[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-tax-law-001":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":24,"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":13,"stem":14,"options":15,"answer":20,"answerNote":21,"lawYear":12,"explanation":22,"freq":13,"indexable":23},"book-108-1-稅務相關法規概要-001","book-108-1-tax-law-001",108,1,"稅捐稽徵法第 21 條所稱應由稅捐稽徵機關依稅籍底冊或查得資料核定課徵之稅捐，下列那幾種稅包括在其中？①地價稅 ②土地增值稅 ③房屋稅 ④使用牌照稅 ⑤印花稅 ⑥查定課徵之娛樂稅",{"A":16,"B":17,"C":18,"D":19},"①②③④","①②③④⑥","①③④⑥","①③④⑤⑥","C",null,"本題考點：《稅捐稽徵法》第 21 條第一項各款的核課期間分類，關鍵在於分辨哪些稅目屬於「由稅捐稽徵機關依稅籍底冊或查得資料核定課徵」。\n【正解理由】《稅捐稽徵法》第 21 條第一項第二款規定「依法應由納稅義務人實貼之印花稅，及應由稅捐稽徵機關依稅籍底冊或查得資料核定課徵之稅捐，其核課期間為五年」，印花稅在該款是與底冊課徵並列的另一段文字；同法第 22 條第三款、第四款也把印花稅與底冊或查得資料核定徵收之稅捐分列為不同的起算方式。地價稅、房屋稅、使用牌照稅均由稽徵機關依稅籍底冊發單開徵，查定課徵之娛樂稅則屬依查得資料核定，四者合為①③④⑥，故選 C。\n【逐項排除】\n(A) ①②③④ 誤把②土地增值稅列入。土地增值稅屬應由納稅義務人申報繳納之稅捐，落在《稅捐稽徵法》第 21 條第一項第一款，不是依底冊或查得資料核定課徵者。\n(B) ①②③④⑥ 雖補上⑥查定課徵之娛樂稅，卻仍保留②土地增值稅，錯在與(A)同一個要件。\n(C) ①③④⑥ 正確：地價稅、房屋稅、使用牌照稅為底冊發單課徵，查定課徵之娛樂稅為依查得資料核定，全部落在同款後段。\n(D) ①③④⑤⑥ 多列⑤印花稅。印花稅依《稅捐稽徵法》第 21 條第一項第二款是「應由納稅義務人實貼」者，與底冊課徵分屬兩類。\n【記憶點】底冊發單的地價稅、房屋稅、使用牌照稅，加上查定課徵的娛樂稅；印花稅自己貼，另算一類。",true,[25,30,34,38,42,46],{"webId":26,"stem":27,"number":28,"year":29,"session":13},"book-107-1-tax-law-050","黃小姐 106 年度出租房地產，租期自 106 年 1 月 1 日至 107 年 12 月 31 日，出租時一次收取兩年期租金 80 萬元，押金 20 萬元。假設未留存相關費用單據，郵政儲金一年期定期儲金固定利率為 1%。請問黃小姐 106 年度申報之租賃所得為多少元？",50,107,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-tax-law-002","納稅義務人對於核定稅捐之處分如有不服，因天災事變或其他不可抗力之事由，遲誤申請復查期間者，於其原因消滅後多久內得提出具體證明，申請回復原狀？又遲誤申請復查期間已逾多久者，不得申請？",2,{"webId":35,"stem":36,"number":37,"year":29,"session":13},"book-107-1-tax-law-049","依所得稅法相關規定，關於個人居住者之認定，下列敘述何者正確？",49,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-tax-law-003","依稅捐稽徵法，稅捐稽徵機關認定課徵租稅之構成要件事實時，應以下列何者為依據？①形式外觀之法律行為 ②實質經濟事實關係 ③形式外觀之法律關係 ④實質經濟利益之歸屬與享有",3,{"webId":43,"stem":44,"number":45,"year":29,"session":13},"book-107-1-tax-law-048","依所得稅法規定，勞務報酬是依據下列何項條件認定是否為我國境內之來源所得？",48,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-004","稅捐稽徵法所稱相當擔保，下列何者錯誤？",4,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":13},"book-114-1-tax-law-001",114,"經核准分期繳納之稅款，個人在新臺幣至少多少元以上，稅捐稽徵機關得要求納稅義務人提供相當擔保？",{"webId":56,"year":57,"stem":58,"number":13},"book-113-1-tax-law-001",113,"除因不可抗力或非歸責於納稅義務人之事由，得依法申請延期或分期繳納稅捐者外，對於逾法定期限未繳納稅捐者應加徵滯納金之規定為何？",{"webId":60,"year":61,"stem":62,"number":13},"book-112-1-tax-law-001",112,"納稅義務人 112 年就稅捐案件申請復查，經復查決定後仍有應納稅款未繳納者，下列何種情形，納稅義務人雖已依法提起訴願，惟稅捐稽徵機關仍應依稅捐稽徵法第 39 條第 2 項規定移送強制執行？",{"webId":64,"year":65,"stem":66,"number":13},"book-111-1-tax-law-001",111,"依稅捐稽徵法規定，納稅義務人逾期繳納稅捐加徵滯納金者，每逾 ① 日按滯納數額加徵 1%，總加徵率最高為 ② %。上述①、②分別為：",{"webId":68,"year":69,"stem":70,"number":13},"book-110-1-tax-law-001",110,"下列何者屬於綜合所得稅申報之特別扣除額項目？",false,1786689129305]