[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-tax-law-041":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-112-1-稅務相關法規概要-041","book-112-1-tax-law-041",112,1,41,"依加值型及非加值型營業稅法規定，下列進項稅額何者不得扣抵銷項稅額？①勞軍用之電視機 ②公司送貨用之小貨車 ③交際應酬用之貨物 ④員工年終摸彩之貨物 ⑤公司召開股東會贈送紀念品支出 ⑥辦公處室水電費用",{"A":17,"B":18,"C":19,"D":20},"①②⑥","②③④","③④⑤","③④⑥","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——交際應酬、酬勞員工與非供本業使用之判斷，及勞軍之但書。\n【正解理由】依《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包括：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。③交際應酬用之貨物屬第三款；④員工年終摸彩之貨物屬第四款酬勞員工個人之貨物；⑤股東會贈送紀念品係贈與股東個人，非供本業及附屬業務使用，屬第二款，且非但書所列情形——三者均不得扣抵，故選 C。\n【逐項排除】\n(A) ①勞軍用之電視機正因《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」而得扣抵；⑥辦公處室水電費供本業使用亦得扣抵，本組合不成立。\n(B) ②送貨用之小貨車係供本業使用之運輸工具，並非《加值型及非加值型營業稅法》第 19 條第一項第五款之自用乘人小汽車，得扣抵，本組合錯誤。\n(C) ③④⑤分別落入交際應酬、酬勞員工個人、非供本業及附屬業務使用三款，均不得扣抵，正確。\n(D) ⑥辦公處室水電費為本業營運之必要支出，得扣抵，含⑥之組合即錯。\n【記憶點】交際、犒賞員工、股東紀念品不能抵；勞軍靠但書，貨車與水電本業用，都能抵。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-112-1-tax-law-040","依加值型及非加值型營業稅法相關規定，有關銷售額之敘述，下列何者正確？①互易貨物應以換入或換出時價從高認定 ②銷售額應包括銷售時收取之營業稅 ③銷售額應包括應稅貨物之貨物稅 ④受託代購貨物者，其銷售額應以時價為準",40,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-112-1-tax-law-042","採查定課徵之某小規模營業人，查定每季營業額 42 萬元，當季進貨取得統一發票金額 25 萬元，進項稅額 12,500 元，並依規定申報其進項稅額。則其當季經查定之應納營業稅額為多少？",42,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-112-1-tax-law-039","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？",39,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-tax-law-043","依加值型及非加值型營業稅法規定，營業人漏開統一發票經查獲者，一年內經查獲幾次，應停止其營業？為停止營業處分時，其期限最長不得超過幾個月？",43,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-112-1-tax-law-038","依加值型及非加值型營業稅法規定，保險業經營專屬本業、非專屬本業及再保費等收入之營業稅稅率，分別為何？",38,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-tax-law-044","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？",44,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-041",114,"依現行營業稅法，酒家及有陪侍服務之茶室、咖啡廳、酒吧等之營業稅稅率為？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-041",113,"適用零稅率的營業人，得申請以每月為一期，於次月 15 日前，填具規定格式之申報書，檢附退抵稅款及其他有關文件，向主管稽徵機關申報銷售額、應納或溢付營業稅額，但經核准後多久之內不得申請變更？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-041",111,"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？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-041",110,"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",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-041",109,"採直接扣抵法之兼營營業人進口水果 100 萬元，在國內銷售水果 80 萬元，依加值型及非加值型營業稅法有關營業稅之計算及徵收，下列何者正確？",false,1786689127719]