[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-bookkeeping-law-002":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":71},"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-106-1-記帳相關法規概要-002","book-106-1-bookkeeping-law-002",106,1,2,"彰化公司與陳記帳士簽訂委任書，委託其向國稅局報繳本期營業稅，因陳記帳士的疏忽漏報一筆巨額銷售額，導致彰化公司遭國稅局處以高額漏稅罰鍰，請問下列敘述何者正確？ ①國稅局罰鍰對象為彰化公司 ②國稅局罰鍰對象為陳記帳士 ③陳記帳士可以不負賠償責任 ④陳記帳士應負賠償責任 ⑤陳記帳士此項行為屬應付懲戒事項",{"A":17,"B":18,"C":19,"D":20},"①④⑤","①③⑤","②④","①③","A",null,"本題考點：受託記帳士報稅疏失時，公法上罰鍰的受處分人、記帳士對委任人的民事賠償責任，以及是否構成應付懲戒事由。\n【正解理由】營業稅的申報與繳納義務屬於營業人本身，記帳士依《記帳士法》第 14 條第一項受任並將委任書隨同代理案件附送受理機關，只是代為履行程序，公法上的納稅義務與漏稅處罰的受處分人仍是彰化公司，故①正確而②錯誤。《記帳士法》第 18 條規定：「記帳士因懈怠或疏忽，致委任人或其利害關係人受有損害時，應負賠償責任。」漏報巨額銷售額即屬疏忽，故④正確而③錯誤。同一疏失並違反《記帳士法》第 17 條第六款所禁止之「對於受委任事件，有其他不正當行為或違反或廢弛其業務上應盡之義務」，落入《記帳士法》第 26 條第六款「其他違反本法規定者」而應付懲戒，故⑤正確。三者合為①④⑤，故選 A。\n【逐項排除】\n(A) ①④⑤ 三項分別與納稅義務人之認定、《記帳士法》第 18 條及《記帳士法》第 26 條第六款相符，為正確組合。\n(B) 含③「可以不負賠償責任」，與《記帳士法》第 18 條的疏忽賠償責任直接牴觸。\n(C) 以②主張罰鍰對象是記帳士，錯置了公法上的義務人；且遺漏⑤的懲戒事由。\n(D) 同樣含③的免責敘述，並漏列④的賠償責任與⑤的懲戒事由。\n【記憶點】罰鍰找納稅義務人，賠償找記帳士，懲戒也少不了記帳士。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"session":13},"book-106-1-bookkeeping-law-001","依現行記帳士法之規定，某君未依法取得記帳士或記帳及報稅代理業務人資格，擅自代他人記帳及報稅者，應如何處置？",{"webId":30,"stem":31,"number":32,"year":12,"session":13},"book-106-1-bookkeeping-law-004","李大同 105 年 11 月記帳士考試及格，準備在臺北市大同區設立事務所執業，請問與其有關之相關機關，下列何者正確？ ①記帳士證書由考選部核發 ②登錄執業機關為臺北國稅局 ③記帳士主管機關為臺北市政府 ④稅務部分業務事件主管機關為財政部 ⑤商業會計業務事件主管機關為經濟部 ⑥商業登記業務事件主管機關為財政部 ⑦記帳士懲戒委員會處理懲戒事件，認為有犯罪嫌疑者，由記帳士懲戒委員會偵辦",4,{"webId":34,"stem":35,"number":36,"year":37,"session":13},"book-105-1-bookkeeping-law-050","依記帳士職業倫理道德規範，李君記帳士對於委任人委辦事項，應遵守保密原則，但下列何情事除外？",50,105,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-bookkeeping-law-005","李記帳士受甲公司委任處理該公司會計事務，因編製不實文件、憑證作假帳，犯了偽造文書罪，受有期徒刑二年裁判確定（非緩刑），依記帳士法第 4 條規定，其記帳士證書被廢止，不得充任記帳士，但在下列何種條件下李記帳士仍得充任記帳士及請領記帳士證書？ ①已執行完畢 ②已執行完畢，再重新參加記帳士考試及格 ③一部之執行而赦免，再重新參加記帳士考試及格 ④一部之執行而赦免已滿三年，再重新參加記帳士考試及格 ⑤一部之執行而赦免已滿三年",5,{"webId":43,"stem":44,"number":45,"year":37,"session":13},"book-105-1-bookkeeping-law-049","依商業登記法規定，下列何者錯誤？",49,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-bookkeeping-law-006","依現行記帳士法之規定，下列敘述何者錯誤？",6,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-002",114,"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":56,"year":57,"stem":58,"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":60,"year":61,"stem":62,"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":64,"year":65,"stem":66,"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":68,"year":69,"stem":70,"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,1786689135345]