[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-tax-law-029":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-109-1-稅務相關法規概要-029","book-109-1-tax-law-029",109,1,29,"下列何者不是稅捐稽徵法所稱，應由稅捐稽徵機關依稅籍底冊核定課徵之稅捐？",{"A":17,"B":18,"C":19,"D":20},"地價稅","房屋稅","使用牌照稅","營業事業所得稅","D",null,"本題考點：《稅捐稽徵法》把稅捐分成「由納稅義務人申報繳納」與「由稽徵機關依稅籍底冊核定課徵」兩類，以及分類的實益。\n【正解理由】依《稅捐稽徵法》第 21 條第一項第二款，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，核課期間為五年，並依同法第 22 條第四款自該稅捐所屬徵期屆滿之翌日起算；地價稅、房屋稅與使用牌照稅都由稽徵機關依既有稅籍資料造冊開徵。營利事業所得稅則依《所得稅法》第 71 條第一項，由納稅義務人於每年五月一日起至五月三十一日止填具結算申報書申報並自行繳納，不屬依稅籍底冊核定課徵之稅捐，故選 D。\n【逐項排除】\n(A) 屬之。地價稅由稽徵機關按土地稅籍造冊計算稅額並填發繳納通知文書，納稅義務人不必自行申報稅額。\n(B) 屬之。房屋稅同樣由稽徵機關依房屋稅籍資料核定稅額後開單開徵。\n(C) 屬之。使用牌照稅亦按車輛稅籍資料核定課徵，屬同一類型。\n(D) 不屬之。營利事業所得稅是《所得稅法》第 71 條第一項所定的結算申報稅目，其核課期間依《稅捐稽徵法》第 21 條第一項第一款或第三款，視有無按期申報及有無故意以詐欺或其他不正當方法逃漏而定為五年或七年。\n【記憶點】稅單自己寄來的按稅籍底冊，申報書自己填的屬申報繳納。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-tax-law-028","依現行所得稅法及所得基本稅額條例之規定，下列敘述何者正確？",28,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-tax-law-030","依所得基本稅額條例，居住者申報 108 年度海外所得之課稅規定，下列敘述何者正確？",30,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-tax-law-027","依稅捐稽徵法規定，財政部得予外國政府或國際組織進行稅務用途資訊交換及提供其他稅務協助，但諦約他方有下列何種情形，不得與其進行資訊交換？",27,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-tax-law-031","甲公司於 109 年 10 月 16 日購置自用乘人小汽車 3,000,000 元，另加計進項稅額 150,000 元供董事長使用，按平均法依耐用年數 5 年提列折舊，估計殘值 525,000 元。請問 109 年度折舊金額之帳列數與申報數為何？",31,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-109-1-tax-law-026","依稅捐稽徵法規定，下列敘述何者正確？",26,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-tax-law-032","依所得稅法規定，營利事業申報下列那些費用、損失，帳簿憑證完整者，稽徵機關可以核實認定？ ①未超限之交際費 ②本業以外之家庭支出 ③支付員工薪資 ④加徵之滯報金 ⑤廠房的折舊費用 ⑥投資損失但出資額未折減",32,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-029",114,"依現行營利事業所得稅查核準則，有關利息費用之規定，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-029",113,"依據營利事業所得稅查核準則，有關帳簿憑證的查核，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-029",112,"總機構在我國境外之營利事業，在我國境內經營下列何種業務，其成本費用分攤計算困難者，可向財政部申請按其營業收入15%作為其在我國境內之營利事業所得額？①承包營建工程 ②經營國際運輸 ③出租機器設備 ④提供技術服務 ⑤出租影片",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-029",111,"營利事業在稽徵機關規定帳簿文據送交調查時間內，申請延期提示者，延長期限最長不得超過多久？可延長幾次？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-029",110,"依現行所得稅法規定，有關所得類別之敘述，下列何者正確？",false,1786689129103]