[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-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-106-1-稅務相關法規概要-044","book-106-1-tax-law-044",106,1,44,"下列何項非屬營業人開立統一發票應載明事項？",{"A":17,"B":18,"C":19,"D":20},"交易日期","課稅別","交易數量","裝潢設計公司銷售貨物或勞務給非營業人時，買受人之名稱及地址","D",null,"本題考點：統一發票應載明事項，及買受人為非營業人時得免填載買受人資訊之範圍。\n【正解理由】依《統一發票使用辦法》第 9 條第一項，營業人開立統一發票，應據實載明交易日期、品名、數量、單價、金額、銷售額、課稅別、稅額及總計；同項第三款規定，營業人對買受人為非營業人所開立之統一發票，除同項第二款所定製造業或經營進口貿易之營業人外，得免填買受人名稱及地址，但經買受人要求者不在此限。裝潢設計公司非屬製造業，亦非經營進口貿易之營業人，其銷售給非營業人時，買受人之名稱及地址原則上得免填載，並非應載明事項，故選 D。\n【逐項排除】\n(A) 交易日期為《統一發票使用辦法》第 9 條第一項明列之應載明事項，非本題答案。\n(B) 課稅別同為《統一發票使用辦法》第 9 條第一項明列之應載明事項，且依同辦法第 8 條第二項，營業人應區分應稅、零稅率或免稅分別開立，並於統一發票明細表課稅別欄註記。\n(C) 交易數量在《統一發票使用辦法》第 9 條第一項所列品名、數量、單價之列，屬應載明事項。\n(D) 裝潢設計公司非屬《統一發票使用辦法》第 9 條第一項第二款所定製造業或經營進口貿易之營業人，銷售與非營業人得免填買受人名稱及地址，非屬應載明事項，為正確答案。\n【記憶點】發票必載九項：日期、品名、數量、單價、金額、銷售額、課稅別、稅額、總計；賣給非營業人原則免填名稱地址，例外是製造業與進口貿易業。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-tax-law-043","依統一發票使用辦法之規定，下列敘述何者正確？",43,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-tax-law-047","李中華分別於 106 年 2 月 1 日、3 月 1 日及 4 月 1 日將財產贈與子女，歷次金額依序為$2,000,000、$3,000,000 及$4,000,000。請問李君 106 年度首次申報贈與稅之期限及贈與淨額分別為何？",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,1786689130920]