[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-tax-law-044":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-044","book-111-1-tax-law-044",111,1,44,"以自動販賣機從事下列何者行為應逐筆開立統一發票交付買受人？①銷售遊戲點數卡 ②銷售食品 ③銷售飲料 ④銷售書籍 ⑤收取停車費",{"A":17,"B":18,"C":19,"D":20},"①②③","①③④","①④⑤","②③⑤","D",null,"本題考點：以自動販賣機銷售貨物或勞務時，統一發票是彙總開立還是逐筆開立，分界寫在但書的列舉裡。\n【正解理由】依《統一發票使用辦法》第 18 條第二項，「營業人以自動販賣機銷售貨物或勞務，應於收款時按實際收款金額彙總開立統一發票。但以自動販賣機銷售食品、飲料及收取停車費或自動販賣機已具備自行列印統一發票功能者，應逐筆開立統一發票交付買受人」。但書逐字列出的標的只有食品、飲料與停車費三種，正是②③⑤，故選 D。\n【逐項排除】\n(A) ②③確在但書之列，但①銷售遊戲點數卡不在但書所列標的，仍回到本文的彙總開立，本組不成立。\n(B) ③在但書之列，①銷售遊戲點數卡與④銷售書籍都不在但書所列標的，本組不成立。\n(C) ⑤收取停車費在但書之列，①與④同樣不在但書所列標的，本組不成立。\n(D) ②銷售食品、③銷售飲料、⑤收取停車費，恰為同辦法第 18 條第二項但書逐字列出的三種情形，皆應逐筆開立統一發票交付買受人，正確。\n【記憶點】自動販賣機原則彙總開立，「吃的、喝的、停車費」與機台本身會列印發票者例外逐筆。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-tax-law-043","110 年營利事業基本稅額計徵，下列敘述何者正確？①基本所得額扣除新臺幣 100 萬元 ②法定稅率最高不得超過百分之十五 ③法定稅率最低不得低於百分之十 ④徵收率是百分之十二",43,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-tax-law-045","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",45,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-tax-law-042","受託人因公益信託義賣貨物之收入，除支付必要費用外全部做該公益使用，有關此銷售貨物收入，下列何者正確？",42,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-tax-law-046","111 年發生之繼承或贈與案件適用下列何者金額時，已依規定按物價指數進行調整？①喪葬費扣除額 ②遺產稅之免稅額 ③配偶扣除額 ④被繼承人職業上之工具 ⑤贈與稅之免稅額",46,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-tax-law-041","依現行稅法，營業稅納稅義務人虛報進項稅額，除追繳稅款外，處多少罰鍰？",41,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-tax-law-047","下列何項財產不計入遺產總額？①公共設施保留地 ②農業用地 ③公眾通行道路之土地 ④勞工之保險金額 ⑤出價取得之專利權",47,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-044",114,"下列有關統一發票之開立時限何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-044",113,"根據我國統一發票使用辦法之規定，下列有關營業人開立統一發票之敘述，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-044",112,"忠孝公司本年 8 月向仁愛百貨公司購買商品禮券一批，總計新臺幣 120 萬元，取得百貨公司開立之電子統一發票。該禮券於 9 月中秋節前分發以犒賞員工。請問本筆發票進項稅額能否扣抵該公司之銷項稅額？如可扣抵，應自所申報之那一期銷項稅額扣抵？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-044",110,"下列情形何者非視為銷售貨物？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-044",109,"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",false,1786689128251]