[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-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-112-1-稅務相關法規概要-005","book-112-1-tax-law-005",112,1,5,"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？",{"A":17,"B":18,"C":19,"D":20},"納稅義務人因客觀事實發生財務困難，不能於法定期間內繳清稅捐者，得向稅捐稽徵機關申請延期 5 年繳納稅捐","納稅義務人因遭受天災，依稅捐稽徵法第 26 條申請延期繳納稅捐，經稅捐稽徵機關核准者，應自原訂繳納期間屆滿之翌日起，至繳納之日止，加計利息一併繳納","納稅義務人對核准分期繳納之任一期應繳稅捐，未如期繳納者，應就未繳清之餘額稅款一次全部繳清","納稅義務人經稅捐稽徵機關查獲應補徵鉅額稅捐並裁處罰鍰者，不得申請分期繳納稅捐","C",null,"本題考點：《稅捐稽徵法》緩繳一節中，第 26 條、第 26 條之 1 與第 27 條各自的要件、期間與違約效果。\n【正解理由】依《稅捐稽徵法》第 27 條，納稅義務人對核准延期或分期繳納之任何一期應繳稅捐未如期繳納者，稅捐稽徵機關應於該期繳納期間屆滿之翌日起三日內，就未繳清之餘額稅款發單通知納稅義務人，限十日內一次全部繳清；逾期仍未繳納者，移送強制執行。選項 C 所述就未繳清之餘額稅款一次全部繳清，與該條的效果相符，故選 C。\n【逐項排除】\n(A) 依《稅捐稽徵法》第 26 條之 1 第一項第一款，依法應繳納所得稅因客觀事實發生財務困難者，得申請的是分期繳納；同條第二項並明定核准分期之期間不得逾三年，本項的延期 5 年於態樣與期間均不合。\n(B) 《稅捐稽徵法》第 26 條就天災、事變、不可抗力之事由或經濟弱勢者，只規定延期或分期之期間不得逾三年，並無加計利息之規定；按日加計利息見於同法第 26 條之 1 第二項的分期繳納。\n(C) 與《稅捐稽徵法》第 27 條所定發單通知、限十日內就餘額稅款一次全部繳清相符。\n(D) 依《稅捐稽徵法》第 26 條之 1 第一項第二款，經稅捐稽徵機關查獲應補徵鉅額稅捐，正是得申請分期繳納的法定事由。\n【記憶點】《稅捐稽徵法》第 26 條管天災與經濟弱勢，同法第 26 條之 1 管財務困難與鉅額補稅，同法第 27 條一期未繳即餘額全到期。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-tax-law-007","下列有關法院執行拍賣或交債權人承受之土地、房屋及貨物之稅捐稽徵規定，何者錯誤？",7,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-tax-law-008","甲公司經 A 稅捐稽徵機關核定 111 年度營利事業所得稅結算申報有應退稅款，惟該公司已積欠稅款如下：①A 稅捐稽徵機關核定 110 年度營利事業所得稅之罰鍰 ②B 稅捐稽徵機關核定 109 年度營利事業所得稅之應補繳稅款 ③A 稅捐稽徵機關核定 110 年營業稅應補繳稅款 ④A 稅捐稽徵機關核定 109 年營業稅之罰鍰。依稅捐稽徵法及其施行細則有關納稅義務人退稅之抵欠順序規定，下列何者正確？",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-111-1-tax-law-005",111,"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？",{"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,1786689127357]