[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-tax-law-003":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-108-1-稅務相關法規概要-003","book-108-1-tax-law-003",108,1,3,"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",{"A":17,"B":18,"C":19,"D":20},"①②","①③","②③","②④","D",null,"本題考點：《稅捐稽徵法》第 12-1 條的實質課稅原則，考稽徵機關認定課稅構成要件事實時所依據者為何。\n【正解理由】《稅捐稽徵法》第 12-1 條第二項明定「稅捐稽徵機關認定課徵租稅之構成要件事實時，應以實質經濟事實關係及其所生實質經濟利益之歸屬與享有為依據」，條文點名的兩件事，正是②實質經濟事實關係與④實質經濟利益之歸屬與享有。同條第一項並要求涉及租稅事項之法律，其解釋應本於租稅法律主義之精神，依各該法律之立法目的，衡酌經濟上之意義及實質課稅之公平原則為之；同條第四項則把租稅規避與構成要件事實的舉證責任放在稅捐稽徵機關，故選 D。\n【逐項排除】\n(A) ①②中的②正確，但①形式外觀之法律行為不在《稅捐稽徵法》第 12-1 條第二項所列依據之內。\n(B) ①③兩者都停在形式外觀層次，與同條第一項衡酌經濟上之意義及實質課稅公平原則的要求相反。\n(C) ②③中的②正確，③形式外觀之法律關係同樣不是第 12-1 條第二項所定的認定依據。\n(D) ②④與第 12-1 條第二項的文字逐字相符，為正解。\n【記憶點】實質課稅看兩件事：實質的經濟事實關係，以及實質經濟利益歸誰享有。",true,[26,30,34,37,41,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":13,"year":12,"session":13},"book-108-1-tax-law-001","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",{"webId":38,"stem":39,"number":40,"year":12,"session":13},"book-108-1-tax-law-005","依所得稅法施行細則規定，公司之應付股利，於股東會決議分配盈餘之日起，幾個月內尚未給付者，視同給付？",5,{"webId":42,"stem":43,"number":44,"year":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-006","所得稅法中關於薪資所得之計算，除了薪資所得特別扣除額可減除外，與提供勞務直接相關且由所得人負擔之下列必要費用合計金額超過薪資所得特別扣除額者，亦得檢附相關證明文件核實自薪資收入中減除該必要費用。試問下列何者不包括在內？",6,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-003",114,"丙營業人未依規定申請稅籍登記即開始營業，被處 2 萬元罰鍰；若在該期間之營業額按所漏稅額處五倍以下罰鍰為 80 萬元。請問丙營業人應繳多少罰鍰？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-003",113,"為降低納稅義務人因強制執行發生不能恢復損害之可能，並兼顧納稅義務人權益，若納稅義務人對復查決定之應納稅額繳納部分比例之稅額，並依法提起訴願者，得暫緩移送強制執行。該繳納比例依現行稅捐稽徵法之規定為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-003",112,"財政部或經其指定之稅捐稽徵機關依稅捐稽徵法第 34 條第 1 項規定，公告重大欠稅案件或重大逃漏稅捐案件之欠稅人或逃漏稅捐人姓名或名稱與內容，下列何種案件，不包括在內？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-003",111,"某甲於民國 111 年 5 月 10 日完成 110 年度綜合所得稅申報和繳納，核課期間之起算日為下列何者？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-003",110,"下列何者為營利事業所得稅申報書營業收入調節欄項下，開立統一發票金額之加項？",false,1786689129336]