[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-tax-law-021":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-021","book-110-1-tax-law-021",110,1,21,"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？",{"A":17,"B":18,"C":19,"D":20},"①②③④","①③②④","②③①④","②①③④","C",null,"本題考點：土地遭拍賣時，稅捐、抵押權與普通債權在價金上的受償順序，關鍵在《稅捐稽徵法》第 6 條把稅捐分成強度不同的兩層。\n【正解理由】《稅捐稽徵法》第 6 條第一項規定「稅捐之徵收，優先於普通債權」；同條第二項規定「土地增值稅、地價稅、房屋稅之徵收及法院、行政執行處執行拍賣或變賣貨物應課徵之營業稅，優先於一切債權及抵押權」。②地價稅屬第二項所列稅目，排在抵押權之前；③銀行抵押債務由抵押權擔保，僅次於該項稅捐；①欠繳之綜合所得稅只有第一項的效力，位於抵押權之後而勝過普通債權；④普通債務墊底。順序為②③①④，故選 C。\n【逐項排除】\n(A) 把①所得稅擺在最前，與《稅捐稽徵法》第 6 條第二項所定②地價稅「優先於一切債權及抵押權」的地位不合。\n(B) 除①所得稅居首之誤外，又把②地價稅壓到③抵押債務之後，兩處都與《稅捐稽徵法》第 6 條的層級相反。\n(C) 依序為土地稅捐、抵押債權、一般稅捐、普通債權，與《稅捐稽徵法》第 6 條第二項、第一項的射程吻合。\n(D) ②地價稅居首雖然正確，但把①所得稅排在③抵押債務之前，逾越了《稅捐稽徵法》第 6 條第一項僅「優先於普通債權」的範圍。\n【記憶點】地價稅贏得了抵押權，所得稅只贏得了普通債權。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-tax-law-020","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？",20,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-024","我國遺產稅的課徵採用超額累進的稅率結構，其稅率為下列何者？",24,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-021",114,"乙公司為電子產品外銷廠商，其 113 年度外銷貨品一批，售價 8,000 萬元，預收貨款 3,000 萬元，餘額 5,000 萬元待交貨時再收。該批貨品於 113 年 12 月 28 日報關出口，於 114 年 1 月 10 日運抵目的地交貨，請問該銷貨收入屬那一年度？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-021",113,"根據營利事業所得稅查核準則，有關折舊費用之提列，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-021",112,"下列有關信託課稅規定，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-021",111,"根據營利事業所得稅查核準則，下列費用併入製造成本的敘述何者是錯誤的？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-021",109,"依稅捐稽徵法，納稅義務人有溢繳稅額時，其適用退稅相關規定，下列敘述何者正確？",false,1786689128514]