[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-tax-law-006":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-006","book-106-1-tax-law-006",106,1,6,"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？",{"A":17,"B":18,"C":19,"D":20},"逾期繳納稅捐應加徵之滯納金，以加計 15%為上限","核課期間之限制","稅法所規定之租稅優惠，應明定實施年限，並以達成合理之政策目的為限","稅捐之徵收除法律另有規定外，僅優先於普通債權","C",null,"本題考點：《稅捐稽徵法》第一章之一「納稅義務人權利之保護」所收的規定，與徵收、受償順序等程序條文之區辨。\n【正解理由】依《稅捐稽徵法》第 11 條之 4，稅法或其他法律為特定政策所規定之租稅優惠，應明定實施年限並以達成合理之政策目的為限，不得過度，且租稅優惠之擬訂應經稅式支出評估；該條即編列於納稅義務人權利之保護專章，故選 C。\n【逐項排除】\n(A) 錯誤。滯納金依《稅捐稽徵法》第 20 條，每逾二日按滯納數額加徵百分之一，逾三十日仍未繳納者移送強制執行，該條列於第三章徵收，係徵收程序之規定。\n(B) 錯誤。核課期間規定於《稅捐稽徵法》第 21 條，同列於第三章徵收，性質為核課權行使之時間界限，未編入權利之保護專章。\n(C) 正確。租稅優惠應明定實施年限、以達成合理之政策目的為限並經稅式支出評估，為《稅捐稽徵法》第 11 條之 4 之明文。\n(D) 錯誤。依《稅捐稽徵法》第 6 條第一項，稅捐之徵收優先於普通債權，同條第二項另定土地增值稅、地價稅、房屋稅及法院、行政執行處執行拍賣或變賣貨物應課徵之營業稅優先於一切債權及抵押權，故「僅優先於普通債權」與該條第二項不合，且此為稅捐債權受償順序之規定。\n【記憶點】權利保護專章記《稅捐稽徵法》第 11 條之 3 至第 11 條之 7；滯納金、核課期間、受償順序都落在別章。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-tax-law-009","甲公司與乙公司依法合併而另立丙公司，乙公司於合併前應退之稅捐，合併後應由下列何者受領？",9,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-006",114,"依現行稅捐稽徵法之規定，逾期繳納稅捐應加徵滯納金者，每逾 3 日按滯納數額加徵多少滯納金？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-006",113,"承上題，國稅局在 111 年 1 月發現甲君有漏報所得情形，於 111 年 1 月 31 日送達核定通知書及繳款書予甲君。甲君對本次補徵稅捐不服，在同年 2 月 9 日提起行政救濟，經行政法院於 113 年 6 月 10 日判決確定撤銷國稅局 111 年 1 月 31 日之核課處分，並請國稅局應另為處分。試問國稅局應在何日之前應重新核定補徵稅捐並通知送達甲君，否則就不能再對甲君補徵其 107 年度綜合所得稅？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-006",112,"下列機關、人員向稅捐稽徵機關索取財稅資訊情形，依稅捐稽徵法第 33 條規定，何者不得提供？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-006",111,"下列何者為稅捐稽徵法第 49 條但書所列不在稅捐準用之範圍？①罰鍰 ②滯納金 ③滯報金 ④利息 ⑤怠報金",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-006",110,"依據統一發票使用辦法第 22 條之規定，營業人對當期購買之統一發票賸餘空白未使用部分，應如何處理？",false,1786689130350]