[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-105-1-tax-law-004":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":49,"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-004","book-105-1-tax-law-004",105,1,4,"下列有關稅捐稽徵法之敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"財政部依本法或稅法所發布之解釋函令，對於據以申請之案件發生效力。但有利於納稅義務人者，對於尚未核課確定之案件適用之","財政部發布解釋函令，變更已發布解釋函令之法令見解，如不利於納稅義務人者，自發布日起或財政部指定之將來一定期日起，發生效力","財政部發布之稅務違章案件裁罰金額或倍數參考表變更時，有利於納稅義務人者，對於尚未核課確定之案件適用之","財政部發布解釋函令，變更已發布解釋函令之法令見解，如不利於納稅義務人者，於發布日或財政部指定之將來一定期日前，應核課而未核課之稅捐及未確定案件才能適用該變更後之解釋函令","D",null,"本題考點：《稅捐稽徵法》第 1-1 條解釋函令的適用範圍，以及見解不利變更時的時點界線。\n【正解理由】依《稅捐稽徵法》第 1-1 條第二項後段，財政部發布解釋函令變更已發布解釋函令之法令見解，如不利於納稅義務人者，自發布日起或財政部指定之將來一定期日起發生效力；於發布日或財政部指定之將來一定期日前，應核課而未核課之稅捐及未確定案件，「不適用」該變更後之解釋函令。選項 D 把這個效果寫成「才能適用」，方向與條文完全相反，是本題唯一錯誤的敘述，故選 D。\n【逐項排除】\n(A) 與《稅捐稽徵法》第 1-1 條第一項相符：解釋函令對於據以申請之案件發生效力，但有利於納稅義務人者，對於尚未核課確定之案件適用之，敘述正確。\n(B) 與《稅捐稽徵法》第 1-1 條第二項前段相符：不利之變更自發布日起或財政部指定之將來一定期日起發生效力，敘述正確。\n(C) 與《稅捐稽徵法》第 1-1 條第四項相符：稅務違章案件裁罰金額或倍數參考表變更時，有利於納稅義務人者，對於尚未核課確定之案件適用之，敘述正確。\n(D) 條文對發布日前應核課而未核課之稅捐及未確定案件所定的效果是不適用變更後之解釋函令，本項寫成才能適用，與《稅捐稽徵法》第 1-1 條第二項牴觸。\n【記憶點】函令從新從優：有利者回頭適用未確定案件，不利者只能向將來生效。",true,[26,30,34,38,42,45],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-tax-law-002","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？",2,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-tax-law-006","個人出售於民國 105 年 1 月 1 日以後取得之房地產，有關綜合所得稅的課徵，下列何者錯誤？",6,{"webId":43,"stem":44,"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":46,"stem":47,"number":48,"year":12,"session":13},"book-105-1-tax-law-007","依相關稅法規定，於綜合所得稅計算課徵時，下列那項金額的變動不適用物價指數連動法？",7,[50,54,58,62,66],{"webId":51,"year":52,"stem":53,"number":14},"book-114-1-tax-law-004",114,"某營利事業因故被補徵稅款，繳納期限至民國 114 年 7 月 14 日（非假日）截止，該營利事業不服欲申請復查，依稅捐稽徵法之規定，最遲應於何日前提出？",{"webId":55,"year":56,"stem":57,"number":14},"book-113-1-tax-law-004",113,"稅捐稽徵法有關罰則之規定，下列敘述何者錯誤？",{"webId":59,"year":60,"stem":61,"number":14},"book-112-1-tax-law-004",112,"納稅義務人以詐術或其他不正當方法逃漏稅捐，應依稅捐稽徵法規定處以刑罰者，下列敘述何者錯誤？",{"webId":63,"year":64,"stem":65,"number":14},"book-111-1-tax-law-004",111,"甲公司和乙公司合併後另設立丙公司，甲公司合併前有應納地價稅，乙公司合併前有應退營利事業所得稅，合併前兩公司之應納和應退稅捐如何處理？",{"webId":67,"year":68,"stem":69,"number":14},"book-110-1-tax-law-004",110,"營利事業為員工投保團體健康保險，其由營利事業負擔之保險費，每人每月最多在新臺幣多少元以內，免視為員工之薪資所得？",false,1786689131021]