[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-tax-law-007":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-007","book-106-1-tax-law-007",106,1,7,"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？",{"A":17,"B":18,"C":19,"D":20},"新北市政府稅捐稽徵處","財政部北區國稅局","財政部臺北國稅局","臺北市政府稅捐稽徵處","A",null,"本題考點：土地增值稅之核定機關與復查管轄，依土地所在地之地方稅稽徵機關認定，與戶籍地或國稅局無涉。\n【正解理由】依《稅捐稽徵法》第 3 條，稅捐由各級政府主管稅捐稽徵機關稽徵之；土地增值稅屬地方稅，由土地所在地之直轄市、縣（市）稅捐稽徵機關核定。又依《稅捐稽徵法》第 35 條第一項，納稅義務人對於核定稅捐之處分如有不服，應依規定格式敘明理由，連同證明文件申請復查，其對象即為作成該核定處分之稽徵機關。土地座落新北市，故選 A。\n【逐項排除】\n(A) 正確。土地位於新北市，土地增值稅由新北市政府稅捐稽徵處核定，依《稅捐稽徵法》第 35 條第一項應向該處申請復查。\n(B) 錯誤。財政部北區國稅局主管國稅，土地增值稅非其稽徵之稅目。\n(C) 錯誤。財政部臺北國稅局同為國稅稽徵機關，且戶籍地並非土地增值稅之管轄連結因素。\n(D) 錯誤。臺北市政府稅捐稽徵處雖為地方稅稽徵機關，惟本件土地不在臺北市，非作成核定處分之機關。\n【演算步驟】管轄判定：稅目屬性→核定機關→復查機關。步驟一，土地增值稅為地方稅而非國稅，排除國稅局 2 個選項。步驟二，地方稅按標的所在地認定，標的土地 1 筆位於新北市，核定機關為新北市政府稅捐稽徵處。步驟三，依《稅捐稽徵法》第 35 條第一項向原核定機關申請復查，結果為新北市政府稅捐稽徵處。\n【記憶點】地方稅看標的所在地，復查回到原核定機關，戶籍地不影響管轄。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-tax-law-008","稅捐稽徵人員對納稅義務人之納稅資料，應保密之對象為下列何者？",8,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-tax-law-009","甲公司與乙公司依法合併而另立丙公司，乙公司於合併前應退之稅捐，合併後應由下列何者受領？",9,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-tax-law-010","依現行所得稅法規定，綜合所得稅列舉扣除額中，下列何者扣除額是核實認列，沒有上限之規定？ ①全民健保保險費 ②人身保險保費 ③醫藥及生育費用 ④對政府之捐贈 ⑤災害損失 ⑥購屋借款利息支出",10,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-007",114,"有關納稅義務人死亡遺有財產者，其依法應繳納之稅捐，由下列何人優先負繳納義務？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-007",113,"民眾接獲臺北市稅捐稽徵處所寄發的各類稅捐繳納通知文書有記載、計算錯誤或重複時，得如何處理？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-007",112,"下列有關法院執行拍賣或交債權人承受之土地、房屋及貨物之稅捐稽徵規定，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-007",111,"有關稅捐稽徵法針對逃漏稅捐之刑事處罰，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-007",110,"依據統一發票使用辦法第 12 條之規定，營業人以貨物與他人交換貨物者，應於何時開立統一發票？",false,1786689130357]