[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-tax-law-045":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-045","book-111-1-tax-law-045",111,1,45,"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",{"A":17,"B":18,"C":19,"D":20},"①②","①④","②③④","②③⑤","B",null,"本題考點：主管稽徵機關對統一發票購買的兩種處置，「應停止購買」與「得管制購買」分列不同項次，考的是事由落在哪一項。\n【正解理由】依《統一發票使用辦法》第 5-1 條第一項，營業人有該項各款情形之一者，主管稽徵機關「應」停止其購買統一發票，其中第一款為「開立不實統一發票」，第五款為「受停止營業處分」。題目的①受停止營業處分命中該項第五款，④開立不實統一發票命中該項第一款，兩者都落在「應停止購買」，故選 B。\n【逐項排除】\n(A) ①屬同辦法第 5-1 條第一項第五款無誤，但②無進貨事實虛報進項稅額列在同條第二項第二款，效果是「得管制」而非「應停止」。\n(B) ①受停止營業處分為同辦法第 5-1 條第一項第五款、④開立不實統一發票為同項第一款，兩者皆屬應停止購買統一發票，正確。\n(C) ④確屬同辦法第 5-1 條第一項第一款，但②與③遷移營業地址未辦理變更登記分別列在同條第二項第二款與第四款，只到管制那一層。\n(D) ②③⑤依序為同辦法第 5-1 條第二項第二款、第四款與第六款滯欠營業稅未繳清，三者皆為得管制之情形，非應停止。\n【記憶點】「應停止」看第一項，「得管制」看第二項；虛報進項、欠稅未清、未辦變更登記都只到管制那一層。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-tax-law-044","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",44,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-tax-law-048","下列何項贈與額屬於不計入贈與總額之項目？①老師支付學生之醫藥費 ②夫妻相互贈與之財產 ③無償供公眾通行之道路土地 ④子女婚嫁時祖父母贈與不超過 100 萬元之財物 ⑤農業用地",48,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-045",114,"依現行統一發票使用辦法，下列何者不符合免用或免開統一發票？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-045",113,"下列何者同時符合免徵營業稅與免用或免開統一發票？①計程車業 ②依法設立之免稅商店及離島免稅購物商店 ③醫院、診所、療養院提供之醫療勞務、藥品、病房之住宿及膳食 ④未經加工之生鮮農、林、漁、牧產物、副產物",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-045",112,"依遺產及贈與稅法規定，有關課稅範圍之敘述，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-045",110,"下列何種情形，免課贈與稅？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-045",109,"依現行加值型及非加值型營業稅法規定，下列那些項目的進項稅額得扣抵銷項稅額？①購進貨物捐贈政府 ②購買主、副食品供應員工伙食 ③交際應酬費用 ④進貨取得合法統一發票 ⑤購進貨物用以酬勞員工 ⑥支付銀行利息費用",false,1786689128258]