[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-tax-law-032":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-114-1-稅務相關法規概要-032","book-114-1-tax-law-032",114,1,32,"下列有關營業稅申報繳納之規定，何者正確？",{"A":17,"B":18,"C":19,"D":20},"專營免稅之營業人，得申請以每月為一期，向主管稽徵機關申報銷售額、應納或溢付營業稅額","查定計算營業稅額之典當業，每月填發繳款書通知繳納一次","銀行業應以每 2 月為一期，向主管稽徵機關申報銷售額、應納或溢付營業稅額","查定計算營業稅額之特種飲食業，由主管稽徵機關查定其銷售額及稅額，每 3 個月填發繳款書通知繳納一次","C",null,"本題考點：營業稅的申報期別，以及查定計算稅額之營業人由稽徵機關填發繳款書的頻率。\n【正解理由】依《加值型及非加值型營業稅法》第 35 條第一項，營業人除本法另有規定外，不論有無銷售額，應以每二月為一期，於次期開始十五日內，填具規定格式之申報書向主管稽徵機關申報銷售額、應納或溢付營業稅額。銀行業雖依同法第 21 條就其銷售額按第 11 條規定之稅率計算稅額，申報期別並無另訂特別規定，仍回到第 35 條第一項的每二月一期，故選 C。\n【逐項排除】\n(A) 依《加值型及非加值型營業稅法》第 35 條第二項，得申請以每月為一期者為依第 7 條規定適用零稅率之營業人，且同一年度內不得變更，專營免稅之營業人不在其列。\n(B) 依《加值型及非加值型營業稅法》第 40 條第一項，依第 21 條查定計算營業稅額之典當業，由主管稽徵機關查定其銷售額及稅額，每三個月填發繳款書通知繳納一次。\n(C) 銀行業依《加值型及非加值型營業稅法》第 35 條第一項以每二月為一期申報銷售額、應納或溢付營業稅額，敘述正確。\n(D) 依《加值型及非加值型營業稅法》第 40 條第二項，依第 22 條查定計算營業稅額之特種飲食業，係每月填發繳款書通知繳納一次。\n【記憶點】申報兩個月一期、零稅率才可改按月；典當業三個月一張單，特種飲食業一個月一張單。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-tax-law-031","甲公司每月支付租金 40,000 元向乙租賃公司租用自用乘人小客車 1 輛，租賃期間為 3 年，租期屆滿後無條件移轉給甲公司所有，請問每期申報營業稅時，小客車租賃費用可扣抵之進項稅額為若干元？",31,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-tax-law-033","下列有關進項稅額之規定，何者錯誤？",33,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-tax-law-030","依現行營利事業所得稅查核準則，有關無形資產之攤折，下列何者錯誤？",30,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-tax-law-034","下列有關 114 年 5 月結算申報 113 年度綜合所得稅之說明，下列何者正確？",34,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-tax-law-029","依現行營利事業所得稅查核準則，有關利息費用之規定，下列何者錯誤？",29,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-tax-law-035","A 銀行今年之利息收入為 5,000 萬元，銷售金融債券之銷售額為 3,000 萬元，保管箱出租之銷售額為 1,000 萬元，假設無進項稅額，其應納營業稅為若干元？",35,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-tax-law-032",113,"下列有關銷售貨物或勞務營業稅徵免之敘述，何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-032",112,"依所得基本稅額條例規定，在計算營利事業基本所得額時，下列何者須計入？①依國際金融業務條例規定之免稅所得 ②免稅之土地交易所得 ③依所得稅法規定不計入所得額課稅之股利收入 ④依企業併購法規定之免稅所得 ⑤依所得稅法規定停徵所得稅之證券交易所得",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-032",111,"依現行稅法，小規模營業人的定義為下列何者？①無固定營業場所 ②規模狹小 ③交易零星 ④每月銷售額免用統一發票",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-032",110,"陳先生與陳太太夫妻綜合所得稅係採合併計稅合併申報，陳先生有作詞收入 25 萬元及演講收入 12 萬元，陳太太有作曲收入 10 萬元，依所得稅法相關規定，夫妻二人今年應課稅收入為多少萬元？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-032",109,"依所得稅法規定，營利事業申報下列那些費用、損失，帳簿憑證完整者，稽徵機關可以核實認定？ ①未超限之交際費 ②本業以外之家庭支出 ③支付員工薪資 ④加徵之滯報金 ⑤廠房的折舊費用 ⑥投資損失但出資額未折減",false,1786689126616]