[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-tax-law-001":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":24,"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":13,"stem":14,"options":15,"answer":20,"answerNote":21,"lawYear":12,"explanation":22,"freq":13,"indexable":23},"book-107-1-稅務相關法規概要-001","book-107-1-tax-law-001",107,1,"依加值型及非加值型營業稅法（以下簡稱營業稅法）相關規定，下列何者得免用或免開統一發票？ ①公用事業 ②理髮業 ③計程車業 ④幼稚園提供之教育勞務",{"A":16,"B":17,"C":18,"D":19},"①②③","①②④","①③④","②③④","D",null,"本題考點：統一發票之開立義務與其但書例外，以及教育勞務免徵營業稅與免開發票的連動。\n【正解理由】依《加值型及非加值型營業稅法》第 32 條第一項，營業人銷售貨物或勞務，應依營業人開立銷售憑證時限表規定之時限開立統一發票交付買受人，但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；其具體行業範圍，依同條第四項授權由財政部所定之辦法規範。理髮業、計程車業屬規模狹小、交易零星而按查定課徵之典型，幼稚園提供之教育勞務則為同法第 8 條第一項第五款所定免徵營業稅之項目，三者均在免用或免開統一發票之列，故選 D。\n【逐項排除】\n(A) 本組合含①公用事業。公用事業之銷售額既非《加值型及非加值型營業稅法》第 8 條第一項所列免稅項目，亦不屬同法第 32 條第一項但書之營業性質特殊者，仍應開立統一發票。\n(B) 本組合同樣含①公用事業，其開立義務未被免除，②④縱然無誤，整組仍不成立。\n(C) 本組合含①公用事業，且漏列②理髮業，兩處均與《加值型及非加值型營業稅法》第 32 條第一項但書之範圍不合。\n(D) ②理髮業與③計程車業屬同法第 32 條第一項但書得掣發普通收據者，④幼稚園之教育勞務依同法第 8 條第一項第五款免徵營業稅，三項齊備。\n【記憶點】規模狹小者與免稅勞務可免發票，公用事業照常開立。",true,[25,30,34,38,42,46],{"webId":26,"stem":27,"number":28,"year":29,"session":13},"book-106-1-tax-law-050","依現行遺產及贈與稅法規定，下列何項應計入遺產課稅？",50,106,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-tax-law-002","依營業稅法相關規定，依特種稅額計算之行業中，下列何者得申請按加值型營業稅計算應納稅額？",2,{"webId":35,"stem":36,"number":37,"year":29,"session":13},"book-106-1-tax-law-049","依現行遺產及贈與稅法之規定，下列那些行為須課徵贈與稅？",49,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-tax-law-003","依營業稅法相關規定，下列何者並非得扣抵稅額之進項憑證應記載之事項？",3,{"webId":43,"stem":44,"number":45,"year":29,"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,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-tax-law-004","依營業稅法相關規定，下列進項稅額中，何者可扣抵銷項稅額？",4,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":13},"book-114-1-tax-law-001",114,"經核准分期繳納之稅款，個人在新臺幣至少多少元以上，稅捐稽徵機關得要求納稅義務人提供相當擔保？",{"webId":56,"year":57,"stem":58,"number":13},"book-113-1-tax-law-001",113,"除因不可抗力或非歸責於納稅義務人之事由，得依法申請延期或分期繳納稅捐者外，對於逾法定期限未繳納稅捐者應加徵滯納金之規定為何？",{"webId":60,"year":61,"stem":62,"number":13},"book-112-1-tax-law-001",112,"納稅義務人 112 年就稅捐案件申請復查，經復查決定後仍有應納稅款未繳納者，下列何種情形，納稅義務人雖已依法提起訴願，惟稅捐稽徵機關仍應依稅捐稽徵法第 39 條第 2 項規定移送強制執行？",{"webId":64,"year":65,"stem":66,"number":13},"book-111-1-tax-law-001",111,"依稅捐稽徵法規定，納稅義務人逾期繳納稅捐加徵滯納金者，每逾 ① 日按滯納數額加徵 1%，總加徵率最高為 ② %。上述①、②分別為：",{"webId":68,"year":69,"stem":70,"number":13},"book-110-1-tax-law-001",110,"下列何者屬於綜合所得稅申報之特別扣除額項目？",false,1786689129803]