[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-bookkeeping-law-050":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":71},"記帳相關法規概要","bookkeeping-law","記帳相關法規 · Bookkeeping Law","記帳法規","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-114-1-記帳相關法規概要-050","book-114-1-bookkeeping-law-050",114,1,50,"甲有限公司遭財政部國稅局認定逃漏營利事業所得稅高達新臺幣 1 千萬元整，除課公司補稅外並處以補稅額二倍罰鍰。然事後發現係重複計算結果導致課稅處分發生錯誤，重新核算後結果逃漏稅額度僅為新臺幣 1 百萬元整，請問原處分效力如何？",{"A":17,"B":18,"C":19,"D":20},"逃漏稅事實明確，為維持法安定性故原處分應予以維持","原處分為輕度瑕疵，甲有限公司得請求撤銷原處分","原處分為重大明顯瑕疵，應為無效","國稅局應廢止原處分另為適法處分","C",null,"本題考點：課稅處分因重複計算而使核課基礎失真時，是否構成《行政程序法》第 111 條第七款的重大明顯瑕疵。\n【正解理由】《行政程序法》第 111 條第七款規定行政處分「其他具有重大明顯之瑕疵者」無效。本件補稅與二倍罰鍰所憑之逃漏稅額因重複計算而膨脹為實際數額的十倍，處分賴以成立的稅基與罰鍰金額全面失所依據，瑕疵客觀上重大且一望即知，故選 C。\n【逐項排除】\n(A) 錯誤。法安定性不足以維持核課基礎全面失真的處分，無效事由於《行政程序法》第 111 條已設明文。\n(B) 錯誤。本件瑕疵非屬輕度；且依《行政程序法》第 117 條，違法處分之撤銷係由原處分機關或其上級機關依職權為之。\n(C) 正確。落入《行政程序法》第 111 條第七款之概括規定，效果為無效，並依《行政程序法》第 110 條第四項自始不生效力。\n(D) 錯誤。廢止之對象依《行政程序法》第 122 條、第 123 條為合法行政處分；本件屬違法處分，非廢止所能處理。\n【演算步驟】罰鍰＝逃漏稅額 × 2。原處分：新臺幣 10,000,000 元 × 2 ＝新臺幣 20,000,000 元；重新核算後：新臺幣 1,000,000 元 × 2 ＝新臺幣 2,000,000 元。原處分罰鍰為重算結果的 10 倍。\n【記憶點】瑕疵要「重大」又「明顯」才無效；違法者用撤銷，合法者才談廢止。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-bookkeeping-law-049","依據行政程序法之規定，下列敘述何者錯誤？",49,{"webId":31,"stem":32,"number":13,"year":33,"session":13},"book-105-1-bookkeeping-law-001","已充任記帳士者，依民國 105 年 11 月 9 日最新修正公布之記帳士法，下列何者構成撤銷或廢止其記帳士證書之法定情事？",105,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-bookkeeping-law-048","交通科技執法是一種用科技儀器來監測交通情形、舉發違規事件、降低車禍意外機率、減省警察人力的一種方式，其最大目的為「遏止違規行為，減少交通事故傷亡」。下列敘述何者正確？",48,{"webId":39,"stem":40,"number":41,"year":33,"session":13},"book-105-1-bookkeeping-law-002","依記帳士法第 13 條，下列何者非記帳士在登錄區域內所得執行之業務？",2,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-bookkeeping-law-047","公司申請設立登記之資本額，應經會計師查核簽證，因此訂有「會計師查核簽證公司登記資本額辦法」，請問該項辦法之法律性質為何？",47,{"webId":47,"stem":48,"number":49,"year":33,"session":13},"book-105-1-bookkeeping-law-003","記帳士法規定，記帳士登錄後，非加入記帳士公會，不得執行業務。關於公會之相關規定，下列何者正確？",3,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-050",113,"依商業登記法第 19 條規定，若商業所在地主管機關於資訊網站公告之商業登記事項，與登記不符時，應如何處理？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-050",112,"甲公司 112 年 5 月有下列各項金流交易事項（單位：新臺幣），何者不符合商業會計法第 9 條之規定？ ①乙公司支付 120 萬元現金，向甲公司購買貨車乙輛 ②王五君支付 150 萬元，向甲公司購買小客車乙輛 ③丙公司支付 98 萬元，向甲公司購買貨車乙輛 ④甲公司以支票存款支付臺灣銀行貸款本息 300 萬元 ⑤甲公司以活期存款取款條從臺灣銀行提款 105 萬元後，給付丁公司貨款",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-050",111,"關於無形資產之評價，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-050",110,"張記帳士執行業務收取客戶個人資料時，都依個人資料保護法及相關法令處理，該行為符合記帳士職業倫理道德規範之何準則？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-050",109,"依商業會計處理準則規定，關於流動負債之處理，下列敘述何者正確？",false,1786689131945]