[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-tax-law-005":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-005","book-108-1-tax-law-005",108,1,5,"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？",{"A":17,"B":18,"C":19,"D":20},"3 個月","6 個月","8 個月","12 個月","B",null,"本題考點：公司應付股利在股東會決議分配盈餘後屆一定期間仍未給付時，發生視同給付效果的時點。\n【正解理由】依《所得稅法施行細則》關於應付股利之規定，公司之應付股利自股東會決議分配盈餘之日起六個月內尚未給付者，即視同給付，扣繳與憑單義務隨之發生；《營利事業所得稅查核準則》第 108-2 條第二項並就此設有銜接規定，明定營利事業帳載應付股利經視同給付者，無《所得稅法》第 24 條第二項轉列其他收入規定之適用，可見期間屆至的效果是進入扣繳程序，而不是把債務轉成收入，故選 B。\n【逐項排除】\n(A) 3 個月：應付股利之視同給付並非以三個月為期，此一期間在該制度中沒有依據。\n(B) 6 個月：與應付股利自股東會決議分配盈餘之日起算的視同給付期間相符，為正解。\n(C) 8 個月：同樣不是視同給付的期間；帳載應付未付款項另有一條處理路徑，即《營利事業所得稅查核準則》第 108-2 條第一項的逾請求權時效尚未給付者，應於時效消滅年度轉列其他收入，走的是消滅時效而不是固定月數。\n(D) 12 個月：把期間拉長為一年並不符合視同給付之規定；且同準則第 108-2 條第二項已明示應付股利視同給付者不適用轉列其他收入，兩套機制不能互相套用。\n【記憶點】股東會決議分配盈餘後六個月仍未給付，股利就當作已經給付。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-tax-law-006","所得稅法中關於薪資所得之計算，除了薪資所得特別扣除額可減除外，與提供勞務直接相關且由所得人負擔之下列必要費用合計金額超過薪資所得特別扣除額者，亦得檢附相關證明文件核實自薪資收入中減除該必要費用。試問下列何者不包括在內？",6,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-tax-law-007","依稅捐稽徵法，納稅義務人得在從事特定交易行為前，提供相關證明文件，向稅捐稽徵機關申請諮詢，稅捐稽徵機關應於多久內答覆？",7,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-108-1-tax-law-002","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？",2,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-008","臺北市稅捐稽徵處有應退納稅義務人某甲之 107 年土地增值稅，若某甲 107 年在臺北市仍有下列稅款相關積欠，依稅捐稽徵法規定，何者應優先抵繳？",8,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-005",114,"營利事業應給與他人憑證而未給與，應自他人取得憑證而未取得，或應保存憑證而未保存者，下列有關之規定何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-005",113,"納稅義務人甲君於 108 年 5 月 21 日申報其 107 年度綜合所得稅，試問該案核課期間屆滿日為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-005",112,"有關稅捐稽徵法申請延期或分期繳納稅捐之規定，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-005",111,"因適用法令、認定事實、計算錯誤而溢繳稅款者，納稅義務人得自繳納之日起 ① 年內申請退還；但因可歸責於政府機關之錯誤， ② 年內申請退還。上述①、②分別為下列何者？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-005",110,"甲公司採用分期付款方式銷貨並以毛利百分比法認列銷貨利益，本年度期初分期付款未實現毛利為 100 萬元，期初應收分期付款餘額為 200 萬元，本年度銷貨總額為 500 萬元，銷貨毛利為 300 萬元，分期付款收款總額為 350 萬元，則該公司本年度認列之分期付款銷貨利益為多少元？",false,1786689129357]