[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-106-1-tax-law-004":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":49,"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-106-1-稅務相關法規概要-004","book-106-1-tax-law-004",106,1,4,"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？",{"A":17,"B":18,"C":19,"D":20},"納稅義務人顯有隱匿或移轉財產者，稽徵機關得限制納稅義務人強制出境","納稅義務人欠繳應納稅捐者，稽徵機關通知有關機關，不得為財產移轉或設定他項權利","納稅義務人於稅捐法定徵收日期前，申請離境者，稽徵機關得聲請法院就其財產實施假扣押","納稅義務人就其所欠稅款已依破產法規定和解者，稽徵機關得函請內政部警政署限制其出境","B",null,"本題考點：租稅保全手段的分工——禁止財產處分、假扣押、法定開徵日前稽徵與限制出境，各有不同要件。\n【正解理由】依《稅捐稽徵法》第 24 條第一項，納稅義務人欠繳應納稅捐者，稅捐稽徵機關得就納稅義務人相當於應繳稅捐數額之財產，通知有關機關，不得為移轉或設定他項權利，故選 B。\n【逐項排除】\n(A) 錯誤。依《稅捐稽徵法》第 24 條第二項，欠稅人有隱匿或移轉財產、逃避稅捐執行跡象者，其手段為聲請法院就其財產實施假扣押；限制出境則依同法第 24 條第三項，以所欠稅款及罰鍰達一定金額為要件，並由財政部函請內政部入出國及移民署為之。\n(B) 正確。此即《稅捐稽徵法》第 24 條第一項之禁止處分，範圍以相當於應繳稅捐數額之財產為限。\n(C) 錯誤。依《稅捐稽徵法》第 25 條第一項第二款，納稅義務人於稅捐法定徵收日期前申請離境者，其效果為稽徵機關得於法定開徵日期前稽徵，而非聲請法院假扣押。\n(D) 錯誤。依《稅捐稽徵法》第 24 條第七項第五款，欠稅人就所欠稅款已依破產法規定之和解或破產程序分配完結者，財政部應函請解除出境限制；且函請對象為內政部入出國及移民署。\n【記憶點】《稅捐稽徵法》第 24 條由輕到重：第一項鎖財產、第二項假扣押、第三項限制出境。",true,[26,30,34,38,42,45],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-tax-law-003","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？",3,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"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":46,"stem":47,"number":48,"year":12,"session":13},"book-106-1-tax-law-007","李四戶籍設於臺北市，民國 106 年 5 月出售位於新北市之土地，李四對於核定之土地增值稅不服，應向何機關申請復查？",7,[50,54,58,62,66],{"webId":51,"year":52,"stem":53,"number":14},"book-114-1-tax-law-004",114,"某營利事業因故被補徵稅款，繳納期限至民國 114 年 7 月 14 日（非假日）截止，該營利事業不服欲申請復查，依稅捐稽徵法之規定，最遲應於何日前提出？",{"webId":55,"year":56,"stem":57,"number":14},"book-113-1-tax-law-004",113,"稅捐稽徵法有關罰則之規定，下列敘述何者錯誤？",{"webId":59,"year":60,"stem":61,"number":14},"book-112-1-tax-law-004",112,"納稅義務人以詐術或其他不正當方法逃漏稅捐，應依稅捐稽徵法規定處以刑罰者，下列敘述何者錯誤？",{"webId":63,"year":64,"stem":65,"number":14},"book-111-1-tax-law-004",111,"甲公司和乙公司合併後另設立丙公司，甲公司合併前有應納地價稅，乙公司合併前有應退營利事業所得稅，合併前兩公司之應納和應退稅捐如何處理？",{"webId":67,"year":68,"stem":69,"number":14},"book-110-1-tax-law-004",110,"營利事業為員工投保團體健康保險，其由營利事業負擔之保險費，每人每月最多在新臺幣多少元以內，免視為員工之薪資所得？",false,1786689130321]