[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-tax-law-023":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-023","book-107-1-tax-law-023",107,1,23,"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？",{"A":17,"B":18,"C":19,"D":20},"逾期未繳納之稅捐，即可移送強制執行","納稅義務人已依規定申請復查者，得暫緩移送強制執行","稅捐稽徵機關認為移送強制執行不當者，得申請撤回","納稅義務人對復查決定之應納稅額未繳納半數者應移送強制執行","A",null,"本題考點：《稅捐稽徵法》第 39 條與第 40 條所定稅捐移送強制執行的時點、暫緩事由與撤回機制。\n【正解理由】依《稅捐稽徵法》第 39 條第 1 項，納稅義務人應納稅捐，須「於繳納期間屆滿三十日後仍未繳納」，始由稅捐稽徵機關移送強制執行。選項將要件寫成逾期未繳即可移送，漏掉繳納期間屆滿後尚有三十日的緩衝，與條文不符，屬錯誤敘述，故選 A。\n【逐項排除】\n(A) 敘述錯誤，即本題答案。《稅捐稽徵法》第 39 條第 1 項要求繳納期間屆滿後再逾三十日仍未繳納，方移送強制執行。\n(B) 敘述正確。《稅捐稽徵法》第 39 條第 1 項但書明定，納稅義務人已依同法第 35 條規定申請復查者，暫緩移送強制執行。\n(C) 敘述正確。《稅捐稽徵法》第 40 條規定，稅捐稽徵機關認為移送法院強制執行不當者，得向法院撤回；已在執行中者，應即聲請停止執行。\n(D) 敘述正確。《稅捐稽徵法》第 39 條第 2 項第 1 款規定，暫緩執行之案件，須對復查決定之應納稅額繳納半數並依法提起訴願，才不必移送；未繳半數又無同項第 2 款、第 3 款情形者，稅捐稽徵機關應移送強制執行。\n【記憶點】《稅捐稽徵法》第 39 條的門檻是「繳納期間屆滿再加三十日」，復查暫緩、半數繳納續緩，撤回則見同法第 40 條。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-tax-law-022","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？",22,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-tax-law-026","小宸公司 107 年度之課稅所得為 500 萬元，當年度出售上市股票產生損失 200 萬元，適用促進民間參與公共建設法之免稅所得為 300 萬元，請計算其基本所得稅額為多少？",26,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-023",114,"甲營造公司承包乙公司的建廠工程，工期約 2 年，但各期應收工程價款無法估計，則有關工程損益之計算，應採下列何種方法？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-023",113,"根據營利事業所得稅查核準則之規定，旅費支出，應提示詳載逐日前往地點、訪洽對象及內容等之出差報告單及相關文件，足資證明與營業有關者，憑以認定；其未能提出者，應不予認定。其中有關搭乘各種交通工具之交通費核銷憑證，下列何種情形准以經手人（即出差人）之證明為憑，核實認定？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-023",112,"美國 A 公司在我國境內無固定營業場所及營業代理人，其與我國 B 公司簽訂技術合約，A 公司指派居住於美國之員工甲於 112 年 3 月 1 日出差至我國為 B 公司提供技術服務，甲於出差期間取得 A 公司給付之薪資 200 萬元，B 公司並給付 A 公司技術服務報酬 300 萬元，甲於同年 4 月 30 日返回美國，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-023",111,"營利事業銷售貨物時，依我國現行營利事業查核準則規定，如有隨銷售附贈禮券，該附贈禮券相對應之收入應於何時認列？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-023",110,"有關納稅義務人對核定之稅捐如有不服，其申請復查之期限，下列敘述何者錯誤？（假設以下日期均非例假日）",false,1786689130016]