[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-tax-law-003":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-106-1-稅務相關法規概要-003","book-106-1-tax-law-003",106,1,3,"依現行稅捐稽徵法之規定，關於稅捐核課期間之起算，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"納稅義務人未於規定期間內申報，但無故意以詐欺或其他不正當方法逃漏稅捐者，核課期間為 5 年","納稅義務人已在規定期間內申報，但故意以不正當方法逃漏稅者，核課期間為 7 年","納稅義務人已於規定期間內申報，且無故意以詐欺或其他不正當方法逃漏稅捐者，核課期間自規定申報期間屆滿之翌日起算","納稅義務人未於規定期間內申報，核課期間自申報日起算 7 年","B",null,"本題考點：核課期間之長短規定於《稅捐稽徵法》第 21 條，起算日則規定於同法第 22 條，兩者分屬不同條文。\n【正解理由】依《稅捐稽徵法》第 21 條第一項第三款，未於規定期間內申報，或故意以詐欺或其他不正當方法逃漏稅捐者，其核課期間為七年。本選項所述雖已在規定期間內申報，但故意以不正當方法逃漏稅捐，正落入該款後段之要件，核課期間為七年，故選 B。\n【逐項排除】\n(A) 錯誤。依《稅捐稽徵法》第 21 條第一項第三款，未於規定期間內申報本身即為七年核課期間之獨立要件，縱無故意詐欺情事，亦非五年。\n(B) 正確。已申報但故意以不正當方法逃漏稅捐者，合於《稅捐稽徵法》第 21 條第一項第三款後段，核課期間為七年。\n(C) 錯誤。依《稅捐稽徵法》第 22 條第一款，已在規定期間內申報者，核課期間自申報日起算；自規定申報期間屆滿之翌日起算，為同法第 22 條第二款未在規定期間內申報繳納之情形。\n(D) 錯誤。七年之期間固合於《稅捐稽徵法》第 21 條第一項第三款，惟依同法第 22 條第二款，未申報者應自規定申報期間屆滿之翌日起算，而非自申報日起算。\n【記憶點】五年或七年，看《稅捐稽徵法》第 21 條的申報與詐欺要件；從哪天起算，看同法第 22 條的申報日或期間屆滿翌日。",true,[26,30,34,37,41,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-tax-law-002","依現行稅捐稽徵法第 48 條之 2 的規定，違反稅法規定應處罰鍰之行為，其情節輕微，或漏稅在一定金額以下者，下列敘述何者正確？",2,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-tax-law-004","依現行稅捐稽徵法之規定，有關租稅保全之規定，下列敘述何者正確？",4,{"webId":35,"stem":36,"number":13,"year":12,"session":13},"book-106-1-tax-law-001","財政部所發布之新解釋函令，對於尚未核課確定案件之效力適用情形為何？",{"webId":38,"stem":39,"number":40,"year":12,"session":13},"book-106-1-tax-law-005","依現行稅捐稽徵法第 28 條之規定，有關退稅之規定，下列敘述何者正確？",5,{"webId":42,"stem":43,"number":44,"year":45,"session":13},"book-105-1-tax-law-050","依遺產及贈與稅法規定，下列有關遺產稅及贈與稅應納稅額之規定何者錯誤？",50,105,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-tax-law-006","依現行稅捐稽徵法規定，下列何項係屬納稅義務人權利之保護？",6,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-003",114,"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":56,"year":57,"stem":58,"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":60,"year":61,"stem":62,"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":64,"year":65,"stem":66,"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":68,"year":69,"stem":70,"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,1786689130312]