[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-tax-law-034":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-108-1-稅務相關法規概要-034","book-108-1-tax-law-034",108,1,34,"租賃公司出租之自用汽車，因承租人遲延返還而加收之違約金，依現行加值型及非加值型營業稅法規定：",{"A":17,"B":18,"C":19,"D":20},"屬銷售額，應開立統一發票","屬銷售額，免開立統一發票","不屬銷售額，應開立統一發票","不屬銷售額，免開立統一發票","A",null,"本題考點：租賃業因承租人遲延返還租賃物而加收之違約金，是否計入營業稅之銷售額，以及應否開立統一發票。\n【正解理由】《加值型及非加值型營業稅法》第 3 條第二項規定，提供勞務予他人，或提供貨物與他人使用、收益，以取得代價者，為銷售勞務，租賃公司出租自用汽車即屬於此。同法第 16 條第一項規定，銷售額為營業人銷售貨物或勞務所收取之全部代價，包括營業人在貨物或勞務之價額外收取之一切費用，但本次銷售之營業稅額不在其內；承租人遲延返還而被加收之違約金，即屬租賃勞務價額外收取之費用，應計入銷售額。營業人銷售貨物或勞務，並應依《加值型及非加值型營業稅法》第 32 條第一項所定時限開立統一發票交付買受人，故選 A。\n【逐項排除】\n(A) 正確，違約金屬價額外收取之一切費用，計入銷售額且應開立統一發票。\n(B) 銷售額之認定正確，但既然屬於銷售額，即負有開立統一發票之義務。\n(C) 不屬銷售額之認定與規定不符，銷售額既未成立，也無從單獨要求開立統一發票。\n(D) 兩段皆與規定不符，此項違約金並非與銷售無關之賠償收入，而是附麗於租賃勞務價金而收取。\n【記憶點】租金以外多收的違約金仍是租賃勞務的代價，銷售額照算、發票照開。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-tax-law-033","若營業人購入物品當作中秋節交際應酬使用，並以進貨科目列帳，且該物品已支付進項稅額，營業人以該貨物餽贈客戶而無償移轉時，下列何者正確？",33,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-tax-law-035","查定計算營業稅額之小規模營業人，購買營業上使用之貨物，取得載有營業稅額之憑證，並依規定申報且其查定稅額達起徵點者，其進項稅額得扣減多少？",35,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-tax-law-032","農產品批發市場之承銷人向農產品批發市場承購農產品，在同一市場或運往其他批發市場交易之銷售額，營業稅率是多少？",32,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-tax-law-036","營業人漏開統一發票或於統一發票上短開銷售額，於法定申報期限前經查獲者，應就其所漏稅額繳納稅款，並應按該稅額處幾倍以下罰鍰？另營業人之前項情形，一年內經查獲達幾次者，停止其營業？",36,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-108-1-tax-law-031","依一般稅額規定計稅之營業人，進項稅額憑證未於當期申報者，其申報扣抵期間，最長以多久為限？",31,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-037","外國公司在中華民國境內無固定營業場所而有銷售勞務者，應由勞務買受人於給付報酬之次期開始多久內，就給付額依適用稅率計算營業稅額繳納之？",37,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-034",114,"下列有關 114 年 5 月結算申報 113 年度綜合所得稅之說明，下列何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-034",113,"加值型營業人申報之當期營業稅額若為溢付稅額，原則上留抵次期之應納稅額，但若為下列何種情形者，可由主管稽徵機關查明後退還之？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-034",112,"荷蘭公司與我國甲公司簽有顧問合約，不定期選派工程師到我國協助離岸風電相關業務，有關我國營業稅之徵免規定為何？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-034",111,"跨境電商銷售電子勞務予境內自然人，有關課徵營業稅之相關規定何者是錯誤的？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-034",110,"張翠山一家人 110 年有股利所得如下：張翠山 40 萬元、其妻殷素素 50 萬元、其子張無忌（19 歲）20 萬元，其 110 年股利所得可抵減稅額為多少元？",false,1786689129645]