[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-111-1-tax-law-001":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":24,"sameNumber":50,"hasEssay":70},"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":13,"stem":14,"options":15,"answer":20,"answerNote":21,"lawYear":12,"explanation":22,"freq":13,"indexable":23},"book-111-1-稅務相關法規概要-001","book-111-1-tax-law-001",111,1,"依稅捐稽徵法規定，納稅義務人逾期繳納稅捐加徵滯納金者，每逾 ① 日按滯納數額加徵 1%，總加徵率最高為 ② %。上述①、②分別為：",{"A":16,"B":17,"C":18,"D":19},"2、10","3、10","2、15","3、15","B",null,"本題考點：《稅捐稽徵法》第 20 條滯納金的加徵頻率與加徵上限，屬純條文數值題。\n【正解理由】依《稅捐稽徵法》第 20 條第一項，「依稅法規定逾期繳納稅捐應加徵滯納金者，每逾三日按滯納數額加徵百分之一滯納金；逾三十日仍未繳納者，移送強制執行」。加徵的計算單位是三日一次、每次百分之一，而加徵只能延續到逾期三十日為止，三十日除以三日等於十次，十次乘以百分之一即為百分之十，故選 B。\n【逐項排除】\n(A) ①寫二日與同法第 20 條第一項「每逾三日」不符，二日是《所得稅法》第 112 條第一項與《遺產及贈與稅法》第 51 條第一項各自的規定；②的百分之十雖與上限相符，仍因①與條文牴觸而不可選。\n(B) ①三日、②百分之十，與《稅捐稽徵法》第 20 條第一項「每逾三日按滯納數額加徵百分之一」及「逾三十日仍未繳納者，移送強制執行」推得的十次上限完全相符，為正確組合。\n(C) ①二日已與《稅捐稽徵法》第 20 條第一項不符；②百分之十五也超出三十日內僅能加徵十次所能達到的加徵率。\n(D) ①三日與《稅捐稽徵法》第 20 條第一項相符，但②的加徵率上限，與該項在逾三十日移送強制執行前最多加徵十次、合計百分之十的結果不符。\n【記憶點】三日加徵一次、十次封頂百分之十，滿三十日就移送強制執行。",true,[25,30,34,38,42,46],{"webId":26,"stem":27,"number":28,"year":29,"session":13},"book-110-1-tax-law-050","依所得稅法相關規定，營利事業認列捐贈之費用，下列敘述何者錯誤？",50,110,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-tax-law-002","有關稅捐稽徵法新增之核課期間不完成事由，下列敘述何者錯誤？",2,{"webId":35,"stem":36,"number":37,"year":29,"session":13},"book-110-1-tax-law-049","營利事業分期付款銷貨採下列那種方法計算損益者，有關銷貨收入之應收債權，不得提列備抵呆帳？",49,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-tax-law-003","某甲於民國 111 年 5 月 10 日完成 110 年度綜合所得稅申報和繳納，核課期間之起算日為下列何者？",3,{"webId":43,"stem":44,"number":45,"year":29,"session":13},"book-110-1-tax-law-048","納稅義務人已於 110 年 5 月 30 日申報綜合所得稅，且無故意以詐欺或其他不正當方法逃漏稅捐，核課期間至何時截止？",48,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-tax-law-004","甲公司和乙公司合併後另設立丙公司，甲公司合併前有應納地價稅，乙公司合併前有應退營利事業所得稅，合併前兩公司之應納和應退稅捐如何處理？",4,[51,55,59,63,66],{"webId":52,"year":53,"stem":54,"number":13},"book-114-1-tax-law-001",114,"經核准分期繳納之稅款，個人在新臺幣至少多少元以上，稅捐稽徵機關得要求納稅義務人提供相當擔保？",{"webId":56,"year":57,"stem":58,"number":13},"book-113-1-tax-law-001",113,"除因不可抗力或非歸責於納稅義務人之事由，得依法申請延期或分期繳納稅捐者外，對於逾法定期限未繳納稅捐者應加徵滯納金之規定為何？",{"webId":60,"year":61,"stem":62,"number":13},"book-112-1-tax-law-001",112,"納稅義務人 112 年就稅捐案件申請復查，經復查決定後仍有應納稅款未繳納者，下列何種情形，納稅義務人雖已依法提起訴願，惟稅捐稽徵機關仍應依稅捐稽徵法第 39 條第 2 項規定移送強制執行？",{"webId":64,"year":29,"stem":65,"number":13},"book-110-1-tax-law-001","下列何者屬於綜合所得稅申報之特別扣除額項目？",{"webId":67,"year":68,"stem":69,"number":13},"book-109-1-tax-law-001",109,"下列那些項目應計入綜合所得總額合併計稅？①領取醫療保險給付 20 萬元 ②抽中百貨公司舉辦之活動獎金 50 萬元 ③母親贈與現金 250 萬元 ④年終獎金 15 萬元 ⑤公司給付每月伙食費 2,400 元，全年合計 28,800 元",false,1786689127825]