[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-tax-law-039":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-039","book-110-1-tax-law-039",110,1,39,"納稅義務人，有下列何種情形，除追繳稅款外，按所漏稅額處五倍以下罰鍰，並得停止其營業？①虛報進項稅額 ②經核定應使用統一發票而不使用 ③未依規定申請稅籍登記而營業 ④於帳簿為虛偽不實之記載",{"A":17,"B":18,"C":19,"D":20},"①③","②④","③④","①②","A",null,"本題考點：《加值型及非加值型營業稅法》第 51 條第一項所列按所漏稅額處五倍以下罰鍰並得停止營業的情形。\n【正解理由】依《加值型及非加值型營業稅法》第 51 條第一項，納稅義務人有該項各款情形之一者，除追繳稅款外，按所漏稅額處五倍以下罰鍰，並得停止其營業；其第一款為「未依規定申請稅籍登記而營業」，第五款為「虛報進項稅額」，正是題目的③與①。②經核定應使用統一發票而不使用，屬同法第 47 條第一款，法律效果是除通知限期改正或補辦外，並得處新臺幣三千元以上三萬元以下罰鍰；④於帳簿為虛偽不實之記載，見同法第 43 條第一項第二款，法律效果是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之。故選 A。\n【逐項排除】\n(A) ①③：分別為《加值型及非加值型營業稅法》第 51 條第一項第五款與第一款，法律效果與題幹完全相符。\n(B) ②④：②屬同法第 47 條第一款的定額罰鍰，④屬同法第 43 條第一項第二款的核定補徵。\n(C) ③④：③屬《加值型及非加值型營業稅法》第 51 條第一項第一款無誤，④則為核定補徵而非倍數罰。\n(D) ①②：①屬《加值型及非加值型營業稅法》第 51 條第一項第五款無誤，②的罰鍰是定額而非按所漏稅額計算。\n【記憶點】按漏稅額算倍數的是沒登記就營業與虛報進項；統一發票不使用與帳簿不實各走各的條文。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-tax-law-038","營利事業之帳簿憑證因公司會計人員帶回家以致滅失者，稽徵機關如何計算其所得額？",38,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-tax-law-040","下列何者非我國加值型及非加值型營業稅之課稅範圍？",40,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-tax-law-037","下列何者得免用統一發票？①營業人取得之賠償收入 ②娛樂業之門票收入 ③獨資事業 ④電視臺之廣告播映",37,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-tax-law-041","下列何者之營業稅稅率為百分之一？①理髮業 ②農產品批發市場之承銷人 ③計程車業 ④有陪侍服務之茶室",41,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-tax-law-036","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",36,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-042","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？",42,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-039",114,"依現行營業稅法，下列何者不視為銷售貨物或勞務？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-039",113,"試問下列何種稅籍登記之事項變更，向主管稽徵機關申請變更登記前，無須先繳清稅款或提供擔保？ ①增加資本額 ②減少資本額 ③營業種類變更 ④營業人名稱變更 ⑤負責人變更",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-039",112,"某有陪侍之酒吧本期銷售額 800 萬元，添購新音響設備 200 萬元，進項稅額 10 萬元，請問本期應繳營業稅多少元？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-039",111,"外國技藝表演業，將在我國境內演出 7 日，並於演出後於境內觀光旅遊 1 個月後出境，其表演收入應於何時報繳營業稅？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-039",109,"甲公司 109 年 7、8 月的進銷交易如下：內銷銷貨定價 8,400,000 元，外銷銷貨 5,000,000 元，進貨，購置筆電捐贈財團法人設立之孤兒院 31,500 元（含稅） 12,600,000（含稅），租用大型汽車載運員工上下班支付之租金 210,000 元（含稅），支付汽車油單 40,000 元（未含稅），進口應稅貨物 50,000 元（未含稅）。試計算甲公司當期營業稅額為何？",false,1786689128700]