[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-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-110-1-稅務相關法規概要-008","book-110-1-tax-law-008",110,1,8,"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？",{"A":17,"B":18,"C":19,"D":20},"2 倍以下","3 倍以下","4 倍以下","5 倍以下","B",null,"本題考點：所得稅漏稅罰的兩檔倍數。《所得稅法》第 110 條把「已申報而漏報」與「根本沒申報」分成兩項，倍數與計罰基礎都不同。\n【正解理由】《所得稅法》第 110 條第二項規定：「納稅義務人未依本法規定自行辦理結算、決算或清算申報，而經稽徵機關調查，發現有依本法規定課稅之所得額者，除依法核定補徵應納稅額外，應照補徵稅額，處三倍以下之罰鍰。」題示情形正是未辦結算申報而經稽徵機關調查查得應課稅所得額，計罰基礎為補徵稅額，倍數為三倍以下，故選 B。\n【逐項排除】\n(A) 二倍以下是《所得稅法》第 110 條第一項的倍數，適用於已依規定辦理結算、決算或清算申報，而對應申報課稅之所得額有漏報或短報者，且以所漏稅額為計罰基礎，前提與本題的未申報不同。\n(B) 三倍以下與《所得稅法》第 110 條第二項所定「照補徵稅額，處三倍以下之罰鍰」相符。\n(C) 《所得稅法》第 110 條各項所定倍數為二倍、三倍與一倍，並無四倍之罰鍰。\n(D) 五倍以下罰鍰見於《加值型及非加值型營業稅法》第 51 條第一項，適用於未依規定申請稅籍登記而營業、短報或漏報銷售額、虛報進項稅額等營業稅漏稅情形，與《所得稅法》第 110 條分屬不同稅目。\n【記憶點】有申報看「所漏稅額」乘二倍以下，沒申報看「補徵稅額」乘三倍以下。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-tax-law-007","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？",7,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-tax-law-009","營利事業預先提列備抵呆帳者，其呆帳損失之認列，下列敘述何者正確？",9,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-tax-law-006","依據統一發票使用辦法第 22 條之規定，營業人對當期購買之統一發票賸餘空白未使用部分，應如何處理？",6,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-tax-law-010","假設甲公司帳載營業毛利 900 萬元，營業費用 700 萬元，其中捐贈費用 100 萬元包括以下三筆：透過興學基金會未指定學校捐贈 20 萬元，指定某私立大學 60 萬元，及自行捐贈某私立大學 20 萬元。甲公司當年度可認列之捐贈費用金額為多少？",10,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-tax-law-005","甲公司採用分期付款方式銷貨並以毛利百分比法認列銷貨利益，本年度期初分期付款未實現毛利為 100 萬元，期初應收分期付款餘額為 200 萬元，本年度銷貨總額為 500 萬元，銷貨毛利為 300 萬元，分期付款收款總額為 350 萬元，則該公司本年度認列之分期付款銷貨利益為多少元？",5,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-011","依營利事業查核準則規定，營利事業繳納以下何種稅款，得列為費用或損失？",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-109-1-tax-law-008",109,"納稅義務人申報綜合所得稅時，計算下列何種所得不得減除必要之成本或費用？",false,1786689128390]