[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-002":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":70},"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-105-1-記帳相關法規概要-002","book-105-1-bookkeeping-law-002",105,1,2,"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？",{"A":17,"B":18,"C":19,"D":20},"受委任辦理停業、復業登記","受委任辦理稅捐稽徵案件之申報","受委任辦理稅捐之訴願","受委任辦理商業會計事務","C",null,"本題考點：《記帳士法》第 13 條所定記帳士執業範圍的正面列舉與反面排除。\n【正解理由】《記帳士法》第 13 條第一項列舉記帳士得在登錄區域內執行的五款業務，同法第 13 條第二項並明定「前項業務不包括受委任辦理各項稅捐之查核簽證申報及訴願、行政訴訟事項」。稅捐之訴願屬行政救濟程序，已被該項逐字排除於執業範圍之外，故選 C。\n【逐項排除】\n(A) 受委任辦理停業、復業登記，正是《記帳士法》第 13 條第一項第一款「受委任辦理營業、變更、註銷、停業、復業及其他登記事項」的內容，屬得執行之業務。\n(B) 受委任辦理稅捐稽徵案件之申報，為《記帳士法》第 13 條第一項第二款「受委任辦理各項稅捐稽徵案件之申報及申請事項」，屬得執行之業務。\n(C) 稅捐之訴願為行政救濟，與行政訴訟同列於《記帳士法》第 13 條第二項的排除範圍，非記帳士所得執行之業務。\n(D) 受委任辦理商業會計事務，為《記帳士法》第 13 條第一項第四款明定之業務，屬得執行之業務。\n【記憶點】五款業務是登記、申報、諮詢、商業會計事務與其他核可事項；查核簽證申報、訴願、行政訴訟三項一律排除。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"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？",{"webId":30,"stem":31,"number":32,"year":12,"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,{"webId":34,"stem":35,"number":36,"year":37,"session":13},"book-114-1-bookkeeping-law-050","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？",50,114,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-004","甲記帳士受申誡處分 3 次，依法應另受停止執行業務之處分。此時，對甲記帳士所為之停止執行業務處分，最低之期間為何？",4,{"webId":43,"stem":44,"number":45,"year":37,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-005","記帳士應付懲戒者，由記帳士懲戒委員會處理之。依「記帳士懲戒委員會與懲戒覆審委員會組織及審議規則」之規定，記帳士懲戒委員會置委員 9 人，其中，記帳士代表應有幾人？",5,[51,54,58,62,66],{"webId":52,"year":37,"stem":53,"number":14},"book-114-1-bookkeeping-law-002","某乙公司為外國企業，要在高雄市設立分公司，分公司的資本額為新臺幣 1 億元。請問該外國企業的分公司在臺灣登記之受理機關及會計事務之主管機關為何？",{"webId":55,"year":56,"stem":57,"number":14},"book-113-1-bookkeeping-law-002",113,"對於記帳士、記帳及報稅代理人及其設立或登錄執業之事務所，有關「洗錢防制與打擊資恐風險內部控制」措施之敘述，下列何者錯誤？",{"webId":59,"year":60,"stem":61,"number":14},"book-112-1-bookkeeping-law-002",112,"不得充任記帳士之情形，下列何者不在範圍之內？",{"webId":63,"year":64,"stem":65,"number":14},"book-111-1-bookkeeping-law-002",111,"在高雄市登錄執業之記帳士陳小姐欲將其記帳士事務所遷移至臺北市，有關辦理變更登錄之敘述，下列何者正確？",{"webId":67,"year":68,"stem":69,"number":14},"book-110-1-bookkeeping-law-002",110,"今年 25 歲的甲於大學畢業後，並未取得記帳士資格，也未依其他法律取得執行報稅業務資格，即擅自執行委任報稅及稅務諮詢等業務，請問依記帳士法第 34 條規定，應給予何種處罰？",false,1786689135759]