[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-002":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"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-110-1-記帳相關法規概要-002","book-110-1-bookkeeping-law-002",110,1,2,"今年 25 歲的甲於大學畢業後，並未取得記帳士資格，也未依其他法律取得執行報稅業務資格，即擅自執行委任報稅及稅務諮詢等業務，請問依記帳士法第 34 條規定，應給予何種處罰？",{"A":17,"B":18,"C":19,"D":20},"初犯者處新臺幣二萬元以上十萬元以下罰鍰","初犯者處新臺幣三萬元以上十五萬元以下罰鍰","初犯者處新臺幣二萬元以上十萬元以下罰金","初犯者處新臺幣三萬元以上十五萬元以下罰金","B",null,"本題考點：未取得記帳士資格而擅自執行記帳士業務時，主管機關所為處罰的種類與額度。\n【正解理由】依《記帳士法》第 34 條第一項，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。甲承辦的委任報稅屬《記帳士法》第 13 條第一項第二款的稅捐稽徵案件申報，稅務諮詢屬同項第三款，且未依其他法律取得執行報稅業務資格，初次違犯即依前開規定裁處行政罰鍰，故選 B。\n【逐項排除】\n(A) 處罰種類為罰鍰固然正確，但額度寫成新臺幣二萬元至十萬元，與《記帳士法》第 34 條第一項的三萬元至十五萬元不符。\n(B) 處罰種類與金額區間都與《記帳士法》第 34 條第一項的文字一致。\n(C) 額度既非條文所定，罰金又屬刑罰，與主管機關裁處的行政罰鍰不同。\n(D) 金額區間雖與條文相同，但《記帳士法》第 34 條第三項的罰金以「受第一項處分三次以上，仍繼續從事記帳士業務」為前提，初犯情形不適用。\n【記憶點】初犯是罰鍰三萬到十五萬，累犯三次以上才進到刑罰。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"session":13},"book-110-1-bookkeeping-law-001","依記帳士法第 27 條規定的記帳士懲戒處分，其中有關停止執行業務處分的期限為何？又受停止執行業務處分累計滿多少年，應予除名？",{"webId":30,"stem":31,"number":32,"year":12,"session":13},"book-110-1-bookkeeping-law-003","依記帳士法規定，下列何者非為記帳士得執行之業務？",3,{"webId":34,"stem":35,"number":36,"year":37,"session":13},"book-109-1-bookkeeping-law-050","依商業會計處理準則規定，關於流動負債之處理，下列敘述何者正確？",50,109,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-bookkeeping-law-004","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？",4,{"webId":43,"stem":44,"number":45,"year":37,"session":13},"book-109-1-bookkeeping-law-049","依商業登記法規定，下列何者屬於應依法申請登記之商業？",49,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-005","吳記帳士於臺中市設立記帳士事務所，登錄執行業務區域為臺中市、彰化縣、苗栗縣、南投縣，有關於吳記帳士加入記帳士公會事宜，下列敘述何者正確？",5,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-002",114,"某乙公司為外國企業，要在高雄市設立分公司，分公司的資本額為新臺幣 1 億元。請問該外國企業的分公司在臺灣登記之受理機關及會計事務之主管機關為何？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-002",113,"對於記帳士、記帳及報稅代理人及其設立或登錄執業之事務所，有關「洗錢防制與打擊資恐風險內部控制」措施之敘述，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-002",112,"不得充任記帳士之情形，下列何者不在範圍之內？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-002",111,"在高雄市登錄執業之記帳士陳小姐欲將其記帳士事務所遷移至臺北市，有關辦理變更登錄之敘述，下列何者正確？",{"webId":68,"year":37,"stem":69,"number":14},"book-109-1-bookkeeping-law-002","依記帳士法規定，下列何者為記帳士與委任人訂立之委任書與記帳士執行業務設置簿冊皆應載明之事項？①委任人之地址 ②委任權限 ③委任案件內容 ④酬金數額 ⑤委任日期",false,1786689133408]