[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-111-1-tax-law-002":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":70},"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-111-1-稅務相關法規概要-002","book-111-1-tax-law-002",111,1,2,"有關稅捐稽徵法新增之核課期間不完成事由，下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"核課期間屆滿後申請復查，自核定稅捐處分經訴願或行政訴訟撤銷須另為處分確定之日起算 1 年內","核課期間屆滿前 1 年內經訴願或行政訴訟撤銷須另為處分確定者，自核定稅捐處分經訴願或行政訴訟撤銷須另為處分確定之日起算 1 年內","核課期間屆滿時，行政救濟尚未終結者，自核定稅捐處分經訴願或行政訴訟撤銷須另為處分確定之日起算 1 年內","核課期間屆滿時，因天災、事變或不可抗力之事由致未能作成核定稅捐處分者，自妨礙事由消滅之日起算 1 年內","D",null,"本題考點：《稅捐稽徵法》第 21 條第三項、第四項核課期間時效不完成的情形，以及各自的期間長度。\n【正解理由】依《稅捐稽徵法》第 21 條第三項，核課期間屆滿時，「納稅義務人對核定稅捐處分提起行政救濟尚未終結者，自核定稅捐處分經訴願或行政訴訟撤銷須另為處分確定之日起算一年內」；「因天災、事變或不可抗力之事由致未能作成核定稅捐處分者，自妨礙事由消滅之日起算六個月內」。天災事變型的期間是六個月，與敘述所稱一年不符，故選 D。\n【逐項排除】\n(A) 核定稅捐處分經納稅義務人於核課期間屆滿後申請復查者，同法第 21 條第四項明定準用第三項第一款，期間為一年，敘述與條文相符。\n(B) 核課期間屆滿前一年內經訴願或行政訴訟撤銷須另為處分確定者，亦依同法第 21 條第四項準用第三項第一款，期間同為一年，敘述正確。\n(C) 核課期間屆滿時行政救濟尚未終結，正是同法第 21 條第三項第一款所定的本文情形，起算點與一年期間均與條文一致。\n(D) 因天災、事變或不可抗力之事由致未能作成核定稅捐處分者，同法第 21 條第三項第二款定為自妨礙事由消滅之日起算六個月內，寫成一年即與條文牴觸。\n【記憶點】救濟型算一年、天災型算六個月，兩者都從事由了結的那一天起算。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"session":13},"book-111-1-tax-law-001","依稅捐稽徵法規定，納稅義務人逾期繳納稅捐加徵滯納金者，每逾 ① 日按滯納數額加徵 1%，總加徵率最高為 ② %。上述①、②分別為：",{"webId":30,"stem":31,"number":32,"year":12,"session":13},"book-111-1-tax-law-003","某甲於民國 111 年 5 月 10 日完成 110 年度綜合所得稅申報和繳納，核課期間之起算日為下列何者？",3,{"webId":34,"stem":35,"number":36,"year":37,"session":13},"book-110-1-tax-law-050","依所得稅法相關規定，營利事業認列捐贈之費用，下列敘述何者錯誤？",50,110,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-tax-law-004","甲公司和乙公司合併後另設立丙公司，甲公司合併前有應納地價稅，乙公司合併前有應退營利事業所得稅，合併前兩公司之應納和應退稅捐如何處理？",4,{"webId":43,"stem":44,"number":45,"year":37,"session":13},"book-110-1-tax-law-049","營利事業分期付款銷貨採下列那種方法計算損益者，有關銷貨收入之應收債權，不得提列備抵呆帳？",49,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-tax-law-005","因適用法令、認定事實、計算錯誤而溢繳稅款者，納稅義務人得自繳納之日起 ① 年內申請退還；但因可歸責於政府機關之錯誤， ② 年內申請退還。上述①、②分別為下列何者？",5,[51,55,59,63,66],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-002",114,"根據稅捐稽徵法規定，下列擔保品價值之計算何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-002",113,"若因適用法令、認定事實、計算或其他原因之錯誤，且非歸責於政府機關，所致之溢繳稅款，納稅義務人得自繳納之日起幾年內提出具體證明，申請退還？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-002",112,"某國稅局查得我國居住之個人甲及乙分別欠繳稅款 80 萬元、200 萬元，我國公司 A、B 分別欠繳稅款 220 萬元、300 萬元，均屬確定案件，因納稅義務人均未提供擔保且國稅局已採取稅捐保全措施，依稅捐稽徵法第 24 條規定，何者得由財政部函請內政部移民署限制其出境？",{"webId":64,"year":37,"stem":65,"number":14},"book-110-1-tax-law-002","個人購買短期票券，其到期兌償金超過首次發售價格部分，應如何計徵綜合所得稅？",{"webId":67,"year":68,"stem":69,"number":14},"book-109-1-tax-law-002",109,"依據所得稅法規定，下列所得分類何者正確？",false,1786689127835]