[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-tax-law-009":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-009","book-106-1-tax-law-009",106,1,9,"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？",{"A":17,"B":18,"C":19,"D":20},"甲公司","乙公司","丙公司","乙公司之股東","C",null,"本題考點：營利事業因合併而消滅時，其稅捐上之權利義務由何人承受。\n【正解理由】依《稅捐稽徵法》第 15 條，營利事業因合併而消滅時，其在合併前之應納稅捐，應由合併後存續或另立之營利事業負繳納之義務。甲、乙兩公司合併而另立丙公司，乙公司之法人格於合併生效時消滅，其稅捐上之地位由另立之丙公司承受，合併前應退之稅捐自應由丙公司受領，故選 C。\n【逐項排除】\n(A) 錯誤。本題為另立新公司之合併，甲公司同因合併而消滅，並非《稅捐稽徵法》第 15 條所稱合併後存續或另立之營利事業。\n(B) 錯誤。乙公司已因合併而消滅，法人格不復存在，無從作為受領退稅之主體。\n(C) 正確。丙公司為《稅捐稽徵法》第 15 條所稱另立之營利事業，承受消滅公司之稅捐地位；又依同法第 29 條，納稅義務人應退之稅捐，稽徵機關應先抵繳其積欠，抵繳與受領之對象同為丙公司。\n(D) 錯誤。《稅捐稽徵法》第 15 條所定承受主體為合併後存續或另立之營利事業，非消滅公司之股東，股東與稽徵機關間無此受領地位。\n【記憶點】合併消滅公司的稅捐權利義務，一律跟著「存續或另立」的那家公司走。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-tax-law-010","依現行所得稅法規定，綜合所得稅列舉扣除額中，下列何者扣除額是核實認列，沒有上限之規定？ ①全民健保保險費 ②人身保險保費 ③醫藥及生育費用 ④對政府之捐贈 ⑤災害損失 ⑥購屋借款利息支出",10,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-tax-law-011","依現行所得稅法規定，下列何項非屬中華民國來源所得？",11,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-tax-law-012","依外國法律設立，實際管理處所在中華民國境內之營利事業，應視為總機構在中華民國境內之營利事業，下列何項為實際管理處所之認定依據？",12,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-009",114,"陳君於 110 年 2 月 10 日以總價 1,200 萬元購入一戶房屋及其坐落基地，於 114 年 10 月 2 日以總價 1,500 萬元簽約出售，陳君提示下列文件：購入時陳君負擔之仲介費 12 萬元、出售時陳君負擔之仲介費 30 萬元，購入之契稅 6 萬元、出售之契稅為 7 萬元，持有期間之房屋稅及地價稅為 10 萬元。陳君之房地交易所得為若干元？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-009",113,"若納稅義務人為非中華民國境內居住之個人，或在中華民國境內無固定營業場所之營利事業，下列各種所得之扣繳率何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-009",112,"依稅捐稽徵法第 49 條之 1 有關檢舉逃漏稅捐核發獎金規定，下列那些檢舉人不得領取獎金？①依公司指示逃漏稅捐之員工 ②稅務人員 ③因執行職務發現而為舉發之公務員 ④經分析網路公開資訊而為舉發之民眾",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-009",111,"下列何者符合所得稅房屋租金支出列舉扣除規定？①每一申報戶每年最多可扣除 12 萬元 ②納稅義務人在中華民國境外租屋自住可扣除 ③申報有購屋借款利息者，不得扣除 ④申報受扶養的叔父，租屋自住租金可扣除",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-009",110,"營利事業預先提列備抵呆帳者，其呆帳損失之認列，下列敘述何者正確？",false,1786689130365]