[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-bookkeeping-law-002":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"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":14,"stem":15,"options":16,"answer":21,"answerNote":22,"lawYear":12,"explanation":23,"freq":13,"indexable":24},"book-108-1-記帳相關法規概要-002","book-108-1-bookkeeping-law-002",108,1,2,"有關記帳士業務事件的主管機關下列何者正確？",{"A":17,"B":18,"C":19,"D":20},"稅務：財政部，商業會計：經濟部，商業登記：經濟部","稅務：國稅局，商業會計：金融監督管理委員會，商業登記：內政部","稅務：財政部，商業會計：金融監督管理委員會，商業登記：經濟部","稅務：財政部，商業會計：財政部，商業登記：財政部","A",null,"本題考點：記帳士執行業務時，稅務、商業會計、商業登記三類事件各自的中央主管機關歸屬。\n【正解理由】依《記帳士法》第 6 條，記帳士於執行業務事件，應分別依業務事件主管機關法令之規定辦理，故主管機關須按事件別分開認定。商業會計事件依《商業會計法》第 3 條第一項，主管機關「在中央為經濟部；在直轄市為直轄市政府；在縣（市）為縣（市）政府」；商業登記事件依《商業登記法》第 2 條第一項，主管機關同樣為「在中央為經濟部；在直轄市為直轄市政府；在縣（市）為縣（市）政府」。稅務事件之中央主管機關則為財政部，國稅局係其所屬之稅捐稽徵機關。三者對位之後，只有一組完全相符，故選 A。\n【逐項排除】\n(A) 稅務歸財政部，商業會計與商業登記皆歸經濟部，與《商業會計法》第 3 條、《商業登記法》第 2 條所定中央主管機關一致。\n(B) 國稅局係執行核課徵收之稽徵機關而非中央主管機關；商業會計非金融監督管理委員會主管；商業登記亦非內政部主管，三段皆與條文不符。\n(C) 稅務與商業登記兩段無誤，惟商業會計之中央主管機關依《商業會計法》第 3 條為經濟部，非金融監督管理委員會。\n(D) 商業會計依《商業會計法》第 3 條、商業登記依《商業登記法》第 2 條，中央主管機關均為經濟部，全部歸給財政部並不成立。\n【記憶點】錢的事找財政部，帳與登記的事找經濟部。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"session":13},"book-108-1-bookkeeping-law-001","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？",{"webId":30,"stem":31,"number":32,"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":34,"stem":35,"number":36,"year":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"year":37,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-005","依記帳士法規定，記帳士欲在登記開業區域以外之其他縣市執行業務時，應如何辦理？",5,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-002",114,"某乙公司為外國企業，要在高雄市設立分公司，分公司的資本額為新臺幣 1 億元。請問該外國企業的分公司在臺灣登記之受理機關及會計事務之主管機關為何？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-002",113,"對於記帳士、記帳及報稅代理人及其設立或登錄執業之事務所，有關「洗錢防制與打擊資恐風險內部控制」措施之敘述，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-002",112,"不得充任記帳士之情形，下列何者不在範圍之內？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-002",111,"在高雄市登錄執業之記帳士陳小姐欲將其記帳士事務所遷移至臺北市，有關辦理變更登錄之敘述，下列何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-002",110,"今年 25 歲的甲於大學畢業後，並未取得記帳士資格，也未依其他法律取得執行報稅業務資格，即擅自執行委任報稅及稅務諮詢等業務，請問依記帳士法第 34 條規定，應給予何種處罰？",false,1786689134394]