[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-108-1-bookkeeping-law-004":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":49,"hasEssay":70},"記帳相關法規概要","bookkeeping-law","記帳相關法規 · Bookkeeping Law","記帳法規","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-108-1-記帳相關法規概要-004","book-108-1-bookkeeping-law-004",108,1,4,"李四未依法取得記帳士或記帳及報稅代理業務人資格，卻擅自代他人處理商業會計事務及營利事業所得稅結算申報，處罰之依據下列何者敘述正確？",{"A":17,"B":18,"C":19,"D":20},"皆依記帳士法第 34 條","皆依商業會計法第 74 條","商業會計事務：商業會計法第 74 條，營利事業所得稅結算申報：記帳士法第 34 條","商業會計事務：記帳士法第 34 條，營利事業所得稅結算申報：商業會計法第 74 條","C",null,"本題考點：無資格者代他人處理商業會計事務與代辦營利事業所得稅結算申報，分別落在《商業會計法》與《記帳士法》何條罰則。\n【正解理由】《商業會計法》第 74 條規定「未依法取得代他人處理會計事務之資格而擅自代他人處理商業會計事務者，處新臺幣十萬元以下罰金；經查獲後三年內再犯者，處一年以下有期徒刑、拘役或科或併科新臺幣十五萬元以下罰金」。《記帳士法》第 34 條第一項則規定「未依法取得記帳士資格，擅自執行第十三條第一項第一款至第三款及第五款規定之記帳士業務者，除依第三十五條第一項或其他法令規定得執行報稅業務者外，由主管機關處新臺幣三萬元以上十五萬元以下罰鍰」；營利事業所得稅結算申報屬同法第 13 條第一項第二款之稅捐稽徵案件申報事項，在該條援引之款次內，故選 C。\n【逐項排除】\n(A) 《記帳士法》第 34 條所援引者為同法第 13 條第一項第一款至第三款及第五款，未含第四款商業會計事務，無法一併涵蓋。\n(B) 《商業會計法》第 74 條僅規範代他人處理商業會計事務，未及於稅捐申報之代辦。\n(C) 商業會計事務對應《商業會計法》第 74 條，營利事業所得稅結算申報對應《記帳士法》第 34 條，兩段皆與條文相符。\n(D) 兩部法的適用對象顛倒，與前述兩條之構成要件相反。\n【記憶點】記帳歸《商業會計法》第 74 條，報稅歸《記帳士法》第 34 條，同法第 13 條第一項第四款即兩法分界。",true,[26,30,34,38,42,45],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-bookkeeping-law-003","李記帳士受記帳士法所定除名處分，下列何者敘述錯誤？",3,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-bookkeeping-law-005","依記帳士法規定，記帳士欲在登記開業區域以外之其他縣市執行業務時，應如何辦理？",5,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-bookkeeping-law-002","有關記帳士業務事件的主管機關下列何者正確？",2,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-bookkeeping-law-006","記帳士不得在登錄區域內受委任執行下列那種業務？",6,{"webId":43,"stem":44,"number":13,"year":12,"session":13},"book-108-1-bookkeeping-law-001","王記帳士僅登錄彰化縣為其執行業務區域，下列何者是其可受委任之稅務行政救濟案件？",{"webId":46,"stem":47,"number":48,"year":12,"session":13},"book-108-1-bookkeeping-law-007","依記帳士法規定，記帳士受到申誡處分多少次以上，應另受停止執行業務處分；受停止執行業務處分累計滿幾年者，應予除名？",7,[50,54,58,62,66],{"webId":51,"year":52,"stem":53,"number":14},"book-114-1-bookkeeping-law-004",114,"根據商業會計法第 12 條之規定，商業得依其實際業務情形、會計事務之性質、內部控制及管理上之需要，訂定何種作業程序？",{"webId":55,"year":56,"stem":57,"number":14},"book-113-1-bookkeeping-law-004",113,"下列對於記帳士參加防制洗錢及打擊資恐在職訓練之敘述，何者正確？",{"webId":59,"year":60,"stem":61,"number":14},"book-112-1-bookkeeping-law-004",112,"記帳士若違反記帳士暨記帳及報稅代理人防制洗錢與打擊資恐辦法規定，其相關之裁處及調查由下列何機關辦理？",{"webId":63,"year":64,"stem":65,"number":14},"book-111-1-bookkeeping-law-004",111,"下列何者不是記帳士職業倫理道德規範中，要求記帳士應遵守之基本原則？①誠正 ②獨立 ③適任 ④保密 ⑤務實 ⑥廉潔",{"webId":67,"year":68,"stem":69,"number":14},"book-110-1-bookkeeping-law-004",110,"張三於 109 年考取記帳士並取得記帳士證書，106 年以前任職財政部臺北國稅局，108 年調任財政部北區國稅局新竹分局，109 年調任財政部中區國稅局臺中分局，110 年轉任彰化縣地方稅務局，在各稅捐機關任職期間皆擔任稅務員，於 110 年 12 月 31 日離職，並於 111 年 1 月 1 日起任記帳士，自其離職之日起 3 年內，不得於何縣、市區域內執行記帳士職務？",false,1786689134419]