[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-tax-law-026":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-109-1-稅務相關法規概要-026","book-109-1-tax-law-026",109,1,26,"依稅捐稽徵法規定，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"納稅義務人欠繳應納稅捐者，稽徵機關得直接函請內政部移民署限制該欠稅人出境","納稅義務人欠繳應納稅捐，但已提供相當財產擔保者，稽徵機關得免提供擔保，直接向法院聲請就欠稅人財產實施假扣押","營利事業行政救濟案件欠稅金額在新臺幣 200 萬元以上者，得由財政部函請內政部移民署限制負責人出境","營利事業欠繳應納稅捐者，稽徵機關得通知經濟部限制該營利事業減資或註銷之登記","D",null,"本題考點：《稅捐稽徵法》第 24 條四種稅捐保全手段的發動機關與門檻——禁止財產移轉、限制減資或註銷登記、聲請假扣押與限制出境。\n【正解理由】依《稅捐稽徵法》第 24 條第一項，納稅義務人欠繳應納稅捐者，稅捐稽徵機關得就納稅義務人相當於應繳稅捐數額之財產，通知有關機關，不得為移轉或設定他項權利；其為營利事業者，並得通知主管機關，限制其減資或註銷之登記，而公司登記之主管機關即經濟部。本選項與該項後段相符，故選 D。\n【逐項排除】\n(A) 敘述錯誤。依《稅捐稽徵法》第 24 條第三項，限制出境須由財政部函請內政部移民署為之，稽徵機關不能逕行函請，且以已確定之應納稅捐逾法定繳納期限尚未繳納完畢並達金額門檻為前提。\n(B) 敘述錯誤。《稅捐稽徵法》第 24 條第二項但書明定，納稅義務人已提供相當財產擔保者，不在此限，即不得再聲請假扣押；免提供擔保是稽徵機關聲請假扣押時的效果，不是納稅義務人提供擔保後的效果。\n(C) 敘述錯誤。依《稅捐稽徵法》第 24 條第三項，營利事業在行政救濟程序終結前的門檻為新臺幣三百萬元以上，新臺幣二百萬元是其已確定應納稅捐逾期未繳的門檻。\n(D) 敘述正確。與《稅捐稽徵法》第 24 條第一項後段限制營利事業減資或註銷登記之規定一致。\n【記憶點】禁止處分與限制減資由稽徵機關發動，限制出境只有財政部能函請。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-tax-law-025","依據稅捐稽徵法第 48 條之 1，納稅義務人已向稅捐稽徵機關補報並補繳所漏稅款者，符合一定條件可以免除其相關之處罰，下列何者非屬該條文之相關規定？",25,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-tax-law-027","依稅捐稽徵法規定，財政部得予外國政府或國際組織進行稅務用途資訊交換及提供其他稅務協助，但諦約他方有下列何種情形，不得與其進行資訊交換？",27,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-tax-law-024","依稅捐稽徵法第 5 條規定，財政部依互惠原則與外國政府或國際組織商訂稅務用途資訊交換；如果有關機關、機構未依規定進行金融帳戶盡職審查或其他審查並提供締約他方之資訊，依稅捐稽徵法第 46 條之 1 將由財政部或其授權之機關作何種處罰？",24,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-tax-law-028","依現行所得稅法及所得基本稅額條例之規定，下列敘述何者正確？",28,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-109-1-tax-law-023","依稅捐稽徵法規定，在中華民國境內居住之個人欠繳稅款達一定金額將被限制出境，但已提供相當擔保者，應解除其限制。依同法規定，所稱相當擔保，包括下列何者？①黃金，按九折計算 ②上市之有價證券，按九折計算 ③上櫃之有價證券，按八折計算 ④易於變價、無產權糾紛且能足額清償之土地 ⑤銀行存款單摺，按存款本金加計利息計值",23,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-tax-law-029","下列何者不是稅捐稽徵法所稱，應由稅捐稽徵機關依稅籍底冊核定課徵之稅捐？",29,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-026",114,"依現行營利事業所得稅查核準則，下列何種捐贈可全數列入營利事業當年度之費用或損失？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-026",113,"依據營利事業所得稅查核準則，下列何者應列為「非營業收入」？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-026",112,"A 公司為貿易業，111 年聘僱甲員工，每月薪資 6 萬元（內含甲自願提繳勞工退休金 3,600 元），共 12 個月，每月另給付伙食費 5,000 元，年底給付 1 個月年終獎金，並以甲為受益人為其投保團體人壽保險，每年負擔保險費 3,000 元，甲當年應公司要求出差 2 次，共支領差旅費 4 萬元，A 公司應申報甲員工 111 年度薪資所得扣繳憑單之給付總額為何？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-026",111,"根據營利事業所得稅查核準則，下列有關捐贈之認列何者是錯誤的？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-026",110,"贈與稅的應納稅額最少在多少元以上，納稅義務人確有困難無法一次繳納現金者，可以申請分期繳納？",false,1786689129059]