[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-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-114-1-稅務相關法規概要-008","book-114-1-tax-law-008",114,1,8,"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？",{"A":17,"B":18,"C":19,"D":20},"同級政府其他稅捐稽徵機關各項稅目之欠稅","同一稅捐稽徵機關同一稅目欠繳之滯納金、滯報金、怠報金、利息及罰鍰","同級政府其他稅捐稽徵機關各項稅目欠繳之滯納金、滯報金、怠報金、利息及罰鍰","同一稅捐稽徵機關同一稅目之欠稅","D",null,"本題考點：應退稅捐先抵繳積欠時，數筆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，並於扣抵後應即通知該納稅義務人；本條只確立應先抵繳的原則，積欠有數筆時的排序則由《稅捐稽徵法施行細則》另定，其排法是先同一稅捐稽徵機關、後其他稅捐稽徵機關，同一機關之內再以本稅優先於滯納金、滯報金、怠報金、利息及罰鍰等附帶給付。四個選項中同時滿足同一稽徵機關、同一稅目、屬本稅三個條件的只有一項，故選 D。\n【逐項排除】\n(A) 同級政府其他稅捐稽徵機關各項稅目之欠稅，雖然是本稅，但機關已經不同，排在同一機關各筆之後。\n(B) 同一稅捐稽徵機關同一稅目欠繳之滯納金、滯報金、怠報金、利息及罰鍰，機關與稅目雖同，但屬本稅以外的附帶給付，順位次於同稅目之欠稅。\n(C) 同級政府其他稅捐稽徵機關各項稅目欠繳之滯納金、滯報金、怠報金、利息及罰鍰，機關不同又屬附帶給付，兩個條件都落後，排序最末。\n(D) 同一稅捐稽徵機關同一稅目之欠稅，機關同一、稅目同一而且是本稅，三個條件全中，最優先抵繳，為正解。\n【記憶點】抵繳看兩層：先比機關與稅目是否同一，再比是本稅還是滯納金、罰鍰之類的附帶給付。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-tax-law-007","有關納稅義務人死亡遺有財產者，其依法應繳納之稅捐，由下列何人優先負繳納義務？",7,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-tax-law-009","陳君於 110 年 2 月 10 日以總價 1,200 萬元購入一戶房屋及其坐落基地，於 114 年 10 月 2 日以總價 1,500 萬元簽約出售，陳君提示下列文件：購入時陳君負擔之仲介費 12 萬元、出售時陳君負擔之仲介費 30 萬元，購入之契稅 6 萬元、出售之契稅為 7 萬元，持有期間之房屋稅及地價稅為 10 萬元。陳君之房地交易所得為若干元？",9,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-tax-law-006","依現行稅捐稽徵法之規定，逾期繳納稅捐應加徵滯納金者，每逾 3 日按滯納數額加徵多少滯納金？",6,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-tax-law-010","程君在 111 年 6 月買進預售屋及其座落基地作為自用住宅，預售屋興建完成後，程君於 112 年 12 月登記取得房屋土地所有權，後於 114 年 10 月出售，則出售房地所得適用稅率為下列何者？",10,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-tax-law-005","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？",5,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-tax-law-011","張君為美國華僑，在中華民國境內並無住所且無設籍，於 112 年 8 月 1 日來臺，於 113 年 7 月 31 日離開。若張君 112 年及 113 年皆有中華民國境內薪資，則如何課所得稅？",11,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"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":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-008",112,"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？",{"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,1786689126352]