[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-112-1-tax-law-001":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":24,"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":13,"stem":14,"options":15,"answer":20,"answerNote":21,"lawYear":12,"explanation":22,"freq":13,"indexable":23},"book-112-1-稅務相關法規概要-001","book-112-1-tax-law-001",112,1,"納稅義務人 112 年就稅捐案件申請復查，經復查決定後仍有應納稅款未繳納者，下列何種情形，納稅義務人雖已依法提起訴願，惟稅捐稽徵機關仍應依稅捐稽徵法第 39 條第 2 項規定移送強制執行？",{"A":16,"B":17,"C":18,"D":19},"納稅義務人無財產可供擔保","納稅義務人繳納之稅款已達復查決定應納稅額之 1\u002F3","經稅捐稽徵機關核准，納稅義務人已就復查決定應納稅額之 1\u002F3，提供相當擔保","納稅義務人繳納稅款確有困難者，稅捐稽徵機關已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","A",null,"本題考點：復查決定後已提起訴願，何種情形仍應移送強制執行。\n【正解理由】依《稅捐稽徵法》第 39 條第一項，應納稅捐逾繳納期間屆滿三十日仍未繳納者移送強制執行，已依第 35 條申請復查者暫緩移送；同條第二項明定暫緩執行之案件「除有下列情形之一者外，稅捐稽徵機關應移送強制執行」，三款依序為：對復查決定之應納稅額繳納三分之一並依法提起訴願、繳納三分之一確有困難經核准提供相當擔保、前二款均有困難而經稽徵機關依第 24 條第一項第一款就相當於復查決定應納稅額之財產通知不得為移轉或設定他項權利。無財產可供擔保者，三款無一該當，故選 A。\n【逐項排除】\n(A) 無財產可供擔保：未繳三分之一、無擔保，亦無財產可辦禁止處分，三款皆不該當。\n(B) 已繳達復查決定應納稅額三分之一：該當第一款，配合依法提起訴願即暫緩移送。\n(C) 經核准就三分之一提供相當擔保：該當第二款，屬暫緩移送之情形。\n(D) 已就相當於復查決定應納稅額之財產通知不得移轉或設定他項權利：該當第三款，亦暫緩移送。\n【演算步驟】設復查決定應納稅額為 T 元，第一款門檻 = T × 1／3 元。本題已繳新臺幣 0 元 ＜ T × 1／3 元，擔保新臺幣 0 元 ＜ T × 1／3 元，禁止處分之財產新臺幣 0 元 ＜ T 元，三款門檻均未達，應移送強制執行。\n【記憶點】暫緩執行要拿出東西：繳三分之一、擔保三分之一，或財產受禁止處分。",true,[25,30,34,38,42,46],{"webId":26,"stem":27,"number":28,"year":29,"session":13},"book-111-1-tax-law-050","被繼承人死亡後始經法院判決確定為其所有之財產，遺產稅納稅義務人應自判決確定之日起，多久時間內補申報遺產稅？",50,111,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-112-1-tax-law-002","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？",2,{"webId":35,"stem":36,"number":37,"year":29,"session":13},"book-111-1-tax-law-049","依現行稅法，下列關於贈與稅之計算，何者有誤？",49,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-tax-law-003","財政部或經其指定之稅捐稽徵機關依稅捐稽徵法第 34 條第 1 項規定，公告重大欠稅案件或重大逃漏稅捐案件之欠稅人或逃漏稅捐人姓名或名稱與內容，下列何種案件，不包括在內？",3,{"webId":43,"stem":44,"number":45,"year":29,"session":13},"book-111-1-tax-law-048","下列何項贈與額屬於不計入贈與總額之項目？①老師支付學生之醫藥費 ②夫妻相互贈與之財產 ③無償供公眾通行之道路土地 ④子女婚嫁時祖父母贈與不超過 100 萬元之財物 ⑤農業用地",48,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-tax-law-004","納稅義務人以詐術或其他不正當方法逃漏稅捐，應依稅捐稽徵法規定處以刑罰者，下列敘述何者錯誤？",4,[51,55,59,62,66],{"webId":52,"year":53,"stem":54,"number":13},"book-114-1-tax-law-001",114,"經核准分期繳納之稅款，個人在新臺幣至少多少元以上，稅捐稽徵機關得要求納稅義務人提供相當擔保？",{"webId":56,"year":57,"stem":58,"number":13},"book-113-1-tax-law-001",113,"除因不可抗力或非歸責於納稅義務人之事由，得依法申請延期或分期繳納稅捐者外，對於逾法定期限未繳納稅捐者應加徵滯納金之規定為何？",{"webId":60,"year":29,"stem":61,"number":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":63,"year":64,"stem":65,"number":13},"book-110-1-tax-law-001",110,"下列何者屬於綜合所得稅申報之特別扣除額項目？",{"webId":67,"year":68,"stem":69,"number":13},"book-109-1-tax-law-001",109,"下列那些項目應計入綜合所得總額合併計稅？①領取醫療保險給付 20 萬元 ②抽中百貨公司舉辦之活動獎金 50 萬元 ③母親贈與現金 250 萬元 ④年終獎金 15 萬元 ⑤公司給付每月伙食費 2,400 元，全年合計 28,800 元",false,1786689127315]