[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-tax-law-017":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-110-1-稅務相關法規概要-017","book-110-1-tax-law-017",110,1,17,"有關小規模營業人之敘述，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"銷售額由主管稽徵機關查定","由主管稽徵機關每三個月填發繳款書通知繳納一次","進項稅額皆不得扣減應納稅額","免申報營利事業所得稅","C",null,"本題考點：《加值型及非加值型營業稅法》查定課徵之小規模營業人的銷售額查定、繳納期別與進項稅額處理。\n【正解理由】依《加值型及非加值型營業稅法》第 25 條第一項，「依第二十三條規定，查定計算營業稅額之營業人，購買營業上使用之貨物或勞務，取得載有營業稅額之憑證，並依規定申報者，主管稽徵機關應按其進項稅額百分之十，在查定稅額內扣減。但查定稅額未達起徵點者，不適用之」，同條第二項並定有超過查定稅額部分次期繼續扣減。可見小規模營業人的進項稅額並非一律不得扣減，故選 C。\n【逐項排除】\n(A) 敘述正確：依《加值型及非加值型營業稅法》第 23 條，小規模營業人就主管稽徵機關查定之銷售額按第十三條規定之稅率計算營業稅額。\n(B) 敘述正確：依《加值型及非加值型營業稅法》第 40 條第一項，依第二十三條規定查定計算營業稅額之營業人，每三個月填發繳款書通知繳納一次。\n(C) 敘述錯誤：《加值型及非加值型營業稅法》第 25 條第一項既定有按進項稅額百分之十在查定稅額內扣減，即非「皆不得扣減」，本項為官方答案。\n(D) 敘述正確：依《所得稅法》第 71 條第二項但書，獨資、合夥組織之營利事業其為小規模營利事業者，無須辦理結算申報，由稽徵機關核定其營利事業所得額，直接歸併資本主或合夥人之營利所得課徵綜合所得稅。\n【記憶點】小規模營業人查定課徵、每三個月開單，進項稅額還可按百分之十抵查定稅額。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-tax-law-016","甲公司為加值型營業稅之營業人，當期國內應稅銷售額為 600 萬元，外銷銷售額 100 萬元，因進貨及費用而取得之進項稅額為 25 萬元，上期累積留抵税額 10 萬元，則該公司本期營業稅：①應納稅額 5 萬元 ② 應退稅額 5 萬元 ③留抵稅額 5 萬元 ④退稅限額 5 萬元",16,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-tax-law-018","營業人專營免稅營業項目者，下列敘述何者正確？①免辦理營業登記 ②免開立統一發票 ③免辦理營業稅申報 ④進項稅額不得申請退還",18,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-tax-law-015","依據所得稅法第 14 條之規定，著作人自行出版銷售著作之收入屬於何種所得？",15,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-tax-law-019","甲公司為兼營營業人，假設其當期加值型營業稅應稅銷售額 30 萬元，免稅銷售額 30 萬元，零稅率銷售額 30 萬元，則進項稅額不得扣抵比例為何？",19,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-tax-law-014","營業人之交易，下列何者免徵營業稅？①國內出售黃金條塊 ②進口黃金條塊 ③國內銷售生鮮農產品 ④進口生鮮農產品",14,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-020","納稅義務人應納稅捐逾 30 日仍未繳納，應由稅捐稽徵機關移送強制執行，其依現行法可以暫緩強制執行者，下列敘述何者錯誤？",20,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-017",114,"依現行所得稅法，營利事業之銷貨，未給與他人銷貨憑證，或未將銷貨憑證存根保存者，稽徵機關得按：",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-017",113,"依據所得稅法，有關營利事業所得稅的暫繳規定，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-017",112,"下列有關執行業務者課稅規定，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-017",111,"總機構在中華民國境內之營利事業，其房地交易所得不併計營利事業所得額者，依下列何者稅率分開計算應納稅額？①45% ②35% ③20% ④15% ⑤10%",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-017",109,"甲公司 108 年度透過私立學校興學基金會指定對Ａ財團法人私立學校捐贈新臺幣 250 萬元；另直接捐贈予Ｂ財團法人私立學校運動器材用品價值 50 萬元。若該公司當年度之營業毛利為 1,000 萬元，營業費用（含捐贈費用）800 萬元，無營業外收入及損失，請問甲公司申報 108 年度營利事業所得稅可認列之捐贈總額為新臺幣多少元？",false,1786689128479]