[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-tax-law-044":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-044","book-114-1-tax-law-044",114,1,44,"下列有關統一發票之開立時限何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"營業人以貨物或勞務與他人交換貨物或勞務者，應於換入時開立統一發票","發行商品禮券者，應於出售禮券時開立統一發票","發行現金禮券者，應於兌付貨物時開立統一發票","推銷人員攜帶貨物離開營業場所銷售者，於銷售貨物時開立統一發票","A",null,"本題考點：統一發票開立時限中，交換交易、禮券與外務推銷三種情形各自的時點。\n【正解理由】依《統一發票使用辦法》第 12 條：「營業人以貨物或勞務與他人交換貨物或勞務者，應於換出時，開立統一發票。」該條所定時點是「換出時」，也就是自己交付貨物或勞務之時，並非換入時。選項 A 寫成換入時開立，與該條規定不符；本題問的是何者錯誤，故選 A。\n【逐項排除】\n(A) 交換貨物或勞務應於換出時開立，《統一發票使用辦法》第 12 條並無換入時開立之規定，敘述錯誤。\n(B) 商品禮券已載明憑券兌付一定數量之貨物者，依《統一發票使用辦法》第 14 條第一項第一款應於出售禮券時開立，敘述正確。\n(C) 現金禮券僅載明金額憑以兌購貨物者，依《統一發票使用辦法》第 14 條第一項第二款應於兌付貨物時開立，敘述正確。\n(D) 推銷人員攜帶貨物離開營業場所銷售者，依《統一發票使用辦法》第 13 條應於銷售貨物時開立並交付買受人，敘述正確。\n【記憶點】交換看「換出」、商品禮券看「出售」、現金禮券看「兌付」，三個時點不可互換。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-tax-law-043","依現行營業稅法，下列何者為應稅貨物或勞務？",43,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-tax-law-045","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？",45,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-tax-law-042","依現行營業稅法，下列何者適用之營業稅稅率最低？",42,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-tax-law-046","李君於 113 年死亡，遺產總額為 1,500 萬元，遺產淨額為 200 萬元，遺產總額中，有 A 公司上市股票 5,000 股，納稅義務人欲以該股票抵繳遺產稅，死亡日收盤價為每股 300 元，抵繳日收盤價為每股 150 元，請問可抵繳若干遺產稅？",46,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-tax-law-041","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？",41,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-tax-law-047","下列何者非屬遺產及贈與稅法第 16 條「不計入遺產總額」之財產？",47,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-tax-law-044",113,"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？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-044",112,"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？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-044",111,"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",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-044",110,"下列情形何者非視為銷售貨物？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-044",109,"下列何者屬於國稅且採累進稅率之稅目？①綜合所得稅 ②遺產稅及贈與稅 ③土地增值稅 ④非加值型營業稅",false,1786689126746]