[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-tax-law-035":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-035","book-111-1-tax-law-035",111,1,35,"依現行稅法，統一發票給獎經費，由全年營業稅收入總額中提出多少支應？",{"A":17,"B":18,"C":19,"D":20},"1%","3%","5%","10%","B",null,"本題考點：統一發票給獎經費的法定來源與提撥比例，考《加值型及非加值型營業稅法》第 58 條。\n【正解理由】依《加值型及非加值型營業稅法》第 58 條，「為防止逃漏、控制稅源及促進統一發票之推行，財政部得訂定統一發票給獎辦法；其經費由全年營業稅收入總額中提出百分之三，以資支應」。條文把提撥基數定為全年營業稅收入總額，比例定為百分之三，故選 B。\n【逐項排除】\n(A) 1%：非《加值型及非加值型營業稅法》第 58 條所定比例；百分之一出現在同法第 11 條第一項第二款保險業再保費收入的稅率，以及同法第 13 條第一項小規模營業人的稅率。\n(B) 3%：與《加值型及非加值型營業稅法》第 58 條「百分之三」的文字完全相符。\n(C) 5%：非給獎經費比例；百分之五是《加值型及非加值型營業稅法》第 10 條所定稅率下限。\n(D) 10%：非給獎經費比例；百分之十是《加值型及非加值型營業稅法》第 10 條所定稅率上限。\n【演算步驟】公式：給獎經費 ＝ 全年營業稅收入總額 × 3%。設全年營業稅收入總額為新臺幣 1,000,000,000 元，代入得給獎經費 ＝ 新臺幣 1,000,000,000 元 × 3% ＝ 新臺幣 30,000,000 元。\n【記憶點】統一發票給獎經費固定為全年營業稅收入總額的百分之三。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-tax-law-034","跨境電商銷售電子勞務予境內自然人，有關課徵營業稅之相關規定何者是錯誤的？",34,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-tax-law-036","依現行稅法規定，下列應納遺產稅額，何者得申請分期繳納？",36,{"webId":35,"stem":36,"number":37,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-tax-law-037","被繼承人為受死亡之宣告者，應自何日起算遺產稅的申報期間？",37,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-tax-law-038","依加值型及非加值型營業稅法，下列何者不適用「視為銷售」之規定？",38,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-035",114,"A 銀行今年之利息收入為 5,000 萬元，銷售金融債券之銷售額為 3,000 萬元，保管箱出租之銷售額為 1,000 萬元，假設無進項稅額，其應納營業稅為若干元？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-035",113,"A 公司為加值型營業人，今年 9-10 月之內銷銷售額 2,000 萬元，外銷銷售額為 1,000 萬元（經海關出口）；國內進貨 1,000 萬元，稅額 50 萬元（取得統一發票扣抵聯）；另購入固定資產 500 萬元，稅額 25 萬元（取得統一發票扣抵聯），以及支付國外專利權利金 500 萬元，專供經營應稅貨物或勞務之用。請計算 A 公司今年 9-10 月申報之營業稅額若干？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-035",112,"中華民國境內無固定營業場所之外國營利事業之營業稅稽徵規定，下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-035",110,"甲公司總機構在日本，其 110 年在我國境內提供技術服務收入 2 億元，經財政部核定按營業收入百分比計算所得，而甲公司以前年度核定虧損 1,000 萬元，則依所得稅法規定，該公司 110 年度營利事業所得稅額為多少元？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-035",109,"營利事業費用認列以已實現為原則，依營利事業所得稅查核準則第 63 條，下列何者未實現之費用及損失，稽徵機關得予認定？",false,1786689128153]