[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-tax-law-043":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-113-1-稅務相關法規概要-043","book-113-1-tax-law-043",113,1,43,"營業人除依法免用統一發票者外，主管稽徵機關應核定其使用統一發票，由營業人向主管稽徵機關申請核發統一發票購票證，加蓋統一發票專用章，以憑購用統一發票。但營業人有下列何種情形時，主管稽徵機關應停止其購買統一發票？",{"A":17,"B":18,"C":19,"D":20},"涉嫌開立不實統一發票","無進貨事實虛報進項稅額","滯欠營業稅未繳清","開立不實統一發票","D",null,"本題考點：《統一發票使用辦法》就「應停止其購買統一發票」與「得管制其購買統一發票」兩組事由的區辨。\n【正解理由】依《統一發票使用辦法》第 5-1 條第一項第一款，營業人有「開立不實統一發票」情形者，主管稽徵機關應停止其購買統一發票；同辦法第 5-1 條第二項另列八款事由，法律效果僅為得管制其購買。題目問的是應停止購買之情形，故選 D。\n【逐項排除】\n(A) 涉嫌開立不實統一發票：列於《統一發票使用辦法》第 5-1 條第二項第一款，尚在涉嫌階段，效果是得管制購買，未達應停止購買。\n(B) 無進貨事實虛報進項稅額：屬《統一發票使用辦法》第 5-1 條第二項第二款，同為得管制購買之事由。\n(C) 滯欠營業稅未繳清：屬《統一發票使用辦法》第 5-1 條第二項第六款，效果仍是得管制購買。\n(D) 開立不實統一發票：落入《統一發票使用辦法》第 5-1 條第一項第一款，主管稽徵機關應停止其購買統一發票，為本題答案。\n【記憶點】涉嫌只到「管制」，查實開立不實才「停止」購買。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-tax-law-042","營業人逾規定申報限期多久時間尚未申報銷售額，主管稽徵機關得依照查得之資料，核定其銷售額及應納稅額並補徵？",42,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-tax-law-044","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？",44,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-tax-law-041","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？",41,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-tax-law-045","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",45,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-113-1-tax-law-040","根據加值型及非加值型營業稅法，關於營業稅的課稅與減免範圍，下列敘述何者錯誤？",40,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-tax-law-046","下列財產移轉的情形，有關贈與稅徵免之敘述，何者錯誤？",46,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-043",114,"依現行營業稅法，下列何者為應稅貨物或勞務？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-043",112,"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？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-043",111,"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",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-043",110,"下列何種情況溢付之營業稅得申請退還？①因銷售免稅貨物或勞務 ②因購置自用乘人小汽車 ③因進口機器設備 ④因合併註銷登記",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-043",109,"依統一發票使用辦法規定，下列敘述何者正確？①營業人開立不實統一發票，主管稽徵機關應停止其購買統一發票 ②營業人以貨物與他人交換貨物者，應於換出時，開立統一發票 ③營業人滯欠營業稅未繳清，主管稽徵機關應停止其購買統一發票 ④營業人發行商品禮券，禮券上已載明憑券兌付一定數量之貨物者，應於兌換貨物時開立統一發票 ⑤保稅區營業人銷售予課稅區營業人未輸往課稅區而直接出口之貨物，免開立統一發票",false,1786689127233]