[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-105-1-tax-law-001":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":24,"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":13,"stem":14,"options":15,"answer":20,"answerNote":21,"lawYear":12,"explanation":22,"freq":13,"indexable":23},"book-105-1-稅務相關法規概要-001","book-105-1-tax-law-001",105,1,"依稅捐稽徵法規定，下列那種稅捐優先於一切債權及抵押權受償？",{"A":16,"B":17,"C":18,"D":19},"所得稅","遺產稅","貨物稅","房屋稅","D",null,"本題考點：《稅捐稽徵法》第 6 條稅捐優先權的兩個層次，以及哪些稅目得優先於一切債權及抵押權受償。\n【正解理由】依《稅捐稽徵法》第 6 條第一項，「稅捐之徵收，優先於普通債權」；同條第二項則明定「土地增值稅、地價稅、房屋稅之徵收及法院、行政執行處執行拍賣或變賣貨物應課徵之營業稅，優先於一切債權及抵押權」。第二項為列舉規定，四個選項之中僅房屋稅名列其中，故選 D。\n【逐項排除】\n(A) 所得稅未列於第 6 條第二項，只能依第一項優先於普通債權，遇有抵押權擔保之債權即須退讓。\n(B) 遺產稅同樣不在第 6 條第二項之列舉，其優先效力止於普通債權，不及於抵押權。\n(C) 貨物稅不在第 6 條第二項所列；該項所稱營業稅並非全部營業稅，而以法院、行政執行處執行拍賣或變賣貨物應課徵者為限，貨物稅不得比附援引。\n(D) 房屋稅與土地增值稅、地價稅同列於第 6 條第二項，其徵收優先於一切債權及抵押權。\n【記憶點】土地增值稅、地價稅、房屋稅，加上拍賣或變賣貨物應課徵之營業稅，才壓得過抵押權。",true,[25,30,34,38,42,46],{"webId":26,"stem":27,"number":28,"year":29,"session":13},"book-114-1-tax-law-050","依現行遺產及贈與稅法，贈與稅稅率為下列何者？",50,114,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-tax-law-002","依稅捐稽徵法規定，財政部臺北國稅局應退納稅義務人之綜合所得稅，若該納稅義務人有下列之積欠，何者應優先抵繳？",2,{"webId":35,"stem":36,"number":37,"year":29,"session":13},"book-114-1-tax-law-049","依現行遺產及贈與稅法，下列何者應計入贈與總額計稅？",49,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-tax-law-003","甲公司有 A、B 兩筆房屋，其中 A 房屋有銀行貸款、積欠地價稅；B 房屋欠繳房屋稅與地價稅，且該公司尚積欠以前年度營利事業所得稅未繳。後因經營不善，導致 A 房屋被法院拍賣，若拍定價小於 A 房屋銀行抵押債權，試問下列敘述何者正確？",3,{"webId":43,"stem":44,"number":45,"year":29,"session":13},"book-114-1-tax-law-048","依現行遺產及贈與稅法，經常居住中華民國境外之中華民國國民，死亡時在中華民國境內遺有財產者，應如何課徵遺產稅？",48,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-004","下列有關稅捐稽徵法之敘述何者錯誤？",4,[51,54,58,62,66],{"webId":52,"year":29,"stem":53,"number":13},"book-114-1-tax-law-001","經核准分期繳納之稅款，個人在新臺幣至少多少元以上，稅捐稽徵機關得要求納稅義務人提供相當擔保？",{"webId":55,"year":56,"stem":57,"number":13},"book-113-1-tax-law-001",113,"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":59,"year":60,"stem":61,"number":13},"book-112-1-tax-law-001",112,"納稅義務人 112 年就稅捐案件申請復查，經復查決定後仍有應納稅款未繳納者，下列何種情形，納稅義務人雖已依法提起訴願，惟稅捐稽徵機關仍應依稅捐稽徵法第 39 條第 2 項規定移送強制執行？",{"webId":63,"year":64,"stem":65,"number":13},"book-111-1-tax-law-001",111,"依稅捐稽徵法規定，納稅義務人逾期繳納稅捐加徵滯納金者，每逾 ① 日按滯納數額加徵 1%，總加徵率最高為 ② %。上述①、②分別為：",{"webId":67,"year":68,"stem":69,"number":13},"book-110-1-tax-law-001",110,"下列何者屬於綜合所得稅申報之特別扣除額項目？",false,1786689130998]