲幾次，應停止其營業？為停止營業處分時，其期限最長不得超過幾個月？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-043",111,"110 年營利事業基本稅額計徵，下列敘述何者正確？①基本所得額扣除新臺幣 100 萬元 ②法定稅率最高不得超過百分之十五 ③法定稅率最低不得低於百分之十 ④徵收率是百分之十二",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-043",110,"下列何種情況溢付之營業稅得申請退還？①因銷售免稅貨物或勞務 ②因購置自用乘人小汽車 ③因進口機器設備 ④因合併註銷登記",false,1786689130914]