[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-tax-law-044":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-109-1-稅務相關法規概要-044","book-109-1-tax-law-044",109,1,44,"下列何者屬於國稅且採累進稅率之稅目？①綜合所得稅 ②遺產稅及贈與稅 ③土地增值稅 ④非加值型營業稅",{"A":17,"B":18,"C":19,"D":20},"①②","①③④","①②③","①③","A",null,"本題考點：稅目要同時通過「收入歸屬中央（國稅）」與「稅率隨稅基遞增（累進）」兩道判準。\n【正解理由】①綜合所得稅屬國稅，依《所得稅法》第 5 條第二項，全年綜合所得淨額分五個級距，稅率自百分之五、百分之十二、百分之二十、百分之三十至百分之四十，屬累進稅率；②遺產稅及贈與稅亦屬國稅，依《遺產及贈與稅法》第 13 條，課稅遺產淨額五千萬元以下課徵百分之十，超過五千萬元至一億元者加課超過部分百分之十五，超過一億元者加課超過部分百分之二十，同法第 19 條第一項對贈與稅同樣分三級課徵百分之十、百分之十五、百分之二十，均屬累進稅率。兩者同時滿足國稅與累進，故選 A。\n【逐項排除】\n(A) ①②同為國稅且採累進稅率，本項正確。\n(B) 含③④。土地增值稅為直轄市及縣（市）稅，收入不歸中央；非加值型營業稅雖屬國稅，惟《加值型及非加值型營業稅法》第 11 條至第 13 條所定稅率均為固定比例，不隨銷售額遞增。\n(C) 含③。土地增值稅雖採累進稅率，仍因收入歸屬地方而不合國稅要件。\n(D) 含③，同樣因土地增值稅非國稅而不成立。\n【記憶點】國稅又累進的只有綜合所得稅與遺產稅、贈與稅；土地增值稅累進但歸地方，營業稅是國稅但比例課徵。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-tax-law-043","依統一發票使用辦法規定，下列敘述何者正確？①營業人開立不實統一發票，主管稽徵機關應停止其購買統一發票 ②營業人以貨物與他人交換貨物者，應於換出時，開立統一發票 ③營業人滯欠營業稅未繳清，主管稽徵機關應停止其購買統一發票 ④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，應於兌換貨物時開立統一發票 ⑤保稅區營業人銷售予課稅區營業人未輸往課稅區而直接出口之貨物，免開立統一發票",43,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-tax-law-045","依現行加值型及非加值型營業稅法規定，下列那些項目的進項稅額得扣抵銷項稅額？①購進貨物捐贈政府 ②購買主、副食品供應員工伙食 ③交際應酬費用 ④進貨取得合法統一發票 ⑤購進貨物用以酬勞員工 ⑥支付銀行利息費用",45,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-tax-law-042","各行業關於營業稅額計算方式及稅率規定，依加值型及非加值型營業稅法，下列敘述何者錯誤？",42,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-tax-law-046","依遺產及贈與稅法第 46 條規定，納稅義務人有故意以詐欺或其他不正當方法，逃漏遺產稅或贈與稅者，除依繼承或贈與發生年度稅率重行核計補徵外，並應處何種處罰？",46,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-109-1-tax-law-041","採直接扣抵法之兼營營業人進口水果 100 萬元，在國內銷售水果 80 萬元，依加值型及非加值型營業稅法有關營業稅之計算及徵收，下列何者正確？",41,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-tax-law-047","下列有關遺產及贈與稅報繳之敘述，依遺產及贈與稅法規定，何者錯誤？",47,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-044",114,"下列有關統一發票之開立時限何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-044",113,"根據我國統一發票使用辦法之規定，下列有關營業人開立統一發票之敘述，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-044",112,"忠孝公司本年 8 月向仁愛百貨公司購買商品禮券一批，總計新臺幣 120 萬元，取得百貨公司開立之電子統一發票。該禮券於 9 月中秋節前分發以犒賞員工。請問本筆發票進項稅額能否扣抵該公司之銷項稅額？如可扣抵，應自所申報之那一期銷項稅額扣抵？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-044",111,"以自動販賣機從事下列何者行為應逐筆開立統一發票交付買受人？①銷售遊戲點數卡 ②銷售食品 ③銷售飲料 ④銷售書籍 ⑤收取停車費",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-044",110,"下列情形何者非視為銷售貨物？",false,1786689129253]