[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-105-1-tax-law-002":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":70},"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-105-1-稅務相關法規概要-002","book-105-1-tax-law-002",105,1,2,"依稅捐稽徵法規定，財政部臺北國稅局應退納稅義務人之綜合所得稅，若該納稅義務人有下列之積欠，何者應優先抵繳？",{"A":17,"B":18,"C":19,"D":20},"財政部臺北國稅局綜合所得稅之罰鍰","財政部臺北國稅局贈與稅之欠稅","財政部北區國稅局遺產稅之欠稅","臺北市稅捐稽徵處地價稅之欠稅","A",null,"本題考點：應退稅款必須先抵繳積欠，考《稅捐稽徵法》第 29 條的強制抵繳，以及抵繳的先後順位。\n【正解理由】依《稅捐稽徵法》第 29 條，納稅義務人應退之稅捐，稅捐稽徵機關應先抵繳其積欠，並於扣抵後，應即通知該納稅義務人。可見退稅並非無條件發還現金，而是先用來清理欠款；執行抵繳者是辦理該筆退稅的稽徵機關，抵繳順序以該機關所管、且與該筆退稅同一稅目之積欠最先，其次為同一機關所管的其他稅目，最後才輪到其他稽徵機關所管的稅捐。本題要退的是財政部臺北國稅局的綜合所得稅，四項積欠中同屬該局所管且同屬綜合所得稅者，只有綜合所得稅之罰鍰，故選 A。\n【逐項排除】\n(A) 同一稽徵機關、同一稅目之積欠，抵繳順位最前，該筆退稅款應先用於扣抵這筆罰鍰。\n(B) 贈與稅欠稅雖同由財政部臺北國稅局所管，但與退稅款不同稅目，順位排在同稅目積欠之後。\n(C) 遺產稅欠稅由財政部北區國稅局所管，並非辦理本件退稅的機關所管，順位更後。\n(D) 地價稅由臺北市稅捐稽徵處徵收，既非同一稽徵機關所管，亦非同一稅目，順位最後。\n【記憶點】退稅先抵欠：同機關同稅目排第一，跨稅目次之，跨機關最後。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"session":13},"book-105-1-tax-law-001","依稅捐稽徵法規定，下列那種稅捐優先於一切債權及抵押權受償？",{"webId":30,"stem":31,"number":32,"year":12,"session":13},"book-105-1-tax-law-003","甲公司有 A、B 兩筆房屋，其中 A 房屋有銀行貸款、積欠地價稅；B 房屋欠繳房屋稅與地價稅，且該公司尚積欠以前年度營利事業所得稅未繳。後因經營不善，導致 A 房屋被法院拍賣，若拍定價小於 A 房屋銀行抵押債權，試問下列敘述何者正確？",3,{"webId":34,"stem":35,"number":36,"year":37,"session":13},"book-114-1-tax-law-050","依現行遺產及贈與稅法，贈與稅稅率為下列何者？",50,114,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-tax-law-004","下列有關稅捐稽徵法之敘述何者錯誤？",4,{"webId":43,"stem":44,"number":45,"year":37,"session":13},"book-114-1-tax-law-049","依現行遺產及贈與稅法，下列何者應計入贈與總額計稅？",49,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-005","依稅捐稽徵法規定，下列有關退稅規定之敘述何者正確？",5,[51,54,58,62,66],{"webId":52,"year":37,"stem":53,"number":14},"book-114-1-tax-law-002","根據稅捐稽徵法規定，下列擔保品價值之計算何者錯誤？",{"webId":55,"year":56,"stem":57,"number":14},"book-113-1-tax-law-002",113,"若因適用法令、認定事實、計算或其他原因之錯誤，且非歸責於政府機關，所致之溢繳稅款，納稅義務人得自繳納之日起幾年內提出具體證明，申請退還？",{"webId":59,"year":60,"stem":61,"number":14},"book-112-1-tax-law-002",112,"某國稅局查得我國居住之個人甲及乙分別欠繳稅款 80 萬元、200 萬元，我國公司 A、B 分別欠繳稅款 220 萬元、300 萬元，均屬確定案件，因納稅義務人均未提供擔保且國稅局已採取稅捐保全措施，依稅捐稽徵法第 24 條規定，何者得由財政部函請內政部移民署限制其出境？",{"webId":63,"year":64,"stem":65,"number":14},"book-111-1-tax-law-002",111,"有關稅捐稽徵法新增之核課期間不完成事由，下列敘述何者錯誤？",{"webId":67,"year":68,"stem":69,"number":14},"book-110-1-tax-law-002",110,"個人購買短期票券，其到期兌償金超過首次發售價格部分，應如何計徵綜合所得稅？",false,1786689131004]