[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-tax-law-045":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-045","book-106-1-tax-law-045",106,1,45,"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",{"A":17,"B":18,"C":19,"D":20},"僅①③⑤","僅②④","僅①②③","僅②④⑤","D",null,"本題考點：得掣發普通收據、免用統一發票之營業人範圍。\n【正解理由】依《加值型及非加值型營業稅法》第 32 條第一項但書，營業性質特殊之營業人及小規模營業人，得掣發普通收據，免用統一發票；其範圍由《統一發票使用辦法》第 4 條列舉。小規模營業人（②）合於同條第一款，經核准登記之攤販（⑤）合於同條第十三款，法院、海關拍賣沒入或查封之財產（④）合於同條第二十二款所定法院、海關及其他機關拍賣沒入或查封之財產、貨物或抵押品，三者均得免用統一發票，正確組合為僅②④⑤，故選 D。\n【逐項排除】\n(A) 僅①③⑤：①兼營應稅及免稅貨物之營業人不在《統一發票使用辦法》第 4 條所列免用範圍，依同辦法第 8 條第二項仍應區分應稅、零稅率或免稅分別開立統一發票；③特種飲食業依《統一發票使用辦法》第 4 條第十六款以按查定課徵者為限，並非一律免用，故本組合錯誤。\n(B) 僅②④：②④固屬免用統一發票之對象，但漏列同屬免用之⑤經核准登記之攤販，組合不完整。\n(C) 僅①②③：①③均非全面免用之對象，僅②正確，故本組合錯誤。\n(D) 僅②④⑤：分別合於《統一發票使用辦法》第 4 條第一款、第二十二款、第十三款，為正確組合。\n【記憶點】免用發票記住小規模、攤販、拍賣品；兼營免稅照樣開發票，特種飲食業須按查定課徵才免用。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-tax-law-048","遺產稅納稅義務人以實物抵繳遺產稅時，下列敘述何者正確？",48,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-045",114,"依現行統一發票使用辦法，下列何者不符合免用或免開統一發票？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-045",113,"下列何者同時符合免徵營業稅與免用或免開統一發票？①計程車業 ②依法設立之免稅商店及離島免稅購物商店 ③醫院、診所、療養院提供之醫療勞務、藥品、病房之住宿及膳食 ④未經加工之生鮮農、林、漁、牧產物、副產物",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-045",112,"依遺產及贈與稅法規定，有關課稅範圍之敘述，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-045",111,"在下列何者情形，主管稽徵機關應停止營業人購買統一發票？①受停止營業處分 ②無進貨事實虛報進項稅額 ③遷移營業地址未辦理變更登記 ④開立不實統一發票 ⑤滯欠營業稅未繳清",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-045",110,"下列何種情形，免課贈與稅？",false,1786689130932]