[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-108-1-tax-law-004":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":49,"hasEssay":70},"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-004","book-108-1-tax-law-004",108,1,4,"稅捐稽徵法所稱相當擔保，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"黃金，按九折計算","經中央銀行掛牌之外幣、核准上市之有價證券，按八折計算","政府發行經規定可十足提供公務擔保之公債，按其市值計算","銀行存款單摺，按存款本金額計值","C",null,"本題考點：《稅捐稽徵法》第 11-1 條所列相當擔保的擔保品種類，以及各款各自的計值方式。\n【正解理由】《稅捐稽徵法》第 11-1 條把相當擔保限定為四款擔保品，其中第二款明定「政府發行經規定可十足提供公務擔保之公債，按面額計值」。選項(C)把計值基準寫成按其市值計算，與該款的按面額計值不符；本題問的是敘述錯誤者，故選 C。\n【逐項排除】\n(A) 黃金按九折計算，與《稅捐稽徵法》第 11-1 條第一款前段相符，敘述正確；該款末段並定其計值辦法由財政部定之。\n(B) 經中央銀行掛牌之外幣、核准上市之有價證券按八折計算，與同條第一款後段相符，敘述正確。\n(C) 公債在同條第二款的計值基準是面額，不是市值，且該款所指公債限於政府發行且經規定可十足提供公務擔保者，本項與條文不符，為應選出的錯誤選項。\n(D) 銀行存款單摺按存款本金額計值，與同條第三款相符，敘述正確；同條第四款另留有其他經財政部核准，易於變價及保管，且無產權糾紛之財產作為兜底。\n【記憶點】黃金九折、外幣與上市有價證券八折、公債按面額、存款單摺按本金。",true,[26,30,34,38,42,45],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"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":46,"stem":47,"number":48,"year":12,"session":13},"book-108-1-tax-law-007","依稅捐稽徵法，納稅義務人得在從事特定交易行為前，提供相關證明文件，向稅捐稽徵機關申請諮詢，稅捐稽徵機關應於多久內答覆？",7,[50,54,58,62,66],{"webId":51,"year":52,"stem":53,"number":14},"book-114-1-tax-law-004",114,"某營利事業因故被補徵稅款，繳納期限至民國 114 年 7 月 14 日（非假日）截止，該營利事業不服欲申請復查，依稅捐稽徵法之規定，最遲應於何日前提出？",{"webId":55,"year":56,"stem":57,"number":14},"book-113-1-tax-law-004",113,"稅捐稽徵法有關罰則之規定，下列敘述何者錯誤？",{"webId":59,"year":60,"stem":61,"number":14},"book-112-1-tax-law-004",112,"納稅義務人以詐術或其他不正當方法逃漏稅捐，應依稅捐稽徵法規定處以刑罰者，下列敘述何者錯誤？",{"webId":63,"year":64,"stem":65,"number":14},"book-111-1-tax-law-004",111,"甲公司和乙公司合併後另設立丙公司，甲公司合併前有應納地價稅，乙公司合併前有應退營利事業所得稅，合併前兩公司之應納和應退稅捐如何處理？",{"webId":67,"year":68,"stem":69,"number":14},"book-110-1-tax-law-004",110,"營利事業為員工投保團體健康保險，其由營利事業負擔之保險費，每人每月最多在新臺幣多少元以內，免視為員工之薪資所得？",false,1786689129340]