[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-tax-law-007":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-007","book-108-1-tax-law-007",108,1,7,"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？",{"A":17,"B":18,"C":19,"D":20},"6 個月","9 個月","12 個月","18 個月","A",null,"本題考點：《稅捐稽徵法》第 12-1 條第七項的事前諮詢制度，以及稅捐稽徵機關的答覆期限。\n【正解理由】《稅捐稽徵法》第 12-1 條第七項明定「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，稅捐稽徵機關應於六個月內答覆」。題目所述的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，逐字對應該項的三個要件，答覆期限即為六個月，故選 A。\n【逐項排除】\n(A) 6 個月：與《稅捐稽徵法》第 12-1 條第七項所定答覆期限相符，為正解。\n(B) 9 個月：該項就答覆期限只給一個數字，九個月不在其中；本法以月為單位的另一個期間見第 35 條第四項的復查決定二個月，適用場合與數字都不同。\n(C) 12 個月：一年在本法出現於第 35 條第二項但書，指遲誤申請復查期間已逾一年者不得申請回復原狀，與諮詢答覆無關。\n(D) 18 個月：本法未設此期間。第 26 條的延期或分期繳納以三年為上限，第 28 條第二項的可歸責政府機關錯誤致溢繳者為自知有錯誤原因之日起二年內查明退還，都不是十八個月。\n【記憶點】交易前向稅捐稽徵機關申請諮詢，六個月內要得到答覆。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-tax-law-008","臺北市稅捐稽徵處有應退納稅義務人某甲之 107 年土地增值稅，若某甲 107 年在臺北市仍有下列稅款相關積欠，依稅捐稽徵法規定，何者應優先抵繳？",8,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-tax-law-009","依現行所得稅法，符合資格者之長期照顧特別扣除額，每人每年得扣除金額是多少？",9,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-010","臺北市林先生的兒子目前因在校就讀故租屋在外縣市，設其 107 年度 1 月至 12 月之每月租金為$12,000，假設林先生採列舉扣除額申報所得稅，且未申報有購屋借款利息，試問林先生申報 107 年度綜合所得稅時可列舉其受扶養兒子多少的房屋租金支出？",10,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-007",114,"有關納稅義務人死亡遺有財產者，其依法應繳納之稅捐，由下列何人優先負繳納義務？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-007",113,"民眾接獲臺北市稅捐稽徵處所寄發的各類稅捐繳納通知文書有記載、計算錯誤或重複時，得如何處理？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-007",112,"下列有關法院執行拍賣或交債權人承受之土地、房屋及貨物之稅捐稽徵規定，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-007",111,"有關稅捐稽徵法針對逃漏稅捐之刑事處罰，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-007",110,"依據統一發票使用辦法第 12 條之規定，營業人以貨物與他人交換貨物者，應於何時開立統一發票？",false,1786689129370]