[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-tax-law-036":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-036","book-108-1-tax-law-036",108,1,36,"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？",{"A":17,"B":18,"C":19,"D":20},"三倍；三次","三倍；五次","五倍；三次","五倍；五次","C",null,"本題考點：營業人漏開統一發票或於統一發票上短開銷售額，在法定申報期限前經查獲時的罰鍰倍數，以及一年內經查獲幾次即停止其營業。\n【正解理由】《加值型及非加值型營業稅法》第 52 條第一項規定，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，應就短漏開銷售額按規定稅率計算稅額繳納稅款，並按該稅額處五倍以下罰鍰，但處罰金額不得超過新臺幣一百萬元；同條第二項規定，營業人有前項情形，一年內經查獲達三次者，並停止其營業。倍數與次數兩個空格因此分別是五倍以下與三次，故選 C。\n【逐項排除】\n(A) 罰鍰倍數寫成三倍，與《加值型及非加值型營業稅法》第 52 條第一項所定五倍以下不符。\n(B) 倍數寫成三倍與該項所定不符，停業次數寫成五次亦與規定不符。\n(C) 正確，五倍以下罰鍰、一年內經查獲達三次者停止其營業。\n(D) 罰鍰倍數正確，但停業門檻是一年內經查獲達三次，不是五次。\n【記憶點】短漏開發票罰五倍以下、上限新臺幣一百萬元，一年三次就停業。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-tax-law-034","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：",34,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-tax-law-038","下列何者得免用或免開統一發票？①報社銷售之廣告 ②政府機關標售廢棄之物資 ③醫院診所提供之醫療勞務 ④電視臺之廣告播映",38,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-039","營業人發行商品禮券，禮券上已載明憑券兌付一定數量之貨物者，應於何時開立統一發票？",39,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-036",114,"下列營業稅稅率何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-036",113,"根據加值型及非加值型營業稅法，下列何者免予繳納營業稅？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-036",112,"經營農、林、漁、牧業之公司下列銷售貨物情形，何者應課徵營業稅？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-036",111,"依現行稅法規定，下列應納遺產稅額，何者得申請分期繳納？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-036",110,"依所得稅法相關規定，營利事業之支出，下列何者不得列為費用或損失？①遭受不可抗力之災害損失未受有保險賠償部分 ②資本之利息 ③營利事業所得稅 ④營業上設備之修理支出 5 萬元，其所增加之價值非二年內耗竭",false,1786689129657]