[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-tax-law-030":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-111-1-稅務相關法規概要-030","book-111-1-tax-law-030",111,1,30,"下列何者進項稅額不得扣抵銷項稅額？①交際應酬用之貨物 ②機器設備 ③自用乘人小汽車 ④勞軍用之貨物 ⑤捐贈慈善單位之貨物",{"A":17,"B":18,"C":19,"D":20},"①②③","①②④","①③⑤","③④⑤","C",null,"本題考點：《加值型及非加值型營業稅法》第 19 條第一項不得扣抵之進項稅額，及第二款但書的例外。\n【正解理由】依《加值型及非加值型營業稅法》第 19 條第一項，營業人下列進項稅額不得扣抵銷項稅額：第一款未依規定取得並保存第 33 條所列之憑證者、第二款非供本業及附屬業務使用之貨物或勞務（但為協助國防建設、慰勞軍隊及對政府捐獻者，不在此限）、第三款交際應酬用之貨物或勞務、第四款酬勞員工個人之貨物或勞務、第五款自用乘人小汽車。①屬第三款、③屬第五款、⑤非供本業使用且不在第二款但書之列，均不得扣抵，故選 C。\n【逐項排除】\n(A) ①③確屬不得扣抵，但②機器設備供本業使用，不在《加值型及非加值型營業稅法》第 19 條第一項各款之列，敘述錯誤。\n(B) ②得扣抵已如上述；④勞軍用之貨物正是《加值型及非加值型營業稅法》第 19 條第一項第二款但書「慰勞軍隊」明文排除者，仍得扣抵，敘述錯誤。\n(C) ①交際應酬用之貨物屬《加值型及非加值型營業稅法》第 19 條第一項第三款、③自用乘人小汽車屬同項第五款、⑤捐贈慈善單位之貨物非供本業使用且非捐獻予政府，不受同項第二款但書保護，敘述正確。\n(D) ③與⑤固不得扣抵，惟④勞軍用之貨物受《加值型及非加值型營業稅法》第 19 條第一項第二款但書保護仍得扣抵，本組合因含④而錯誤。\n【記憶點】但書只放行國防、勞軍、捐政府三種，捐給慈善單位不在名單內。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-tax-law-029","營利事業在稽徵機關規定帳簿文據送交調查時間內，申請延期提示者，延長期限最長不得超過多久？可延長幾次？",29,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-tax-law-031","依現行稅法，有陪侍服務酒吧的特種飲食業，營業稅稅率是多少？",31,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-tax-law-028","根據營利事業所得稅查核準則，下列有關稅捐之認列何者是錯誤的？",28,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-tax-law-032","依現行稅法，小規模營業人的定義為下列何者？①無固定營業場所 ②規模狹小 ③交易零星 ④每月銷售額免用統一發票",32,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-tax-law-027","根據營利事業所得稅查核準則，下列有關福利金之提撥標準及費用認列何者是錯誤的？",27,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-tax-law-033","營業人發行「憑券兌付一定數量之貨物」的商品禮券，應於何時開立統一發票？",33,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-030",114,"依現行營利事業所得稅查核準則，有關無形資產之攤折，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-030",113,"依據營利事業所得稅查核準則，有關收入的查核，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-030",112,"依所得稅法有關綜合所得稅之免稅額規定，下列何者得列報為受扶養親屬？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-030",110,"依現行所得稅法規定，下列何項所得必須併入綜合所得總額課徵綜合所得稅？①出售上市股票之交易所得 ②個人取自營利事業贈與之財產 ③百貨公司周年慶中奬奬品 ④國家考試命題酬勞 ⑤銀行利息所得",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-030",109,"依所得基本稅額條例，居住者申報 108 年度海外所得之課稅規定，下列敘述何者正確？",false,1786689128110]