[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-tax-law-045":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-045","book-109-1-tax-law-045",109,1,45,"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",{"A":17,"B":18,"C":19,"D":20},"①④","②③⑤⑥","④⑤⑥","②④⑥","A",null,"本題考點：進項稅額不得扣抵銷項稅額的五款負面表列及其唯一但書。\n【正解理由】依《加值型及非加值型營業稅法》第 19 條第一項，未依規定取得並保存第 33 條所列憑證者、非供本業及附屬業務使用者、交際應酬用者、酬勞員工個人者、自用乘人小汽車，其進項稅額不得扣抵銷項稅額；其中第二款設有但書：「但為協助國防建設、慰勞軍隊及對政府捐獻者，不在此限。」①購進貨物捐贈政府正落在該但書之內，得扣抵；④進貨並取得合法統一發票，合於同法第 33 條第一款所定憑證要件，亦得扣抵，故選 A。\n【逐項排除】\n(A) ①④均得扣抵，本項正確。\n(B) 含②③⑤⑥。購買主、副食品供應員工伙食與購進貨物酬勞員工，受益者為員工個人，屬《加值型及非加值型營業稅法》第 19 條第一項第四款；交際應酬費用屬同項第三款；支付銀行利息因銀行業依《統一發票使用辦法》第 4 條第二十三款免用或免開統一發票，取不到載有營業稅額之憑證，四者皆不得扣抵。\n(C) 含⑤⑥，理由同上，均不得扣抵。\n(D) 含②⑥，理由同上，均不得扣抵。\n【記憶點】「憑證、非本業、應酬、酬勞員工、小客車」五款不得扣抵，捐給政府是條文明列的唯一例外。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-tax-law-044","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",44,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-tax-law-048","依遺產及贈與稅法規定，下列何項目不計入遺產總額？",48,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-045",114,"依現行統一發票使用辦法，下列何者不符合免用或免開統一發票？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-045",113,"下列何者同時符合免徵營業稅與免用或免開統一發票？①計程車業 ②依法設立之免稅商店及離島免稅購物商店 ③醫院、診所、療養院提供之醫療勞務、藥品、病房之住宿及膳食 ④未經加工之生鮮農、林、漁、牧產物、副產物",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-045",112,"依遺產及贈與稅法規定，有關課稅範圍之敘述，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-045",111,"在下列何者情形，主管稽徵機關應停止營業人購買統一發票？①受停止營業處分 ②無進貨事實虛報進項稅額 ③遷移營業地址未辦理變更登記 ④開立不實統一發票 ⑤滯欠營業稅未繳清",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-045",110,"下列何種情形，免課贈與稅？",false,1786689129263]