[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-tax-law-022":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-022","book-107-1-tax-law-022",107,1,22,"依現行相關稅法規定，有關納稅義務人權利保護之規定，下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"納稅者為維持自己及受扶養親屬享有符合人性尊嚴之基本生活所需之費用，不得加以課稅。所稱維持基本生活所需之費用，指最近一年全國每人可支配所得平均數百分之六十定之","財政部不得依所發布之行政命令減少納稅義務人法定之納稅義務","稅法基於特定政策所擬定之租稅優惠應經稅式支出評估","稽徵機關應設置適當場所聆聽納稅義務人陳情案件","A",null,"本題考點：納稅義務人權利保護的法定內容，分別落在《稅捐稽徵法》第一章之一與《納稅者權利保護法》，考的是基本生活費用的計算基準。\n【正解理由】維持自己及受扶養親屬基本生活所需費用不得課稅，規定於《納稅者權利保護法》，其基準係按最近一年全國每人可支配所得「中位數」之百分之六十定之，選項寫成「平均數」與法定基準不符，屬錯誤敘述；其餘三項則分別與《稅捐稽徵法》第 11-3 條、第 11-4 條第 2 項及第 11-7 條之文字相符，故選 A。\n【逐項排除】\n(A) 敘述錯誤，即本題答案。基本生活所需費用之計算基準為全國每人可支配所得之中位數百分之六十，而非平均數。\n(B) 敘述正確。《稅捐稽徵法》第 11-3 條明定，財政部依該法或稅法所發布之法規命令及行政規則，不得增加或減免納稅義務人法定之納稅義務。\n(C) 敘述正確。《稅捐稽徵法》第 11-4 條第 1 項要求租稅優惠應明定實施年限並以達成合理之政策目的為限，第 2 項並規定其擬訂應經稅式支出評估。\n(D) 敘述正確。《稅捐稽徵法》第 11-7 條規定，稅捐稽徵機關應設置適當場所，聆聽陳情或解答納稅義務人問題。\n【記憶點】《稅捐稽徵法》第一章之一整章都是納稅義務人權利之保護，基本生活費用那一條則在《納稅者權利保護法》，而且比的是中位數。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-tax-law-023","依稅捐稽徵法規定，有關稅捐之移送強制執行，下列敘述何者錯誤？",23,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-tax-law-024","依所得稅法相關規定，按一般稅額計算營業稅之營利事業自國外進貨，進口時下列何項不得列為其進貨成本？",24,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-tax-law-025","依現行營業稅法規定，關於小規模營業人之營業稅課徵方式，下列敘述何者正確？",25,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-022",114,"營利事業適用盈虧互抵時，應將各該期下列何者所得，先抵減各該期核定虧損後，再以虧損之餘額扣除？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-022",113,"根據營利事業所得稅查核準則有關捐贈認列費用之規定，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-022",112,"我國國民甲 110 年 1 月 1 日以其境內財產成立以其子女乙為受益人之信託契約，乙取得美國國籍且長期居住國外，信託財產運用收入包括：①111 年 6 月 30 日銀行給付存款利息 100 萬元，已扣繳稅款 10 萬元 ②112 年 6 月 30 日出售適用房地合一稅制房屋、土地，獲利 200 萬元，受託人於 113 年將信託利益給付予乙，依所得稅法有關信託所得課稅規定，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-022",111,"根據營利事業所得稅查核準則，下列有關薪資支出之認列何者是正確的？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-022",110,"有關稅捐核課期間之敘述，下列何者錯誤？",false,1786689130005]