[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-tax-law-005":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-111-1-稅務相關法規概要-005","book-111-1-tax-law-005",111,1,5,"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？",{"A":17,"B":18,"C":19,"D":20},"5、無期限","5、10","10、15","15、15","C",null,"本題考點：《稅捐稽徵法》第 28 條溢繳稅款退還的兩種期間，一般錯誤與可歸責於政府機關之錯誤各適用不同年限。\n【正解理由】依《稅捐稽徵法》第 28 條第一項，「因適用法令、認定事實、計算或其他原因之錯誤，致溢繳稅款者，納稅義務人得自繳納之日起十年內提出具體證明，申請退還；屆期未申請者，不得再行申請。但因可歸責於政府機關之錯誤，致溢繳稅款者，其退稅請求權自繳納之日起十五年間不行使而消滅」。①為十年、②為十五年，故選 C。\n【逐項排除】\n(A) ①的五年與②的無期限，均與同法第 28 條第一項所定十年、十五年不合。\n(B) ①的五年不合條文本文的十年，②的十年則是條文用在一般錯誤的期間，兩格都對不上。\n(C) ①十年對應同法第 28 條第一項本文的申請退還期間，②十五年對應同項但書退稅請求權的消滅期間，為正確組合。\n(D) ①十五年把但書的期間誤植到本文，同法第 28 條第一項本文明定的是自繳納之日起十年內提出具體證明申請退還。\n【記憶點】自己算錯是十年、機關造成的是十五年，兩個期間都從繳納之日起算。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-tax-law-006","下列何者為稅捐稽徵法第 49 條但書所列不在稅捐準用之範圍？①罰鍰 ②滯納金 ③滯報金 ④利息 ⑤怠報金",6,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-tax-law-007","有關稅捐稽徵法針對逃漏稅捐之刑事處罰，下列敘述何者錯誤？",7,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-tax-law-002","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？",2,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-tax-law-008","試問下列何者為房地合一課徵所得稅之課稅範圍？①持有過半數之股權且其價值 50%以上為境內之房地 ②農地 ③預售屋及其坐落基地 ④設定地上權方式之房屋使用權 ⑤農舍",8,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-005",114,"營利事業應給與他人憑證而未給與，應自他人取得憑證而未取得，或應保存憑證而未保存者，下列有關之規定何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-005",113,"納稅義務人甲君於 108 年 5 月 21 日申報其 107 年度綜合所得稅，試問該案核課期間屆滿日為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-005",112,"有關稅捐稽徵法申請延期或分期繳納稅捐之規定，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-005",110,"甲公司採用分期付款方式銷貨並以毛利百分比法認列銷貨利益，本年度期初分期付款未實現毛利為 100 萬元，期初應收分期付款餘額為 200 萬元，本年度銷貨總額為 500 萬元，銷貨毛利為 300 萬元，分期付款收款總額為 350 萬元，則該公司本年度認列之分期付款銷貨利益為多少元？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-005",109,"依稅法相關規定，居住者 109 年度取得下列各類所得計入綜合所得總額之金額，何者錯誤？",false,1786689127868]