[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-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-114-1-稅務相關法規概要-045","book-114-1-tax-law-045",114,1,45,"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？",{"A":17,"B":18,"C":19,"D":20},"計程車業及其他交通運輸事業客票收入部分","職業學校不對外營業之實習商店","電視臺之廣告播映","娛樂業之門票收入","C",null,"本題考點：免用或免開統一發票的列舉範圍，以及排除電視臺廣告播映的但書。\n【正解理由】依《統一發票使用辦法》第 4 條第十七款，依法登記之報社、雜誌社、通訊社、電視臺及廣播電臺銷售其本事業之報紙、出版品、通訊稿、廣告、節目播映、節目播出者得免用或免開統一發票，「但報社銷售之廣告及電視臺之廣告播映，不包括在內」。電視臺之廣告播映既為但書所排除，即不符合免用或免開統一發票之規定，故選 C。\n【逐項排除】\n(A) 計程車業及其他交通運輸事業客票收入部分，列於《統一發票使用辦法》第 4 條第三款，符合免用或免開。\n(B) 職業學校不對外營業之實習商店，列於《統一發票使用辦法》第 4 條第九款，符合免用或免開。\n(C) 電視臺之廣告播映為《統一發票使用辦法》第 4 條第十七款但書所排除，不符合免用或免開，為本題所選。\n(D) 娛樂業之門票收入，列於《統一發票使用辦法》第 4 條第二十七款，符合免用或免開。\n【記憶點】媒體本業免開，但「報社銷售之廣告」與「電視臺之廣告播映」兩項被但書挖掉。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-tax-law-044","下列有關統一發票之開立時限何者錯誤？",44,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-tax-law-048","依現行遺產及贈與稅法，經常居住中華民國境外之中華民國國民，死亡時在中華民國境內遺有財產者，應如何課徵遺產稅？",48,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-tax-law-045",113,"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",{"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,1786689126752]