[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-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-113-1-稅務相關法規概要-045","book-113-1-tax-law-045",113,1,45,"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",{"A":17,"B":18,"C":19,"D":20},"①③","②③","僅③","③④","C",null,"本題考點：免徵營業稅的項目清單與免用或免開統一發票的項目清單，兩份名單的交集。\n【正解理由】依《加值型及非加值型營業稅法》第 8 條第一項第三款，醫院、診所、療養院提供之醫療勞務、藥品、病房之住宿及膳食免徵營業稅；《統一發票使用辦法》第 4 條第六款又把同一項目列入得免用或免開統一發票之列。四個項目中同時落在兩份名單者僅③，故選 C。\n【逐項排除】\n(A) ①③：①計程車業僅見於《統一發票使用辦法》第 4 條第三款之免用免開範圍，《加值型及非加值型營業稅法》第 8 條第一項各款並未將其列為免徵營業稅，故①不符「同時」之要求。\n(B) ②③：②依法設立之免稅商店及離島免稅購物商店見於《統一發票使用辦法》第 4 條第四款，惟《加值型及非加值型營業稅法》第 7 條第三款對免稅商店銷售與過境或出境旅客之貨物所定者為零稅率，非同法第 8 條之免徵營業稅。\n(C) 僅③：③同時見於《加值型及非加值型營業稅法》第 8 條第一項第三款與《統一發票使用辦法》第 4 條第六款，為唯一兩者兼具之項目。\n(D) ③④：④未經加工之生鮮農、林、漁、牧產物、副產物雖依《加值型及非加值型營業稅法》第 8 條第一項第十九款免徵營業稅，《統一發票使用辦法》第 4 條各款並未列入免用或免開範圍。\n【記憶點】免稅一份名單、免開一份名單，題目問「同時」就要逐項對兩邊的款次。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-tax-law-043","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？",43,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-tax-law-047","有關遺產稅繳納之相關規定，下列敘述何者正確？",47,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-tax-law-048","甲君於 113 年 8 月死亡，其為經常居住於中華民國境內的國民。依據遺產及贈與稅法的規定，下列何者不計入甲君的遺產總額？①甲君自己發明的專利權，價值 300 萬元 ②甲君在國外的銀行存款 500 萬元 ③甲君於 106 年 10 月所繼承且已納遺產稅的財產 1,000 萬元 ④甲君 112 年 12 月贈與配偶現金 100 萬元 ⑤甲君 112 年 12 月贈與姪女現金 100 萬元",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-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":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-045",111,"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",{"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,1786689127255]