[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-tax-law-001":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":24,"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":13,"stem":14,"options":15,"answer":20,"answerNote":21,"lawYear":12,"explanation":22,"freq":13,"indexable":23},"book-106-1-稅務相關法規概要-001","book-106-1-tax-law-001",106,1,"財政部所發布之新解釋函令，對於尚未核課確定案件之效力適用情形為何？",{"A":16,"B":17,"C":18,"D":19},"立即完全適用","不可適用","不利於納稅義務人之解釋函令可追溯適用","有利於納稅義務人之解釋函令可追溯適用","D",null,"本題考點：財政部發布之解釋函令對尚未核課確定案件能否往前適用，分界在於該函令是否有利於納稅義務人。\n【正解理由】依《稅捐稽徵法》第 1 條之 1 第一項，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。追溯適用之要件即為「有利於納稅義務人」，故選 D。\n【逐項排除】\n(A) 錯誤。《稅捐稽徵法》第 1 條之 1 第一項本文僅使函令對據以申請之案件發生效力，並非一律立即完全適用於所有案件。\n(B) 錯誤。同法第 1 條之 1 第一項但書已明定有利於納稅義務人者，對尚未核課確定之案件適用之，並非一概不可適用。\n(C) 錯誤。依《稅捐稽徵法》第 1 條之 1 第二項，變更見解而不利於納稅義務人之函令，自發布日或財政部指定之將來一定期日起發生效力，該日前應核課而未核課之稅捐及未確定案件不適用之。\n(D) 正確。有利於納稅義務人之解釋函令，對於尚未核課確定之案件適用之，即本題所稱之追溯適用。\n【記憶點】有利往前、不利向後：有利函令回頭適用於未確定案件，不利函令只能向將來生效。",true,[25,30,34,38,42,46],{"webId":26,"stem":27,"number":28,"year":29,"session":13},"book-105-1-tax-law-050","依遺產及贈與稅法規定，下列有關遺產稅及贈與稅應納稅額之規定何者錯誤？",50,105,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-tax-law-002","依現行稅捐稽徵法第 48 條之 2 的規定，違反稅法規定應處罰鍰之行為，其情節輕微，或漏稅在一定金額以下者，下列敘述何者正確？",2,{"webId":35,"stem":36,"number":37,"year":29,"session":13},"book-105-1-tax-law-049","依遺產及贈與稅法規定，下列有關遺產稅免稅額與扣除額之敘述何者錯誤？",49,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-tax-law-003","依現行稅捐稽徵法之規定，關於稅捐核課期間之起算，下列敘述何者正確？",3,{"webId":43,"stem":44,"number":45,"year":29,"session":13},"book-105-1-tax-law-048","吉米為美國公民，因深愛臺灣在臺居住滿 10 年，但未歸化取得中華民國國籍。若吉米想要將財產贈與給其子女與朋友，試問下列敘述何者正確？",48,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-tax-law-004","依現行稅捐稽徵法之規定，有關租稅保全之規定，下列敘述何者正確？",4,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":13},"book-114-1-tax-law-001",114,"經核准分期繳納之稅款，個人在新臺幣至少多少元以上，稅捐稽徵機關得要求納稅義務人提供相當擔保？",{"webId":56,"year":57,"stem":58,"number":13},"book-113-1-tax-law-001",113,"除因不可抗力或非歸責於納稅義務人之事由，得依法申請延期或分期繳納稅捐者外，對於逾法定期限未繳納稅捐者應加徵滯納金之規定為何？",{"webId":60,"year":61,"stem":62,"number":13},"book-112-1-tax-law-001",112,"納稅義務人 112 年就稅捐案件申請復查，經復查決定後仍有應納稅款未繳納者，下列何種情形，納稅義務人雖已依法提起訴願，惟稅捐稽徵機關仍應依稅捐稽徵法第 39 條第 2 項規定移送強制執行？",{"webId":64,"year":65,"stem":66,"number":13},"book-111-1-tax-law-001",111,"依稅捐稽徵法規定，納稅義務人逾期繳納稅捐加徵滯納金者，每逾 ① 日按滯納數額加徵 1%，總加徵率最高為 ② %。上述①、②分別為：",{"webId":68,"year":69,"stem":70,"number":13},"book-110-1-tax-law-001",110,"下列何者屬於綜合所得稅申報之特別扣除額項目？",false,1786689130302]