[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-tax-law-002":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-108-1-稅務相關法規概要-002","book-108-1-tax-law-002",108,1,2,"納稅義務人對於核定稅捐之處分如有不服，因天災事變或其他不可抗力之事由，遲誤申請復查期間者，於其原因消滅後多久內得提出具體證明，申請回復原狀？又遲誤申請復查期間已逾多久者，不得申請？",{"A":17,"B":18,"C":19,"D":20},"一個月；六個月","一個月；一年","45 天；六個月","45 天；一年","B",null,"本題考點：《稅捐稽徵法》第 35 條第二項，因不可抗力遲誤申請復查期間後，申請回復原狀的兩個期限。\n【正解理由】《稅捐稽徵法》第 35 條第二項明定「納稅義務人或其代理人，因天災事變或其他不可抗力之事由，遲誤申請復查期間者，於其原因消滅後一個月內，得提出具體證明，申請回復原狀。但遲誤申請復查期間已逾一年者，不得申請」。前段給的補救期間是原因消滅後一個月，但書設的絕對障礙則是遲誤已逾一年，兩個空格分別為一個月與一年；同條第三項並規定，回復原狀之申請應同時補行申請復查期間內應為之行為，故選 B。\n【逐項排除】\n(A) 一個月部分正確，但第二個期限寫成六個月。《稅捐稽徵法》第 35 條第二項但書寫的是遲誤已逾一年者不得申請，六個月並非該項所定期間。\n(B) 一個月對應第 35 條第二項前段，一年對應同項但書，兩個數字都與條文相符，為正解。\n(C) 45 天與六個月都不是第 35 條第二項的用語，該項前段以月為單位而非以日計算。\n(D) 一年雖與同項但書相符，但前段是原因消滅後一個月內提出具體證明，不是 45 天。\n【記憶點】天災遲誤復查：原因消滅後一個月內補救，遲誤逾一年就關門。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"session":13},"book-108-1-tax-law-001","稅捐稽徵法第 21 條所稱應由稅捐稽徵機關依稅籍底冊或查得資料核定課徵之稅捐，下列那幾種稅包括在其中？①地價稅 ②土地增值稅 ③房屋稅 ④使用牌照稅 ⑤印花稅 ⑥查定課徵之娛樂稅",{"webId":30,"stem":31,"number":32,"year":12,"session":13},"book-108-1-tax-law-003","依稅捐稽徵法，稅捐稽徵機關認定課徵租稅之構成要件事實時，應以下列何者為依據？①形式外觀之法律行為 ②實質經濟事實關係 ③形式外觀之法律關係 ④實質經濟利益之歸屬與享有",3,{"webId":34,"stem":35,"number":36,"year":37,"session":13},"book-107-1-tax-law-050","黃小姐 106 年度出租房地產，租期自 106 年 1 月 1 日至 107 年 12 月 31 日，出租時一次收取兩年期租金 80 萬元，押金 20 萬元。假設未留存相關費用單據，郵政儲金一年期定期儲金固定利率為 1%。請問黃小姐 106 年度申報之租賃所得為多少元？",50,107,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-tax-law-004","稅捐稽徵法所稱相當擔保，下列何者錯誤？",4,{"webId":43,"stem":44,"number":45,"year":37,"session":13},"book-107-1-tax-law-049","依所得稅法相關規定，關於個人居住者之認定，下列敘述何者正確？",49,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-005","依所得稅法施行細則規定，公司之應付股利，於股東會決議分配盈餘之日起，幾個月內尚未給付者，視同給付？",5,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-002",114,"根據稅捐稽徵法規定，下列擔保品價值之計算何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-002",113,"若因適用法令、認定事實、計算或其他原因之錯誤，且非歸責於政府機關，所致之溢繳稅款，納稅義務人得自繳納之日起幾年內提出具體證明，申請退還？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-002",112,"某國稅局查得我國居住之個人甲及乙分別欠繳稅款 80 萬元、200 萬元，我國公司 A、B 分別欠繳稅款 220 萬元、300 萬元，均屬確定案件，因納稅義務人均未提供擔保且國稅局已採取稅捐保全措施，依稅捐稽徵法第 24 條規定，何者得由財政部函請內政部移民署限制其出境？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-002",111,"有關稅捐稽徵法新增之核課期間不完成事由，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-002",110,"個人購買短期票券，其到期兌償金超過首次發售價格部分，應如何計徵綜合所得稅？",false,1786689129329]