[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-tax-law-008":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-008","book-112-1-tax-law-008",112,1,8,"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？",{"A":17,"B":18,"C":19,"D":20},"①②③④","①③②④","①③④②","②①③④","C",null,"本題考點：應退稅款先抵繳積欠的原則，以及本機關同稅目、本機關他稅目、稅款與罰鍰、他機關積欠之間的抵繳先後。\n【正解理由】依《稅捐稽徵法》第 29 條，納稅義務人應退之稅捐，稅捐稽徵機關應先抵繳其積欠，並於扣抵後即通知該納稅義務人；至於抵繳的先後，則由《稅捐稽徵法施行細則》定其順序，依序為本機關同一稅目之欠稅、本機關同一稅目之罰鍰、本機關其他稅目之欠稅、本機關其他稅目之罰鍰，最後才輪到他機關之積欠。本題應退稅款出自 A 稅捐稽徵機關核定之營利事業所得稅：①是 A 機關同一稅目的罰鍰，③是 A 機關其他稅目也就是營業稅的欠稅，④是 A 機關其他稅目的罰鍰，②則屬 B 機關的積欠，順序為①③④②，故選 C。\n【逐項排除】\n(A) 把 B 機關的②排在 A 機關的③④之前，與本機關積欠先抵、他機關積欠後抵的順序不合。\n(B) ②仍排在 A 機關的④之前，他機關積欠未列於最末。\n(C) 先本機關同稅目罰鍰，次本機關其他稅目欠稅，再本機關其他稅目罰鍰，末抵他機關積欠，與抵繳順序相符。\n(D) 以他機關的②起頭，最先受抵者應為本機關的積欠。\n【記憶點】先自家後別家，自家內先同稅目後他稅目，同一層裡稅款走在罰鍰前面。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-112-1-tax-law-009","依稅捐稽徵法第 49 條之 1 有關檢舉逃漏稅捐核發獎金規定，下列那些檢舉人不得領取獎金？①依公司指示逃漏稅捐之員工 ②稅務人員 ③因執行職務發現而為舉發之公務員 ④經分析網路公開資訊而為舉發之民眾",9,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-tax-law-010","A 公司於 108 年 7 月 1 日開業，會計年度為曆年制，108 至 110 年度營利事業所得稅結算申報之核定純益率分別為 5%、11%及 8%，108 至 110 年度查帳核定當地同業之平均純益率分別為 8%、10%及 10%，該公司 111 年 6 月因遭受水災致 111 年全部憑證均已滅失，稽徵機關依營利事業所得稅查核準則第 11 條第 2 項規定核定 A 公司該期間之所得額，適用之純益率為何？",10,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-tax-law-011","依營利事業所得稅查核準則規定，應歸屬於營業成本之費用或損失，如誤列報於營業費用，並經稽徵機關審定轉正者，應將調整部分分攤在下列那一個會計項目？",11,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-008",114,"稅捐稽徵機關依法就納稅義務人應退之稅捐抵繳其積欠者，下列何者優先抵繳？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-008",113,"依據稅捐稽徵法，有關納稅義務的規定，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-008",111,"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",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-008",110,"依據所得稅法第 110 條之規定，納稅人未辦理結算申報，而經稽徵機關調查有應課稅之所得額者，除補徵稅款外，應照補徵稅額處幾倍以下之罰鍰？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-008",109,"納稅義務人申報綜合所得稅時，計算下列何種所得不得減除必要之成本或費用？",false,1786689127390]