[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-111-1-tax-law-004":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":49,"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":14,"stem":15,"options":16,"answer":21,"answerNote":22,"lawYear":12,"explanation":23,"freq":13,"indexable":24},"book-111-1-稅務相關法規概要-004","book-111-1-tax-law-004",111,1,4,"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？",{"A":17,"B":18,"C":19,"D":20},"應納之地價稅由甲公司繳納","應退之營利事業所得稅退還乙公司","應納之地價稅由丙公司繳納，應退之營利事業所得稅退還丙公司","應納之地價稅由丙公司繳納，應退之營利事業所得稅退還乙公司","C",null,"本題考點：營利事業因合併而消滅後，合併前應納稅捐由誰繳納，以及應退稅款歸屬於何人。\n【正解理由】依《稅捐稽徵法》第 15 條，「營利事業因合併而消滅時，其在合併前之應納稅捐，應由合併後存續或另立之營利事業負繳納之義務」。甲公司與乙公司合併後另設立丙公司，正是條文所稱「另立」的情形，甲公司合併前的地價稅債務因而由丙公司負繳納義務；乙公司既已因合併而消滅，已無得受領退稅的權利主體存在，其合併前的權利義務一併由另立之丙公司承受，應退之營利事業所得稅自應退還丙公司，故選 C。\n【逐項排除】\n(A) 甲公司已因合併而消滅，同法第 15 條把繳納義務移轉給合併後存續或另立之營利事業，應納地價稅不可能仍由甲公司繳納。\n(B) 乙公司同樣因合併而消滅，法人格已不存在，退稅無從退還於該公司。\n(C) 應納地價稅依同法第 15 條由另立之丙公司繳納，應退之營利事業所得稅則隨權利義務之承受歸於丙公司，兩項處理一致，為正確組合。\n(D) 前半段由丙公司繳納地價稅與同法第 15 條相符，後半段把退稅退還已消滅之乙公司，與該公司法人格已不存在的事實不合。\n【記憶點】合併而消滅的公司，應納與應退都跟著存續或另立的那一家走。",true,[26,30,34,38,42,45],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-tax-law-005","因適用法令、認定事實、計算錯誤而溢繳稅款者，納稅義務人得自繳納之日起 ① 年內申請退還；但因可歸責於政府機關之錯誤， ② 年內申請退還。上述①、②分別為下列何者？",5,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-tax-law-006","下列何者為稅捐稽徵法第 49 條但書所列不在稅捐準用之範圍？①罰鍰 ②滯納金 ③滯報金 ④利息 ⑤怠報金",6,{"webId":43,"stem":44,"number":13,"year":12,"session":13},"book-111-1-tax-law-001","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：",{"webId":46,"stem":47,"number":48,"year":12,"session":13},"book-111-1-tax-law-007","有關稅捐稽徵法針對逃漏稅捐之刑事處罰，下列敘述何者錯誤？",7,[50,54,58,62,66],{"webId":51,"year":52,"stem":53,"number":14},"book-114-1-tax-law-004",114,"某營利事業因故被補徵稅款，繳納期限至民國 114 年 7 月 14 日（非假日）截止，該營利事業不服欲申請復查，依稅捐稽徵法之規定，最遲應於何日前提出？",{"webId":55,"year":56,"stem":57,"number":14},"book-113-1-tax-law-004",113,"稅捐稽徵法有關罰則之規定，下列敘述何者錯誤？",{"webId":59,"year":60,"stem":61,"number":14},"book-112-1-tax-law-004",112,"納稅義務人以詐術或其他不正當方法逃漏稅捐，應依稅捐稽徵法規定處以刑罰者，下列敘述何者錯誤？",{"webId":63,"year":64,"stem":65,"number":14},"book-110-1-tax-law-004",110,"營利事業為員工投保團體健康保險，其由營利事業負擔之保險費，每人每月最多在新臺幣多少元以內，免視為員工之薪資所得？",{"webId":67,"year":68,"stem":69,"number":14},"book-109-1-tax-law-004",109,"依現行各類所得扣繳率標準規定，取得下列所得之扣繳規定，何者正確？",false,1786689127861]