[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-tax-law-005":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-005","book-106-1-tax-law-005",106,1,5,"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？",{"A":17,"B":18,"C":19,"D":20},"納稅義務人自行計算錯誤溢繳之稅款，得自發現之日起 5 年內提出具體證明，申請退還","納稅義務人因稅捐稽徵機關適用法令錯誤，導致溢繳稅款者，納稅義務人得自發現稽徵機關錯誤原因之日起 2 年內申請退還","稽徵機關因適用法令錯誤，導致納稅義務人溢繳稅款者，稽徵機關應自知錯誤原因之日起 2 年內查明退還，其退還稅款不以 5 年溢繳者為限","納稅義務人自行適用法令錯誤溢繳稅款者，得自知有錯誤原因之日起 2 年內申請退還 5 年內溢繳之稅款","C",null,"本題考點：《稅捐稽徵法》第 28 條退稅規定中，納稅義務人自己錯與稽徵機關錯，期間、起算與退還範圍完全不同。\n【正解理由】依《稅捐稽徵法》第 28 條第二項，納稅義務人因稅捐稽徵機關適用法令錯誤、計算錯誤或其他可歸責於政府機關之錯誤，致溢繳稅款者，稅捐稽徵機關應自知有錯誤原因之日起二年內查明退還，其退還之稅款不以五年內溢繳者為限，故選 C。\n【逐項排除】\n(A) 錯誤。依《稅捐稽徵法》第 28 條第一項，納稅義務人自行計算錯誤溢繳之稅款，係自繳納之日起五年內提出具體證明申請退還，起算點並非發現之日。\n(B) 錯誤。《稅捐稽徵法》第 28 條第二項課予稽徵機關主動查明退還之義務，二年期間自機關知有錯誤原因之日起算，並非納稅義務人之申請期間。\n(C) 正確。機關錯誤致溢繳者，退還期間二年自機關知有錯誤原因之日起算，且退還之稅款不以五年內溢繳者為限，合於《稅捐稽徵法》第 28 條第二項。\n(D) 錯誤。依《稅捐稽徵法》第 28 條第一項，自行適用法令錯誤溢繳者為自繳納之日起五年內申請，並無自知有錯誤原因之日起二年之設計。\n【記憶點】自己錯：繳納日起五年內自己申請；機關錯：機關知悉日起二年內主動退，且不受五年之限。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-tax-law-006","依現行稅捐稽徵法規定，下列何項係屬納稅義務人權利之保護？",6,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-tax-law-007","李四戶籍設於臺北市，民國 106 年 5 月出售位於新北市之土地，李四對於核定之土地增值稅不服，應向何機關申請復查？",7,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-tax-law-008","稅捐稽徵人員對納稅義務人之納稅資料，應保密之對象為下列何者？",8,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-005",114,"營利事業應給與他人憑證而未給與，應自他人取得憑證而未取得，或應保存憑證而未保存者，下列有關之規定何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-005",113,"納稅義務人甲君於 108 年 5 月 21 日申報其 107 年度綜合所得稅，試問該案核課期間屆滿日為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-005",112,"有關稅捐稽徵法申請延期或分期繳納稅捐之規定，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-005",111,"因適用法令、認定事實、計算錯誤而溢繳稅款者，納稅義務人得自繳納之日起 ① 年內申請退還；但因可歸責於政府機關之錯誤， ② 年內申請退還。上述①、②分別為下列何者？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-005",110,"甲公司採用分期付款方式銷貨並以毛利百分比法認列銷貨利益，本年度期初分期付款未實現毛利為 100 萬元，期初應收分期付款餘額為 200 萬元，本年度銷貨總額為 500 萬元，銷貨毛利為 300 萬元，分期付款收款總額為 350 萬元，則該公司本年度認列之分期付款銷貨利益為多少元？",false,1786689130327]