[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-tax-law-018":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-107-1-稅務相關法規概要-018","book-107-1-tax-law-018",107,1,18,"依稅捐稽徵法規定，納稅義務人於 107 年 6 月 3 日申報其 106 年度之綜合所得稅，核課期間至何時屆滿？",{"A":17,"B":18,"C":19,"D":20},"112 年 6 月 2 日","112 年 5 月 31 日","114 年 5 月 31 日","114 年 6 月 2 日","C",null,"本題考點：綜合所得稅逾期申報時的核課期間年限與起算日，須合用《稅捐稽徵法》第 21 條與同法第 22 條。\n【正解理由】綜合所得稅之結算申報期間，依《所得稅法》第 71 條第一項為每年五月一日起至五月三十一日止，一百零七年六月三日申報一百零六年度綜合所得稅已逾該期間。《稅捐稽徵法》第 21 條第一項第三款規定，未於規定期間內申報者，核課期間為七年；同法第 22 條第二款規定，未在規定期間內申報繳納者，自規定申報期間屆滿之翌日起算。起算日為一百零七年六月一日，七年期間至一百十四年五月三十一日屆滿，故選 C。\n【逐項排除】\n(A) 錯誤。一百十二年六月二日係採五年年限並自實際申報日一百零七年六月三日起算，年限與起算日均不合《稅捐稽徵法》第 21 條第一項第三款及同法第 22 條第二款。\n(B) 錯誤。一百十二年五月三十一日之起算日正確，惟年限誤用《稅捐稽徵法》第 21 條第一項第一款已依限申報者之五年。\n(C) 正確。七年核課期間自一百零七年六月一日起算，至一百十四年五月三十一日屆滿。\n(D) 錯誤。七年年限正確，惟起算日誤自實際申報日一百零七年六月三日起算，非《稅捐稽徵法》第 22 條第二款所定規定申報期間屆滿之翌日。\n【記憶點】逾期申報是七年，起算日看申報期限的隔天，不看實際送件那一天。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-tax-law-017","依稅捐稽徵法規定，稅捐稽徵機關對於納稅義務人逃漏下列何項稅捐，認為涉有犯罪嫌疑之案件，得聲請當地司法機關簽發搜索票實施搜索？ ①營利事業所得稅 ②營業稅 ③貨物稅 ④證券交易稅",17,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-tax-law-019","依遺產及贈與稅法（以下稱遺贈稅法）規定，張君死亡前 2 年內處分之下列財產，何者免依規定併入其死亡時遺產總額課稅？",19,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-tax-law-016","依現行所得稅法規定，下列何項綜合所得稅之扣除額，需為納稅義務人本人、配偶或其受扶養直系親屬相關支出才可適用？ ①人身保險費 ②捐贈 ③租金支出 ④財產交易損失",16,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-tax-law-020","依現行遺贈稅法規定，下列何項行為需課徵贈與稅？",20,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-tax-law-015","依現行所得稅法規定，下列何項個人所得應併入綜合所得總額課徵綜合所得稅？",15,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-tax-law-021","依營業稅法規定，下列何項貨物或勞務之銷售免徵營業稅？",21,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-018",114,"現行所得稅法中有關噸位稅之規定，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-018",113,"依據所得稅法，有關扣繳義務人給付各類所得所扣取稅款的處理，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-018",112,"A 公司給付員工薪資所得，扣繳義務人已依規定扣繳稅款，惟未依規定期限按實填報扣繳憑單，依所得稅法及稅捐稽徵法規定，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-018",111,"根據所得基本稅額條例，下列何者所得應計入個人 112 年度之基本所得額？①大陸地區來源所得 200 萬元 ②受控外國公司（Controlled Foreign Company）所得 300 萬元 ③死亡人壽保險給付 2,000 萬元 ④未上市櫃非新創事業公司股票交易所得 100 萬元 ⑤非現金捐贈 50 萬元",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-018",110,"營業人專營免稅營業項目者，下列敘述何者正確？①免辦理營業登記 ②免開立統一發票 ③免辦理營業稅申報 ④進項稅額不得申請退還",false,1786689129976]