[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-025":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":71},"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-111-1-記帳相關法規概要-025","book-111-1-bookkeeping-law-025",111,1,25,"財政部查獲張三未通過記帳士考試，且非屬依法登錄得繼續執行業務之記帳及報稅代理人，卻擅自幫營業人辦理營業稅申報，其於本次遭查獲前，業經財政部以相同事由裁處罰鍰 3 次，本次（第 4 次）再被查獲，應如何處罰？",{"A":17,"B":18,"C":19,"D":20},"裁處罰鍰新臺幣 3 萬元以上、15 萬元以下","移送刑責","移送強制執行","交付記帳士懲戒委員會懲戒","B",null,"本題考點：未依法取得記帳士資格而擅自執行記帳士業務的處罰階梯，以及受罰三次後再犯的法律效果。\n【正解理由】代營業人辦理營業稅申報屬《記帳士法》第 13 條第一項第二款的稅捐稽徵案件申報事項，未依法取得資格而擅自為之者，依同法第 34 條第一項由主管機關處新臺幣三萬元以上十五萬元以下罰鍰；同條第三項並規定「受第一項處分三次以上，仍繼續從事記帳士業務者，處一年以下有期徒刑、拘役或科或併科新臺幣十五萬元以下罰金」。張三前已因相同事由受罰三次，本次再被查獲已該當刑罰要件，應循刑事途徑處理，故選 B。\n【逐項排除】\n(A) 不足。新臺幣三萬元以上十五萬元以下罰鍰是《記帳士法》第 34 條第一項對前三次違規的行政罰，本次為第四次，已進入同條第三項的刑罰階段。\n(B) 正確，為本題答案，理由如上。\n(C) 不合。《記帳士法》第 34 條第二項的移送強制執行，前提是罰鍰經限期繳納而屆期仍不繳納，題幹並無欠繳情形。\n(D) 不合。懲戒的對象是記帳士，《記帳士法》第 26 條所列應付懲戒事由以具備記帳士身分為前提，張三未通過考試亦非得繼續執業之代理人，不生交付懲戒問題。\n【記憶點】三萬到十五萬元罰鍰是第一階，罰滿三次仍不停手就升格為一年以下有期徒刑的刑責。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-bookkeeping-law-024","關於記帳士登錄，下列敘述何者錯誤？",24,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-bookkeeping-law-026","下列何者非商業會計法第 43 條規定之存貨成本計算方法？",26,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-bookkeeping-law-023","關於記帳士執行業務，下列敘述何者錯誤？",23,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-bookkeeping-law-027","有關商業會計事務登帳之規定，下列敘述何者錯誤？",27,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-bookkeeping-law-022","甲記帳士受乙公司委任辦理營業稅申報並幫助乙公司以不正當方法逃漏稅捐，經檢察官提起公訴，下列敘述何者錯誤？",22,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-028","關於記帳及編製報表基礎，稅法與商業會計法規定不相同時，商業之財務會計，應如何處理？",28,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-025",114,"臺南公司 113 年度之決算報表已於 114 年 6 月 30 日提請股東承認，然而該公司也因為帳載不實於 114 年 7 月 20 日遭員工踢爆，並被某週刊大幅報導，未來也可能遭到國稅局補徵及處罰。試問臺南公司下列那些人員在 114 年 6 月 30 日提請股東承認後，對於 113 年度之會計責任可以解除？①商業負責人 ②經理人 ③主辦會計 ④經辦會計",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-025",113,"記帳士職業倫理道德規範中「記帳士」係指：",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-025",112,"股份有限公司之經營，有顯著困難或重大損害時，符合下列那個條件之股東得向法院提出聲請解散？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-025",110,"依商業會計法規定，企業債權人對於特定資產之權利，財務報表對此類事項係屬於必要並強制應予：",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-025",109,"依商業會計處理準則規定，關於應收票據之處理，下列敘述何者正確？",false,1786689133151]