[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-bookkeeping-law-001":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":24,"sameNumber":50,"hasEssay":71},"記帳相關法規概要","bookkeeping-law","記帳相關法規 · Bookkeeping Law","記帳法規","恆 50 題(每題 2 分),十年未變",{"id":10,"webId":11,"year":12,"session":13,"subject":4,"number":13,"stem":14,"options":15,"answer":20,"answerNote":21,"lawYear":12,"explanation":22,"freq":13,"indexable":23},"book-108-1-記帳相關法規概要-001","book-108-1-bookkeeping-law-001",108,1,"王記帳士僅登錄彰化縣為其執行業務區域，下列何者是其可受委任之稅務行政救濟案件？",{"A":16,"B":17,"C":18,"D":19},"彰化縣各項稅捐之復查、訴願、行政訴訟","彰化縣各項稅捐之復查、訴願","彰化縣各項稅捐之訴願、行政訴訟","彰化縣各項稅捐之復查","D",null,"本題考點：《記帳士法》第 13 條所定記帳士得執行之業務範圍，以及同條第二項對稅務行政救濟事項的排除界線。\n【正解理由】依《記帳士法》第 13 條第一項第二款，記帳士得在登錄區域內「受委任辦理各項稅捐稽徵案件之申報及申請事項」；同條第二項又明定「前項業務不包括受委任辦理各項稅捐之查核簽證申報及訴願、行政訴訟事項」。復查係納稅義務人對稽徵機關核定稅捐之處分，向機關提出重行審查之申請，性質上仍屬第一項第二款所稱稅捐稽徵案件之申請事項；訴願與行政訴訟則被第二項逐字排除於業務範圍之外。又依同條第一項本文，記帳士執行業務以登錄區域為限，王記帳士僅登錄彰化縣，其可受委任者即為彰化縣各項稅捐之復查，故選 D。\n【逐項排除】\n(A) 於復查之外併列訴願與行政訴訟，該二者均屬《記帳士法》第 13 條第二項排除之事項，範圍過寬。\n(B) 復查部分無誤，惟訴願已為《記帳士法》第 13 條第二項所排除，仍屬多列一項而不正確。\n(C) 訴願與行政訴訟二者皆為《記帳士法》第 13 條第二項明文排除，記帳士均不得受委任辦理。\n(D) 僅列復查，落在《記帳士法》第 13 條第一項第二款申報及申請事項之內，且以登錄之彰化縣為範圍，與條文相符。\n【記憶點】稅務救濟一路走下去，記帳士只送到復查為止，訴願與行政訴訟不在其業務之內。",true,[25,30,34,38,42,46],{"webId":26,"stem":27,"number":28,"year":29,"session":13},"book-107-1-bookkeeping-law-050","關於記帳士職業倫理道德規範，下列何者錯誤？",50,107,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-bookkeeping-law-002","有關記帳士業務事件的主管機關下列何者正確？",2,{"webId":35,"stem":36,"number":37,"year":29,"session":13},"book-107-1-bookkeeping-law-049","記帳士應依照法令及財政部發布之其他攸關資料提供記帳士服務，並持續進修以維持記帳士專業能力及服務之效果與品質，此為記帳士職業倫理道德規範中的那一項行為準則？",49,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-bookkeeping-law-003","李記帳士受記帳士法所定除名處分，下列何者敘述錯誤？",3,{"webId":43,"stem":44,"number":45,"year":29,"session":13},"book-107-1-bookkeeping-law-048","商業登記法所稱商業負責人，包括下列那些？ ①獨資組織之出資人或其法定代理人 ②合夥組織之執行業務合夥人 ③在執行職務範圍內之經理人 ④獨資出資者之配偶",48,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-004","李四未依法取得記帳士或記帳及報稅代理業務人資格，卻擅自代他人處理商業會計事務及營利事業所得稅結算申報，處罰之依據下列何者敘述正確？",4,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":13},"book-114-1-bookkeeping-law-001",114,"依商業會計法之規定，甲股份有限公司的章程規定「本公司主辦會計人員之任免，應由董事會以董事三分之二出席，及出席董事全體同意。」則甲股份有限公司欲聘僱主辦會計人員，請問應如何處理？",{"webId":56,"year":57,"stem":58,"number":13},"book-113-1-bookkeeping-law-001",113,"依記帳士法規定，下列何者非記帳士與委任人訂立之委任書與記帳士執行業務應設置簿冊，兩者皆應載明之法定事項？",{"webId":60,"year":61,"stem":62,"number":13},"book-112-1-bookkeeping-law-001",112,"記帳士受委任後，非有正當事由，不得終止其契約；如須終止契約，記帳士應於幾日前通知委任人？",{"webId":64,"year":65,"stem":66,"number":13},"book-111-1-bookkeeping-law-001",111,"記帳士公會依章程所載，置理事 15 人。請問下期改選理事時，現任理事中最多有幾人可連任？",{"webId":68,"year":69,"stem":70,"number":13},"book-110-1-bookkeeping-law-001",110,"依記帳士法第 27 條規定的記帳士懲戒處分，其中有關停止執行業務處分的期限為何？又受停止執行業務處分累計滿多少年，應予除名？",false,1786689134387]