[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-003":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-003","book-110-1-bookkeeping-law-003",110,1,3,"依記帳士法規定，下列何者非為記帳士得執行之業務？",{"A":17,"B":18,"C":19,"D":20},"受委任辦理各項稅捐稽徵案件之申報","受理稅務諮詢事項","受理稅務查核簽證事項","受委任申請稅務復查事項","C",null,"本題考點：記帳士得執行的業務範圍，以及條文明文排除於業務之外的事項。\n【正解理由】依《記帳士法》第 13 條第一項，記帳士得在登錄區域內執行五款業務：受委任辦理營業、變更、註銷、停業、復業及其他登記事項；受委任辦理各項稅捐稽徵案件之申報及申請事項；受理稅務諮詢事項；受委任辦理商業會計事務；其他經主管機關核可辦理與記帳及報稅事務有關之事項。同條第二項並明定「前項業務不包括受委任辦理各項稅捐之查核簽證申報及訴願、行政訴訟事項」。稅務查核簽證正是被明文排除者，故選 C。\n【逐項排除】\n(A) 受委任辦理各項稅捐稽徵案件之申報，逐字見於《記帳士法》第 13 條第一項第二款，屬得執行業務。\n(B) 受理稅務諮詢事項，逐字見於《記帳士法》第 13 條第一項第三款，屬得執行業務。\n(C) 稅捐之查核簽證申報經《記帳士法》第 13 條第二項排除於記帳士業務之外，為本題所問的不得執行者。\n(D) 復查係向稅捐稽徵機關提出之申請，屬《記帳士法》第 13 條第一項第二款的稅捐稽徵案件「申請事項」；同條第二項排除的救濟程序限於訴願與行政訴訟，未及於復查。\n【記憶點】能記帳、報稅、諮詢與辦登記，不能做查核簽證，也不能承辦訴願與行政訴訟。",true,[26,30,34,37,41,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-bookkeeping-law-002","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？",2,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"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":38,"stem":39,"number":40,"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,{"webId":42,"stem":43,"number":44,"year":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-006","公營事業會計事務之處理，應否適用商業會計法之敘述，下列何者正確？",6,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-003",114,"有關商業主辦會計人員之任免、委任記帳士處理商業會計事務之程序，應否依商業會計法第 5 條規定程序處理，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-003",113,"下列何者非記帳士公會章程之必要記載事項？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-003",112,"有關記帳士在其他直轄市、縣市執行業務時，下列規定何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-003",111,"下列對記帳士法立法目的之敘述，何者正確？①建立記帳士制度 ②協助納稅義務人記帳 ③協助納稅義務人履行納稅義務 ④協助公司建立現代化自動稅務管理系統 ⑤協助營利事業建立稅務簽證申報制度 ⑥協助稽徵機關簡化稅政",{"webId":68,"year":45,"stem":69,"number":14},"book-109-1-bookkeeping-law-003","甲商號受疫情影響生意大幅衰退，欲終止營業。下列有關應辦理事項及時限之敘述，何者正確？",false,1786689133419]