[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-tax-law-008":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-008","book-106-1-tax-law-008",106,1,8,"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？",{"A":17,"B":18,"C":19,"D":20},"納稅義務人之叔叔","納稅義務人之繼承人","納稅義務人授權之代理人","受理納稅義務人訴願案件之機關","A",null,"本題考點：《稅捐稽徵法》第 33 條保密義務的除外名單，凡不在名單之列者，即為應保守秘密之對象。\n【正解理由】依《稅捐稽徵法》第 33 條第一項，稅捐稽徵人員對於納稅義務人之財產、所得、營業、納稅等資料，除納稅義務人本人或其繼承人、授權代理人或辯護人、稅捐稽徵機關、監察機關、受理有關稅務訴願訴訟機關、依法從事調查稅務案件之機關、經財政部核定之機關與人員，及已取得民事確定判決或其他執行名義之債權人外，應絕對保守秘密。叔叔不在該列舉之內，故選 A。\n【逐項排除】\n(A) 正確。叔叔非《稅捐稽徵法》第 33 條第一項所列任一款之人員或機關，故為應保密之對象。\n(B) 錯誤。繼承人為《稅捐稽徵法》第 33 條第一項第一款之除外對象；《所得稅法》第 119 條第二項亦將納稅義務人之繼承人列為得知悉之有關人員。\n(C) 錯誤。授權之代理人為《稅捐稽徵法》第 33 條第一項第二款之除外對象，不在保密範圍。\n(D) 錯誤。受理有關稅務訴願之機關為《稅捐稽徵法》第 33 條第一項第五款之除外對象。\n【記憶點】除外名單是「本人與繼承人、代理人或辯護人、稅捐與監察機關、訴願訴訟與調查機關、財政部核定者、持執行名義之債權人」，名單外一律保密。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-tax-law-011","依現行所得稅法規定，下列何項非屬中華民國來源所得？",11,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-008",114,"稅捐稽徵機關依法就納稅義務人應退之稅捐抵繳其積欠者，下列何者優先抵繳？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-008",113,"依據稅捐稽徵法，有關納稅義務的規定，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-008",112,"甲公司經 A 稅捐稽徵機關核定 111 年度營利事業所得稅結算申報有應退稅款，惟該公司已積欠稅款如下：①A 稅捐稽徵機關核定 110 年度營利事業所得稅之罰鍰 ②B 稅捐稽徵機關核定 109 年度營利事業所得稅之應補繳稅款 ③A 稅捐稽徵機關核定 110 年營業稅應補繳稅款 ④A 稅捐稽徵機關核定 109 年營業稅之罰鍰。依稅捐稽徵法及其施行細則有關納稅義務人退稅之抵欠順序規定，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-008",111,"試問下列何者為房地合一課徵所得稅之課稅範圍？①持有過半數之股權且其價值 50%以上為境內之房地 ②農地 ③預售屋及其坐落基地 ④設定地上權方式之房屋使用權 ⑤農舍",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-008",110,"依據所得稅法第 110 條之規定，納稅人未辦理結算申報，而經稽徵機關調查有應課稅之所得額者，除補徵稅款外，應照補徵稅額處幾倍以下之罰鍰？",false,1786689130361]