[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-tax-law-005":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-107-1-稅務相關法規概要-005","book-107-1-tax-law-005",107,1,5,"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？",{"A":17,"B":18,"C":19,"D":20},"小規模營業人","提供與外銷有關勞務之營業人","專營免稅營業人","典當業","B",null,"本題考點：營業稅申報期別之原則與例外，零稅率者得申請按月申報。\n【正解理由】依《加值型及非加值型營業稅法》第 35 條第一項，營業人不論有無銷售額，應以每二月為一期，於次期開始十五日內申報銷售額、應納或溢付營業稅額；同條第二項規定，營業人銷售貨物或勞務依第 7 條規定適用零稅率者，得申請以每月為一期，於次月十五日前申報，但同一年度內不得變更。提供與外銷有關之勞務，正是同法第 7 條第二款所列零稅率項目，故選 B。\n【逐項排除】\n(A) 小規模營業人依《加值型及非加值型營業稅法》第 23 條由主管稽徵機關查定銷售額課稅，並依同法第 40 條第一項每三個月填發繳款書通知繳納。\n(B) 提供與外銷有關勞務之營業人適用同法第 7 條第二款零稅率，符合同法第 35 條第二項按月申報之要件。\n(C) 專營免稅營業人所銷售者為同法第 8 條第一項之免稅貨物或勞務，非第 7 條之零稅率，仍依同法第 35 條第一項每二月申報一次。\n(D) 典當業依同法第 21 條按第 11 條之稅率計算，並依同法第 40 條第一項每三個月填發繳款書通知繳納。\n【演算步驟】申報期限＝該期屆滿後之次期開始第十五日。107 年 5、6 月一期者期限為 7 月 15 日；按月申報者 5 月份期限為 6 月 15 日，相差 30 日。\n【記憶點】零稅率才可按月報，同一年度內不得變更。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-tax-law-008","光華中古車行今年 5 月中，分別以 105,000 元向張先生，及以 126,000 元向李先生購入各一輛舊乘人小汽車，前者於同年 5 月以含稅 94,500 元出售，後者於 6 月以含稅 157,500 元出售，則 5、6 月可申報扣抵舊乘人小汽車進項稅額多少元？",8,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-005",114,"營利事業應給與他人憑證而未給與，應自他人取得憑證而未取得，或應保存憑證而未保存者，下列有關之規定何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-005",113,"納稅義務人甲君於 108 年 5 月 21 日申報其 107 年度綜合所得稅，試問該案核課期間屆滿日為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-005",112,"有關稅捐稽徵法申請延期或分期繳納稅捐之規定，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-005",111,"因適用法令、認定事實、計算錯誤而溢繳稅款者，納稅義務人得自繳納之日起 ① 年內申請退還；但因可歸責於政府機關之錯誤， ② 年內申請退還。上述①、②分別為下列何者？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-005",110,"甲公司採用分期付款方式銷貨並以毛利百分比法認列銷貨利益，本年度期初分期付款未實現毛利為 100 萬元，期初應收分期付款餘額為 200 萬元，本年度銷貨總額為 500 萬元，銷貨毛利為 300 萬元，分期付款收款總額為 350 萬元，則該公司本年度認列之分期付款銷貨利益為多少元？",false,1786689129834]