[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-005":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-105-1-稅務相關法規概要-005","book-105-1-tax-law-005",105,1,5,"依稅捐稽徵法規定，下列有關退稅規定之敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"納稅義務人自行適用法令錯誤或計算錯誤溢繳之稅款，得自繳納之日起 5 年內提出具體證明，申請退還；屆期未申請者，不得再行申請","納稅義務人因稅捐稽徵機關適用法令錯誤、計算錯誤或其他可歸責於政府機關之錯誤，致溢繳稅款者，稅捐稽徵機關應自知有錯誤原因之日起 2 年內查明退還，其退還之稅款以 10 年內溢繳者為限","溢繳之稅款，納稅義務人以現金繳納者，應自其繳納該項稅款之日起，至填發收入退還書或國庫支票之日止，按溢繳之稅額，依各年度 1 月 1 日郵政儲金一年期定期儲金固定利率，按日加計利息，一併退還","納稅義務人應退之稅捐，稅捐稽徵機關不得再藉故扣抵納稅義務人其他積欠之稅捐，應立即退還納稅義務人","A",null,"本題考點：《稅捐稽徵法》退稅專節的兩個期間、一個利率定錨與應退稅款的抵繳。\n【正解理由】依《稅捐稽徵法》第 28 條第一項，納稅義務人自行適用法令錯誤或計算錯誤溢繳之稅款，得自繳納之日起五年內提出具體證明，申請退還；屆期未申請者，不得再行申請。選項 A 與該項逐字相符，故選 A。\n【逐項排除】\n(A) 自繳納之日起五年內提出具體證明、屆期不得再申請，與《稅捐稽徵法》第 28 條第一項相符。\n(B) 《稅捐稽徵法》第 28 條第二項就可歸責於政府機關之錯誤，規定自知有錯誤原因之日起二年內查明退還，且退還之稅款「不以五年內溢繳者為限」；本項改成以十年內溢繳者為限，加了條文所無的年限。\n(C) 《稅捐稽徵法》第 28 條第三項的利率是依「繳納稅款之日」郵政儲金一年期定期儲金固定利率；本項寫成各年度一月一日，那是同法第 38 條第二項行政救濟退稅的算法。\n(D) 《稅捐稽徵法》第 29 條規定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；本項稱不得扣抵、應立即退還，與該條相反。\n【記憶點】自己錯五年內申請，機關錯二年內查明且不受五年限制，利息利率看繳納日。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-tax-law-007","依相關稅法規定，於綜合所得稅計算課徵時，下列那項金額的變動不適用物價指數連動法？",7,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-008","依綜合所得稅計算課徵規定，下列那項僅限發生於納稅義務人之受扶養直系親屬時，才准許減除？",8,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-005",114,"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？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-005",113,"納稅義務人甲君於 108 年 5 月 21 日申報其 107 年度綜合所得稅，試問該案核課期間屆滿日為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-005",112,"有關稅捐稽徵法申請延期或分期繳納稅捐之規定，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-005",111,"因適用法令、認定事實、計算錯誤而溢繳稅款者，納稅義務人得自繳納之日起 ① 年內申請退還；但因可歸責於政府機關之錯誤， ② 年內申請退還。上述①、②分別為下列何者？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-005",110,"甲公司採用分期付款方式銷貨並以毛利百分比法認列銷貨利益，本年度期初分期付款未實現毛利為 100 萬元，期初應收分期付款餘額為 200 萬元，本年度銷貨總額為 500 萬元，銷貨毛利為 300 萬元，分期付款收款總額為 350 萬元，則該公司本年度認列之分期付款銷貨利益為多少元？",false,1786689131030]