[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-tax-law-025":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-025","book-107-1-tax-law-025",107,1,25,"依現行營業稅法規定，關於小規模營業人之營業稅課徵方式，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"應依非加值型營業稅課徵","各種行業之小規模營業人的稅率均為 1%","二個月查定課徵營業稅","符合一定條件者，其進項稅額 10%可扣減查定之營業稅額","D",null,"本題考點：小規模營業人的稅率、查定週期與進項稅額扣減，見《加值型及非加值型營業稅法》第 13 條、第 23 條、第 25 條與第 40 條。\n【正解理由】依《加值型及非加值型營業稅法》第 25 條第 1 項，依同法第 23 條規定查定計算營業稅額之營業人，購買營業上使用之貨物或勞務，取得載有營業稅額之憑證並依規定申報者，主管稽徵機關應按其進項稅額百分之十，在查定稅額內扣減，但查定稅額未達起徵點者不適用之，故選 D。\n【逐項排除】\n(A) 不正確。《加值型及非加值型營業稅法》第 23 條容許小規模營業人申請按第四章第一節計算營業稅額並依同法第 35 條申報繳納，同法第 24 條第 3 項並使財政部得核定其依第一節計算。\n(B) 不正確。《加值型及非加值型營業稅法》第 13 條第 1 項固以百分之一為小規模營業人之稅率，但同條第 2 項對農產品批發市場之承銷人及銷售農產品之小規模營業人另定百分之零點一。\n(C) 不正確。《加值型及非加值型營業稅法》第 40 條第 1 項規定查定計算營業稅額之營業人，由主管稽徵機關查定其銷售額及稅額，每三個月填發繳款書一次。\n(D) 正確，即本題答案；《加值型及非加值型營業稅法》第 25 條第 2 項並規定該百分之十超過查定稅額者，次期得繼續扣減。\n【記憶點】稅率百分之一、農產品相關百分之零點一，三個月查定一次，進項稅額百分之十可抵查定稅額。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-tax-law-024","依所得稅法相關規定，按一般稅額計算營業稅之營利事業自國外進貨，進口時下列何項不得列為其進貨成本？",24,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-tax-law-026","小宸公司 107 年度之課稅所得為 500 萬元，當年度出售上市股票產生損失 200 萬元，適用促進民間參與公共建設法之免稅所得為 300 萬元，請計算其基本所得稅額為多少？",26,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-tax-law-023","依稅捐稽徵法規定，有關稅捐之移送強制執行，下列敘述何者錯誤？",23,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-tax-law-027","依現行所得稅法規定，阿宸公司（我國境內營利事業）107 年度之國內所得為 300 萬元，其日本分公司之稅後所得 200 萬元，已納日本所得稅 55 萬元。請問阿宸公司可自應納營利事業所得稅中扣抵之國外稅額為多少元？",27,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-tax-law-022","依現行相關稅法規定，有關納稅義務人權利保護之規定，下列敘述何者錯誤？",22,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-tax-law-028","依現行所得稅法規定，個人居住者因財政部公告之調職、非自願離職或其他非自願性因素，交易於 105 年後購入、持有期間在二年以下之房屋、土地者，該交易之所得稅稅率為多少？",28,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-025",114,"依現行營利事業所得稅查核準則，薪資支出不包含下列何者？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-025",113,"根據現行營利事業所得稅查核準則之規定，下列營利事業所繳納之稅捐，何者得列為當期之費用？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-025",112,"A 公司 111 年交易情形如下：①以 1 萬元向農民購入 10 公斤玉米 ②給付會計師 110 年度所得稅結算申報之簽證費 10 萬元 ③將自產轎車 1 輛（成本 80 萬元）提供員工尾牙抽獎 ④給付 B 公司權利金 120 萬元並取得統一發票。依所得稅法相關法規，何者屬應扣繳之所得？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-025",111,"根據營利事業所得稅查核準則，下列有關職工退休金之認列何者是錯誤的？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-025",110,"有關遺產稅免稅額之規定，下列何者錯誤？",false,1786689130053]