[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-019":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":71},"記帳相關法規概要","bookkeeping-law","記帳相關法規 · Bookkeeping Law","記帳法規","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-111-1-記帳相關法規概要-019","book-111-1-bookkeeping-law-019",111,1,19,"在行政程序法中，有關行政處分之「撤銷」與「廢止」之差異，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"行政處分經廢止後，原則上自廢止時起，失其效力","得撤銷之行政處分，一旦宣告撤銷，該處分溯及既往失其效力","受益人未履行行政處分所附之負擔者，其廢止得溯及既往失其效力","撤銷針對合法之行政處分，廢止針對違法之行政處分","D",null,"本題考點：《行政程序法》上行政處分「撤銷」與「廢止」的區辨，關鍵在處理的對象是違法處分還是合法處分，以及效力究竟溯及既往還是向將來發生。\n【正解理由】依《行政程序法》關於行政處分效力的章節，撤銷處理的是違法的行政處分，使其自始失其效力；廢止處理的是本身合法，但因情事變更、法規變更或其他法定原因而不宜繼續存在的行政處分，原則上自廢止時起向將來失其效力。選項 D 把兩者的對象完全對調，敘述錯誤，故選 D。\n【逐項排除】\n(A) 敘述正確。廢止的對象既然是合法處分，處分作成後至廢止前所生的法律效果值得維持，其效力原則上自廢止時起向將來消滅。\n(B) 敘述正確。撤銷的對象是違法處分，該處分自始欠缺合法基礎，經撤銷後原則上溯及既往失其效力；例外情形是為維護公益或避免受益人財產上之損失，由處分機關另定失效日期。\n(C) 敘述正確。附負擔的授益處分，受益人未履行該負擔者，屬得廢止的法定事由，且此種情形的廢止得溯及既往失其效力，是廢止原則向後生效的例外。\n(D) 敘述錯誤。撤銷針對的是違法處分，廢止針對的是合法處分，本項恰好寫反，故為應選的錯誤選項。\n【記憶點】違法用撤銷、合法用廢止；撤銷原則往前溯，廢止原則向後走。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-bookkeeping-law-018","從事網路拍賣業者，是否須辦理商業登記？",18,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-bookkeeping-law-020","有關行政處分於法定救濟期間經過後，得重新申請撤銷、廢止或變更之規定，下列敘述何者正確？",20,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-bookkeeping-law-017","下列敘述何者正確？",17,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-bookkeeping-law-021","關於記帳士懲戒，下列敘述何者錯誤？",21,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-bookkeeping-law-016","有關公司名稱預查審核之相關規定，下列敘述何者正確？",16,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-022","甲記帳士受乙公司委任辦理營業稅申報並幫助乙公司以不正當方法逃漏稅捐，經檢察官提起公訴，下列敘述何者錯誤？",22,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-019",114,"下列有關長期性投資之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-019",113,"主管機關依職權或利害關係人之申請，廢止公司登記，除命令解散或裁定解散外，應定多久期間，催告公司負責人聲明異議？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-019",112,"會計憑證如因主管該項人員之故意或過失，致該項會計憑證毀損、缺少或滅失而致商業遭受損害時，該損害由誰賠償？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-019",110,"適用商業會計法的主體有那些？①公司 ②非小規模之獨資、合夥 ③小規模之獨資、合夥 ④信用合作社 ⑤私立學校",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-019",109,"已支付所得稅金額超過本期及前期應付金額之部分，稱為：",false,1786689133086]