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43 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? (A) 2 次;2 個月 (B
問題詳情
43 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?
(A) 2 次;2 個月
(B) 3 次;3 個月
(C) 3 次;6 個月
(D) 4 次;6 個月
參考答案
答案:C
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Cypress Chou
】評論
加值型及非加值型營業稅法
上一篇 :
42 採查定課徵之某小規模營業人,查定每季營業額 42 萬元,當季進貨取得統一發票金額 25 萬元,進項稅額 12,500 元,並依規定申報其進項稅額。則其當季經查定之應納營業稅額為多少?
下一篇 :
44 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
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