[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-112-1-tax-law-003":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-112-1-稅務相關法規概要-003","book-112-1-tax-law-003",112,1,3,"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？",{"A":17,"B":18,"C":19,"D":20},"經稅捐稽徵機關核定之案件，納稅義務人未依法申請復查者","經復查決定案件，納稅義務人未依法提起訴願者","經訴願決定案件，納稅義務人已依法提起行政訴訟者","經最高行政法院裁判確定，納稅義務人已依法提起再審者","C",null,"本題考點：《稅捐稽徵法》第 34 條第三項對「確定」的四款定義，公告重大欠稅或重大逃漏稅捐案件以案件已確定為前提。\n【正解理由】依《稅捐稽徵法》第 34 條第一項，財政部或經其指定之稅捐稽徵機關，對重大欠稅案件或重大逃漏稅捐案件經確定後，得公告其欠稅人或逃漏稅捐人姓名或名稱與內容，不受同法第 33 條第一項限制；而《稅捐稽徵法》第 34 條第三項把所稱確定限縮為四款：經稅捐稽徵機關核定而未依法申請復查、經復查決定而未依法提起訴願、經訴願決定而未依法提起行政訴訟、經行政訴訟終局裁判確定。選項 C 的納稅義務人在訴願決定後已依法提起行政訴訟，案件仍繫屬行政救濟中，不合第三款所定未提起行政訴訟之要件，故選 C。\n【逐項排除】\n(A) 合於《稅捐稽徵法》第 34 條第三項第一款，經核定而未依法申請復查，已屬確定。\n(B) 合於《稅捐稽徵法》第 34 條第三項第二款，經復查決定而未依法提起訴願，已屬確定。\n(C) 已依法提起行政訴訟，四款均不該當，不在得公告之列。\n(D) 合於《稅捐稽徵法》第 34 條第三項第四款，行政訴訟終局裁判確定即為確定，該款未把提起再審列為除外情形。\n【記憶點】確定就是該救濟而未救濟，或已走到終局裁判。",true,[26,30,34,37,41,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":13,"year":12,"session":13},"book-112-1-tax-law-001","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？",{"webId":38,"stem":39,"number":40,"year":12,"session":13},"book-112-1-tax-law-005","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？",5,{"webId":42,"stem":43,"number":44,"year":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-tax-law-006","下列機關、人員向稅捐稽徵機關索取財稅資訊情形，依稅捐稽徵法第 33 條規定，何者不得提供？",6,[51,55,59,62,66],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-003",114,"丙營業人未依規定申請稅籍登記即開始營業，被處 2 萬元罰鍰；若在該期間之營業額按所漏稅額處五倍以下罰鍰為 80 萬元。請問丙營業人應繳多少罰鍰？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-003",113,"為降低納稅義務人因強制執行發生不能恢復損害之可能，並兼顧納稅義務人權益，若納稅義務人對復查決定之應納稅額繳納部分比例之稅額，並依法提起訴願者，得暫緩移送強制執行。該繳納比例依現行稅捐稽徵法之規定為何？",{"webId":60,"year":45,"stem":61,"number":14},"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？",{"webId":63,"year":64,"stem":65,"number":14},"book-110-1-tax-law-003",110,"下列何者為營利事業所得稅申報書營業收入調節欄項下，開立統一發票金額之加項？",{"webId":67,"year":68,"stem":69,"number":14},"book-109-1-tax-law-003",109,"王先生單身，撫養 70 歲的母親。108 年度家庭所得如下：王先生每月底領取薪資 8 萬元，其依勞工退休金條例就每月薪資 6%自願提繳退休金；另外，當年度取得員工分紅配股 5,000 股，股票帳簿劃撥日的時價為每股 40 元。母親每月領取月退金 3 萬元，並領有身心障礙手冊。全年健保費 6 萬元，其餘家庭支出沒有保留憑證。請問王先生申報 109 年度綜合所得淨額為何？",false,1786689127335]