[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-tax-law-027":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-027","book-109-1-tax-law-027",109,1,27,"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？",{"A":17,"B":18,"C":19,"D":20},"能夠提供同類對等資訊","請求資訊能夠提升雙方的公共利益","與我國無正式邦交國家","對取得之資訊無法保密","D",null,"本題考點：《稅捐稽徵法》第 5-1 條第二項但書所列，締約他方有哪些情形時不得與其進行稅務用途資訊交換。\n【正解理由】依《稅捐稽徵法》第 5-1 條第二項，與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，應基於互惠原則，依已生效之條約或協定辦理；但締約他方有該項但書所列情形之一者，不得與其進行資訊交換，其中第二款即為「對取得之資訊予以保密，顯有困難」。本選項正落在該款，故選 D。\n【逐項排除】\n(A) 不屬不得交換之情形。《稅捐稽徵法》第 5-1 條第二項但書第一款所定者為「無法對等提供我國同類資訊」，能夠提供同類對等資訊者，正是互惠原則所要求的狀態。\n(B) 不屬不得交換之情形。《稅捐稽徵法》第 5-1 條第二項但書第四款所定者為「請求資訊之提供將有損我國公共利益」，能提升公共利益者不在限制之列。\n(C) 不屬不得交換之情形。《稅捐稽徵法》第 5-1 條第二項但書五款是以資訊的對等性、保密可行性、用途、我國公共利益及是否先盡調查程序為判準，並未把有無正式邦交列為要件。\n(D) 屬不得交換之情形。與《稅捐稽徵法》第 5-1 條第二項但書第二款文字相符。\n【記憶點】五款不得交換：不對等、難保密、非稅務用途、有損我國公共利益、未先盡調查程序。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-tax-law-026","依稅捐稽徵法規定，下列敘述何者正確？",26,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-tax-law-030","依所得基本稅額條例，居住者申報 108 年度海外所得之課稅規定，下列敘述何者正確？",30,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-027",114,"依現行營利事業所得稅查核準則，有關職工福利金之規定，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-027",113,"依據營利事業所得稅查核準則，有關營利事業列報利息費用應注意事項，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-027",112,"依所得稅法規定，下列何種所得免納所得稅？①個人出售上市公司股票所得 ②因繼承而取得之財產 ③國立大學校長所領主管特支費 ④上市公司幹部所領主管特支費 ⑤個人接受公司贈與所取得之財產 ⑥出售未發行股票之股權憑證所獲所得",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-027",111,"根據營利事業所得稅查核準則，下列有關福利金之提撥標準及費用認列何者是錯誤的？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-027",110,"依據遺產及贈與稅法第 24 條之規定，贈與稅的申報期限為下列何者？",false,1786689129064]