[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-107-1-tax-law-004":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":49,"hasEssay":70},"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-107-1-稅務相關法規概要-004","book-107-1-tax-law-004",107,1,4,"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？",{"A":17,"B":18,"C":19,"D":20},"公司招待員工旅遊之住宿費用","年節送禮給客戶之費用","購入小貨車供載貨用","捐贈公益慈善團體之支出","C",null,"本題考點：不得扣抵銷項稅額之進項稅額五種類型，以及乘人小汽車與貨車的分界。\n【正解理由】依《加值型及非加值型營業稅法》第 19 條第一項，不得扣抵銷項稅額之進項稅額為五款：未依規定取得並保存第 33 條所列之憑證者；非供本業及附屬業務使用之貨物或勞務，但為協助國防建設、慰勞軍隊及對政府捐獻者不在此限；交際應酬用之貨物或勞務；酬勞員工個人之貨物或勞務；自用乘人小汽車。購入小貨車供載貨使用，既非自用乘人小汽車，又確係供本業使用，五款均不該當，其進項稅額得扣抵，故選 C。\n【逐項排除】\n(A) 公司招待員工旅遊之住宿費用屬《加值型及非加值型營業稅法》第 19 條第一項第四款酬勞員工個人之勞務，不得扣抵。\n(B) 年節送禮給客戶之費用屬同法第 19 條第一項第三款交際應酬用之貨物或勞務，不得扣抵。\n(C) 購入小貨車供載貨用，非同法第 19 條第一項第五款所稱自用乘人小汽車，且屬供本業及附屬業務使用，其進項稅額得扣抵銷項稅額。\n(D) 捐贈公益慈善團體之支出屬同法第 19 條第一項第二款非供本業及附屬業務使用之貨物或勞務，該款但書僅放行協助國防建設、慰勞軍隊及對政府捐獻，不含對公益慈善團體之捐贈，故不得扣抵。\n【記憶點】憑證不合、非本業、交際應酬、酬勞員工、自用乘人小汽車，五類不得扣抵。",true,[26,30,34,38,42,45],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-tax-law-005","依營業稅法相關規定，下列營業人，何者得申請以每 1 個月為一期，於次月 15 日前向主管稽徵機關申報銷售額、應納或溢付營業稅額？",5,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-tax-law-006","依相關稅法規定，總機構在我國境內之甲公司，民國（下同）107 年中出售公司名下於 105 年購入之土地一筆，該土地相關之租稅負擔何者正確？",6,{"webId":43,"stem":44,"number":13,"year":12,"session":13},"book-107-1-tax-law-001","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",{"webId":46,"stem":47,"number":48,"year":12,"session":13},"book-107-1-tax-law-007","依營業稅法規定，下列有關非加值型營業稅稅率之規定，何者錯誤？",7,[50,54,58,62,66],{"webId":51,"year":52,"stem":53,"number":14},"book-114-1-tax-law-004",114,"某營利事業因故被補徵稅款，繳納期限至民國 114 年 7 月 14 日（非假日）截止，該營利事業不服欲申請復查，依稅捐稽徵法之規定，最遲應於何日前提出？",{"webId":55,"year":56,"stem":57,"number":14},"book-113-1-tax-law-004",113,"稅捐稽徵法有關罰則之規定，下列敘述何者錯誤？",{"webId":59,"year":60,"stem":61,"number":14},"book-112-1-tax-law-004",112,"納稅義務人以詐術或其他不正當方法逃漏稅捐，應依稅捐稽徵法規定處以刑罰者，下列敘述何者錯誤？",{"webId":63,"year":64,"stem":65,"number":14},"book-111-1-tax-law-004",111,"甲公司和乙公司合併後另設立丙公司，甲公司合併前有應納地價稅，乙公司合併前有應退營利事業所得稅，合併前兩公司之應納和應退稅捐如何處理？",{"webId":67,"year":68,"stem":69,"number":14},"book-110-1-tax-law-004",110,"營利事業為員工投保團體健康保險，其由營利事業負擔之保險費，每人每月最多在新臺幣多少元以內，免視為員工之薪資所得？",false,1786689129827]