[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-105-1-tax-law-003":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-105-1-稅務相關法規概要-003","book-105-1-tax-law-003",105,1,3,"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？",{"A":17,"B":18,"C":19,"D":20},"A 房屋的地價稅、拍賣產生的土地增值稅與營業稅、B 房屋的地價稅、房屋稅須優先抵押債權受償","A 房屋的地價稅、拍賣產生的土地增值稅與營業稅、甲公司營利事業所得稅須優先抵押債權受償","A 房屋的地價稅、拍賣產生的土地增值稅、營業稅須優先抵押債權受償","租稅課徵只優先普通債權，不得優先抵押債權，所以抵押債權最優先受償","C",null,"本題考點：租稅優先權的兩個層次，《稅捐稽徵法》第 6 條對普通債權與對抵押權的效力範圍並不相同。\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；同法第 6 條第二項另設一層：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。同法第 6 條第三項並要求執行法院或行政執行處於拍定或承受五日內，將價額通知當地主管稅捐稽徵機關，就該拍定之土地、房屋及貨物核課土地增值稅、地價稅、房屋稅及營業稅並代為扣繳，可知能壓過抵押權者，限於拍賣標的物本身所生的這幾種稅。本題拍賣標的為 A 房屋，故選 C。\n【逐項排除】\n(A) 前段固然無誤，但 B 房屋的地價稅、房屋稅並非拍賣標的物所生，不在《稅捐稽徵法》第 6 條第二項之列，僅能優先於普通債權。\n(B) 營利事業所得稅未列入《稅捐稽徵法》第 6 條第二項，依同條第一項只優先於普通債權，不能對抗抵押權。\n(C) A 房屋之地價稅、拍賣所生土地增值稅與營業稅，三者都在《稅捐稽徵法》第 6 條第二項的列舉之內，優先於抵押債權受償。\n(D) 《稅捐稽徵法》第 6 條第二項明定該等稅捐優先於一切債權及抵押權，本項所述與條文相反。\n【記憶點】土增稅、地價稅、房屋稅加拍賣貨物營業稅贏抵押權，其餘稅捐只贏普通債權。",true,[26,30,34,37,41,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":13,"year":12,"session":13},"book-105-1-tax-law-001","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？",{"webId":38,"stem":39,"number":40,"year":12,"session":13},"book-105-1-tax-law-005","依稅捐稽徵法規定，下列有關退稅規定之敘述何者正確？",5,{"webId":42,"stem":43,"number":44,"year":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-006","個人出售於民國 105 年 1 月 1 日以後取得之房地產，有關綜合所得稅的課徵，下列何者錯誤？",6,[51,54,58,62,66],{"webId":52,"year":45,"stem":53,"number":14},"book-114-1-tax-law-003","丙營業人未依規定申請稅籍登記即開始營業，被處 2 萬元罰鍰；若在該期間之營業額按所漏稅額處五倍以下罰鍰為 80 萬元。請問丙營業人應繳多少罰鍰？",{"webId":55,"year":56,"stem":57,"number":14},"book-113-1-tax-law-003",113,"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？",{"webId":59,"year":60,"stem":61,"number":14},"book-112-1-tax-law-003",112,"財政部或經其指定之稅捐稽徵機關依稅捐稽徵法第 34 條第 1 項規定，公告重大欠稅案件或重大逃漏稅捐案件之欠稅人或逃漏稅捐人姓名或名稱與內容，下列何種案件，不包括在內？",{"webId":63,"year":64,"stem":65,"number":14},"book-111-1-tax-law-003",111,"某甲於民國 111 年 5 月 10 日完成 110 年度綜合所得稅申報和繳納，核課期間之起算日為下列何者？",{"webId":67,"year":68,"stem":69,"number":14},"book-110-1-tax-law-003",110,"下列何者為營利事業所得稅申報書營業收入調節欄項下，開立統一發票金額之加項？",false,1786689131017]