[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-tax-law-017":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-107-1-稅務相關法規概要-017","book-107-1-tax-law-017",107,1,17,"依稅捐稽徵法規定，稅捐稽徵機關對於納稅義務人逃漏下列何項稅捐，認為涉有犯罪嫌疑之案件，得聲請當地司法機關簽發搜索票實施搜索？ ①營利事業所得稅 ②營業稅 ③貨物稅 ④證券交易稅",{"A":17,"B":18,"C":19,"D":20},"①②","③④","①③","②④","A",null,"本題考點：《稅捐稽徵法》第 31 條聲請搜索票的要件，重點在這項權限只及於條文列舉的稅目。\n【正解理由】《稅捐稽徵法》第 31 條第一項規定「稅捐稽徵機關對逃漏所得稅及營業稅涉有犯罪嫌疑之案件，得敘明事由，聲請當地司法機關簽發搜索票後，會同當地警察或自治人員，進入藏置帳簿、文件或證物之處所，實施搜查」。條文列舉的稅目只有所得稅與營業稅，①營利事業所得稅為所得稅之一種，②營業稅亦在其中，故選 A。\n【逐項排除】\n(A) 正確。營利事業所得稅屬《所得稅法》所定之所得稅，與②營業稅同為《稅捐稽徵法》第 31 條第一項明文列舉之稅目。\n(B) 錯誤。③貨物稅與④證券交易稅均未列於《稅捐稽徵法》第 31 條第一項所稱之所得稅、營業稅。\n(C) 錯誤。①營利事業所得稅雖屬所得稅，惟③貨物稅未見於《稅捐稽徵法》第 31 條第一項之列舉。\n(D) 錯誤。②營業稅雖列於《稅捐稽徵法》第 31 條第一項，④證券交易稅則不在其中。\n【記憶點】搜索票只為兩種稅而聲請：所得稅與營業稅，其餘稅目一律排除。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-tax-law-016","依現行所得稅法規定，下列何項綜合所得稅之扣除額，需為納稅義務人本人、配偶或其受扶養直系親屬相關支出才可適用？ ①人身保險費 ②捐贈 ③租金支出 ④財產交易損失",16,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-tax-law-018","依稅捐稽徵法規定，納稅義務人於 107 年 6 月 3 日申報其 106 年度之綜合所得稅，核課期間至何時屆滿？",18,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-tax-law-015","依現行所得稅法規定，下列何項個人所得應併入綜合所得總額課徵綜合所得稅？",15,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-tax-law-019","依遺產及贈與稅法（以下稱遺贈稅法）規定，張君死亡前 2 年內處分之下列財產，何者免依規定併入其死亡時遺產總額課稅？",19,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-tax-law-014","甲公司會計年度採曆年制，於 107 年 11 月 1 日開始營業，當年度的營利事業所得額為 100,000 元，則甲公司 107 年度營利事業所得稅應納稅額為：",14,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-tax-law-020","依現行遺贈稅法規定，下列何項行為需課徵贈與稅？",20,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-017",114,"依現行所得稅法，營利事業之銷貨，未給與他人銷貨憑證，或未將銷貨憑證存根保存者，稽徵機關得按：",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-017",113,"依據所得稅法，有關營利事業所得稅的暫繳規定，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-017",112,"下列有關執行業務者課稅規定，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-017",111,"總機構在中華民國境內之營利事業，其房地交易所得不併計營利事業所得額者，依下列何者稅率分開計算應納稅額？①45% ②35% ③20% ④15% ⑤10%",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-017",110,"有關小規模營業人之敘述，下列何者錯誤？",false,1786689129968]