[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-tax-law-008":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-008","book-108-1-tax-law-008",108,1,8,"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？",{"A":17,"B":18,"C":19,"D":20},"地價稅","房屋稅之滯納金","土地增值稅之滯報金","使用牌照稅","C",null,"本題考點：《稅捐稽徵法》第 29 條應退稅捐先抵繳積欠，及第 49 條滯報金準用稅捐規定後的抵繳對象。\n【正解理由】《稅捐稽徵法》第 29 條規定「納稅義務人應退之稅捐，稅捐稽徵機關應先抵繳其積欠」，扣抵後應即通知納稅義務人；同法第 49 條規定「滯納金、利息、滯報金、怠報金、短估金及罰鍰等，除本法另有規定者外，準用本法有關稅捐之規定」，滯報金因此本身即屬得抵繳之積欠。本件應退者為 107 年土地增值稅，積欠中與之同屬土地增值稅者即其滯報金，退補相抵落在同一稅目，故選 C。\n【逐項排除】\n(A) 地價稅依《稅捐稽徵法》第 6 條第二項雖與土地增值稅同列優先於一切債權及抵押權，但屬另一稅目之本稅。\n(B) 房屋稅之滯納金依第 49 條同樣準用稅捐之規定，得作為抵繳對象，但所附麗之本稅為房屋稅，非同一稅目。\n(C) 土地增值稅之滯報金所附麗之本稅，正是本件應退稅款的土地增值稅，抵繳順序上最優先，為正解。\n(D) 使用牌照稅為另一稅目之本稅，與本件應退之土地增值稅非同一稅目。\n【演算步驟】步驟一，應退稅款為某甲之 107 年土地增值稅。步驟二，依《稅捐稽徵法》第 29 條先抵繳積欠而非逕行退還。步驟三，依同法第 49 條，滯報金、滯納金均準用有關稅捐之規定，屬得抵繳之積欠。步驟四，取與應退稅款同一稅目者，優先抵繳土地增值稅之滯報金。\n【記憶點】應退的稅先抵積欠，同一稅目的滯報金排最前面。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-011","所得基本稅額條例施行細則規定，期貨交易所得（非到期前指定平倉者），其交易成本應採何種方法計算之？",11,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-008",114,"稅捐稽徵機關依法就納稅義務人應退之稅捐抵繳其積欠者，下列何者優先抵繳？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-008",113,"依據稅捐稽徵法，有關納稅義務的規定，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-008",112,"甲公司經 A 稅捐稽徵機關核定 111 年度營利事業所得稅結算申報有應退稅款，惟該公司已積欠稅款如下：①A 稅捐稽徵機關核定 110 年度營利事業所得稅之罰鍰 ②B 稅捐稽徵機關核定 109 年度營利事業所得稅之應補繳稅款 ③A 稅捐稽徵機關核定 110 年營業稅應補繳稅款 ④A 稅捐稽徵機關核定 109 年營業稅之罰鍰。依稅捐稽徵法及其施行細則有關納稅義務人退稅之抵欠順序規定，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-008",111,"試問下列何者為房地合一課徵所得稅之課稅範圍？①持有過半數之股權且其價值 50%以上為境內之房地 ②農地 ③預售屋及其坐落基地 ④設定地上權方式之房屋使用權 ⑤農舍",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-008",110,"依據所得稅法第 110 條之規定，納稅人未辦理結算申報，而經稽徵機關調查有應課稅之所得額者，除補徵稅款外，應照補徵稅額處幾倍以下之罰鍰？",false,1786689129376]