[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-tax-law-020":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-110-1-稅務相關法規概要-020","book-110-1-tax-law-020",110,1,20,"納稅義務人應納稅捐逾 30 日仍未繳納，應由稅捐稽徵機關移送強制執行，其依現行法可以暫緩強制執行者，下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"已依稅捐稽徵法第 35 條規定申請復查者","對於復查決定之應納稅額繳納三分之一，依法提起訴願者","就應納稅額提供相當擔保，經稽徵機關核准者","稽徵機關已就納稅義務人相當於復查決定應納稅額之財產，通知有關機關，不得為移轉或設定他項權利者","B",null,"本題考點：《稅捐稽徵法》第 39 條暫緩移送強制執行的要件，關鍵在復查決定應納稅額的繳納成數。\n【正解理由】依《稅捐稽徵法》第 39 條第二項第一款，得繼續暫緩移送強制執行者，須「納稅義務人對復查決定之應納稅額繳納半數，並依法提起訴願者」。所定成數為半數，繳納三分之一不符該款要件，故選 B。\n【逐項排除】\n(A) 敘述正確：《稅捐稽徵法》第 39 條第一項但書明定，納稅義務人已依第三十五條規定申請復查者，暫緩移送強制執行。\n(B) 敘述錯誤：《稅捐稽徵法》第 39 條第二項第一款所定為繳納半數並提起訴願，三分之一未達，為官方答案。\n(C) 敘述正確：《稅捐稽徵法》第 39 條第二項第二款定有繳納半數確有困難，經稅捐稽徵機關核准提供相當擔保者。\n(D) 敘述正確：《稅捐稽徵法》第 39 條第二項第三款定有繳納半數及提供擔保均確有困難，經稅捐稽徵機關就相當於復查決定應納稅額之財產通知有關機關，不得為移轉或設定他項權利者。\n【演算步驟】設復查決定之應納稅額為新臺幣 300,000 元。\n法定應繳數＝新臺幣 300,000 元×二分之一＝新臺幣 150,000 元。\n選項所稱之數＝新臺幣 300,000 元×三分之一＝新臺幣 100,000 元。\n新臺幣 100,000 元低於新臺幣 150,000 元，未達法定成數。\n【記憶點】暫緩執行看半數加訴願，繳不出半數走擔保，擔保不行走禁止處分。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-tax-law-019","甲公司為兼營營業人，假設其當期加值型營業稅應稅銷售額 30 萬元，免稅銷售額 30 萬元，零稅率銷售額 30 萬元，則進項稅額不得扣抵比例為何？",19,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-tax-law-021","甲君因欠繳綜合所得稅導致其所有之土地遭法院拍賣，假設甲君尚未繳納或償還之項目包括：①欠繳之所得稅 ②該筆土地的地價稅 ③銀行抵押債務 ④普通債務則以上債權之清償順序應為下列何者？",21,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-tax-law-018","營業人專營免稅營業項目者，下列敘述何者正確？①免辦理營業登記 ②免開立統一發票 ③免辦理營業稅申報 ④進項稅額不得申請退還",18,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-tax-law-022","有關稅捐核課期間之敘述，下列何者錯誤？",22,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-tax-law-017","有關小規模營業人之敘述，下列何者錯誤？",17,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-023","有關納稅義務人對核定之稅捐如有不服，其申請復查之期限，下列敘述何者錯誤？（假設以下日期均非例假日）",23,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-020",114,"依現行法規，個人基本稅額及營利事業基本稅額之稅率分別為下列何者？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-020",113,"有關所得基本稅額的申報，下列敘述何者正確？①獨資或合夥組織之營利事業無須繳納基本稅額 ②個人只要有屬於應計入基本所得額項目的所得來源，就必須申報基本稅額 ③當年度綜合所得總額未超過免稅額及標準扣除額之合計數，得免辦結算申報者，亦可免計算、申報及繳納基本稅額 ④個人有屬於應計入基本所得額項目的所得來源，不一定就必須繳納基本稅額。基本稅額應先與一般所得稅額作比較。如果一般所得稅額高於或等於基本稅額，則不必再繳納基本稅額",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-020",112,"下列有關國外影片事業在中華民國境內出租影片之所得課稅規定，何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-020",111,"根據營利事業所得稅查核準則，下列有關利息之認列何者是錯誤的？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-020",109,"甲公司總機構設於我國境內，民國 107 年以 6,500 萬元購入房地產，民國 108 年以 6,800 萬元出售，計算土地增值稅之土地漲價總數額為 180 萬元，應納土地增值稅為 36 萬元，交易仲介費 136 萬元，無其他費用。依所得稅法規定，甲公司該筆交易應如何計入營利事業課稅所得額？",false,1786689128508]