[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-tax-law-042":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-042","book-108-1-tax-law-042",108,1,42,"為防止逃漏、控制稅源及促進統一發票之推行，財政部得訂定統一發票給獎辦法；其經費由全年營業稅收入總額中提出百分之多少以資支應？",{"A":17,"B":18,"C":19,"D":20},"百分之一","百分之二","百分之三","百分之五","C",null,"本題考點：統一發票給獎辦法的法源依據，以及給獎經費占全年營業稅收入總額的法定比例。\n【正解理由】《加值型及非加值型營業稅法》第 58 條規定：「為防止逃漏、控制稅源及促進統一發票之推行，財政部得訂定統一發票給獎辦法；其經費由全年營業稅收入總額中提出百分之三，以資支應。」條文把授權對象、立法目的與經費比例一次寫定，比例即為百分之三，故選 C。\n【逐項排除】\n(A) 錯誤。百分之一是《加值型及非加值型營業稅法》第 13 條第一項小規模營業人等的營業稅稅率，也是同法第 48 條第一項按統一發票所載銷售額科處罰鍰的比例，與給獎經費無關。\n(B) 錯誤。百分之二是《加值型及非加值型營業稅法》第 11 條第一項第三款所定金融業前二款以外銷售額的稅率。\n(C) 正確。與《加值型及非加值型營業稅法》第 58 條所定之百分之三相符。\n(D) 錯誤。百分之五是《加值型及非加值型營業稅法》第 10 條營業稅稅率「最低不得少於百分之五」的下限，屬稅率規定而非經費提撥比例。\n【記憶點】對獎的錢來自全年營業稅收入總額提撥的百分之三，辦法由財政部訂定。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-tax-law-041","外國之事業、機關、團體、組織在中華民國境內無固定營業場所，銷售電子勞務予境內自然人者，下列何者為營業稅之納稅義務人？",41,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-tax-law-043","下列何者適用之營業稅法定稅率最低？",43,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-tax-law-040","下列貨物或勞務何者非屬免徵營業稅之範圍？",40,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-tax-law-044","營業人連續營業幾年以上，每年營業額達多少元以上，且申報無虧損者，得向稽徵機關申請以進項憑證編列之明細表，代替進項稅額扣抵聯申報？",44,{"webId":43,"stem":44,"number":45,"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,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-045","贈與人有以下何種情形，以受贈人為納稅義務人？①行蹤不明 ②和受贈人屬二親等以內親屬 ③逾法定繳納期限尚未繳納贈與稅，且在中華民國境內無財產可供執行 ④死亡時贈與稅尚未核課",45,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-042",114,"依現行營業稅法，下列何者適用之營業稅稅率最低？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-042",113,"營業人逾規定申報限期多久時間尚未申報銷售額，主管稽徵機關得依照查得之資料，核定其銷售額及應納稅額並補徵？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-042",112,"採查定課徵之某小規模營業人，查定每季營業額 42 萬元，當季進貨取得統一發票金額 25 萬元，進項稅額 12,500 元，並依規定申報其進項稅額。則其當季經查定之應納營業稅額為多少？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-042",111,"受託人因公益信託義賣貨物之收入，除支付必要費用外全部做該公益使用，有關此銷售貨物收入，下列何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-042",110,"依加值型及非加值型營業稅法規定，進口菸品於計算其營業稅應納稅額時，其稅基為何？",false,1786689129721]