[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-tax-law-002":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-106-1-稅務相關法規概要-002","book-106-1-tax-law-002",106,1,2,"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？",{"A":17,"B":18,"C":19,"D":20},"加計利息","漏稅罰加重","漏稅罰、行為罰部分得減輕或免予處罰","僅行為罰得減輕處罰","C",null,"本題考點：《稅捐稽徵法》第 48 條之 2 減免處罰規定的適用範圍，是否兼及漏稅罰與行為罰。\n【正解理由】依《稅捐稽徵法》第 48 條之 2 第一項，依本法或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，得減輕或免予處罰。條文以「應處罰鍰之行為」概括，未區分漏稅罰或行為罰，二者均在減免射程之內，故選 C。\n【逐項排除】\n(A) 錯誤。加計利息係《稅捐稽徵法》第 48 條之 1 第三項對自動補報並補繳所漏稅款者所設，同法第 48 條之 2 之效果為減免處罰，不含加計利息。\n(B) 錯誤。《稅捐稽徵法》第 48 條之 2 第一項所定效果為「得減輕或免予處罰」，方向與加重漏稅罰恰恰相反。\n(C) 正確。情節輕微或漏稅在一定金額以下者，漏稅罰與行為罰均得減輕或免予處罰，與《稅捐稽徵法》第 48 條之 2 第一項之文義相符。\n(D) 錯誤。《稅捐稽徵法》第 48 條之 2 第一項並未將減免對象限縮於行為罰，漏稅罰同受涵蓋。\n【記憶點】情節輕微或漏稅在一定金額以下，兩種罰都可能減免；其情節、金額與減免標準由財政部擬訂，報請行政院核定後發布。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"session":13},"book-106-1-tax-law-001","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？",{"webId":30,"stem":31,"number":32,"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":34,"stem":35,"number":36,"year":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"year":37,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-tax-law-005","依現行稅捐稽徵法第 28 條之規定，有關退稅之規定，下列敘述何者正確？",5,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-002",114,"根據稅捐稽徵法規定，下列擔保品價值之計算何者錯誤？",{"webId":56,"year":57,"stem":58,"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":60,"year":61,"stem":62,"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":64,"year":65,"stem":66,"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":68,"year":69,"stem":70,"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,1786689130307]