[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-113-1-tax-law-002":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-113-1-稅務相關法規概要-002","book-113-1-tax-law-002",113,1,2,"若因適用法令、認定事實、計算或其他原因之錯誤，且非歸責於政府機關，所致之溢繳稅款，納稅義務人得自繳納之日起幾年內提出具體證明，申請退還？",{"A":17,"B":18,"C":19,"D":20},"20 年","15 年","10 年","無期限","C",null,"本題考點：溢繳稅款申請退還的期間，關鍵在錯誤是否歸責於政府機關。\n【正解理由】依《稅捐稽徵法》第 28 條第一項本文，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；同條項但書則另定，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。題示錯誤既非歸責於政府機關，即回到本文所定的十年，故選 C。\n【逐項排除】\n(A) 二十年不是《稅捐稽徵法》第 28 條第一項所定的任一期間，該項本文為十年、但書為十五年，並無二十年之規定。\n(B) 十五年是同條第一項但書為「可歸責於政府機關之錯誤」所設的請求權時效，題示明白排除政府機關的歸責，不能適用該但書。\n(C) 十年正是同條第一項本文的期間，起算日為繳納之日，並以提出具體證明為要件，與題示情形相符。\n(D) 同條第一項本文已明定「屆期未申請者，不得再行申請」，退還請求設有失權期限，並非無期限。\n【演算步驟】申請退還之末日＝繳納之日＋法定年數。第一步，歸責判定：錯誤非歸責於政府機關，適用《稅捐稽徵法》第 28 條第一項本文。第二步，起算日代入繳納之日。第三步，年數代入十年。結果為自繳納之日起十年內得提出具體證明申請退還。\n【記憶點】自己這邊算錯十年，機關那邊出錯十五年，兩者都從繳納之日起算。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"session":13},"book-113-1-tax-law-001","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":30,"stem":31,"number":32,"year":12,"session":13},"book-113-1-tax-law-003","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？",3,{"webId":34,"stem":35,"number":36,"year":37,"session":13},"book-112-1-tax-law-050","郭君結婚時，其祖父、父親、母親及大哥各自分別贈與現金 100 萬元。依遺產及贈與稅法第 20 條規定，前述贈與得「不計入贈與總額」之金額為多少？",50,112,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-tax-law-004","稅捐稽徵法有關罰則之規定，下列敘述何者錯誤？",4,{"webId":43,"stem":44,"number":45,"year":37,"session":13},"book-112-1-tax-law-049","關於遺產稅及贈與稅之申報規定，下列敘述何者正確？",49,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-tax-law-005","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？",5,[51,55,58,62,66],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-002",114,"根據稅捐稽徵法規定，下列擔保品價值之計算何者錯誤？",{"webId":56,"year":37,"stem":57,"number":14},"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？",{"webId":59,"year":60,"stem":61,"number":14},"book-111-1-tax-law-002",111,"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？",{"webId":63,"year":64,"stem":65,"number":14},"book-110-1-tax-law-002",110,"個人購買短期票券，其到期兌償金超過首次發售價格部分，應如何計徵綜合所得稅？",{"webId":67,"year":68,"stem":69,"number":14},"book-109-1-tax-law-002",109,"依據所得稅法規定，下列所得分類何者正確？",false,1786689126822]