[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-112-1-tax-law-002":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"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":14,"stem":15,"options":16,"answer":21,"answerNote":22,"lawYear":12,"explanation":23,"freq":13,"indexable":24},"book-112-1-稅務相關法規概要-002","book-112-1-tax-law-002",112,1,2,"某國稅局查得我國居住之個人甲及乙分別欠繳稅款 80 萬元、200 萬元，我國公司 A、B 分別欠繳稅款 220 萬元、300 萬元，均屬確定案件，因納稅義務人均未提供擔保且國稅局已採取稅捐保全措施，依稅捐稽徵法第 24 條規定，何者得由財政部函請內政部移民署限制其出境？",{"A":17,"B":18,"C":19,"D":20},"甲、乙","A 公司負責人、B 公司負責人","乙、A 公司負責人、B 公司負責人","甲、乙、A 公司負責人、B 公司負責人","C",null,"本題考點：《稅捐稽徵法》第 24 條第三項限制出境的金額門檻，以及營利事業被限制出境的對象是負責人而非公司本身。\n【正解理由】依《稅捐稽徵法》第 24 條第三項，在中華民國境內居住之個人或在中華民國境內之營利事業，其已確定之應納稅捐逾法定繳納期限尚未繳納完畢，所欠繳稅款及已確定之罰鍰單計或合計，個人在新臺幣一百萬元以上，營利事業在新臺幣二百萬元以上者，得由財政部函請內政部移民署限制其出境；其為營利事業者，得限制其負責人出境。本題四個欠稅人均屬確定案件、均未提供擔保且稽徵機關已實施稅捐保全措施，同項但書的兩種排除情形都不存在，因此只剩金額門檻要比對：乙欠繳新臺幣 2,000,000 元已達個人門檻，A 公司欠繳新臺幣 2,200,000 元、B 公司欠繳新臺幣 3,000,000 元均達營利事業門檻而及於其負責人，故選 C。\n【逐項排除】\n(A) 甲欠繳新臺幣 800,000 元，未達同項所定個人新臺幣一百萬元門檻，且本項未列入兩家公司的負責人。\n(B) 漏列欠繳新臺幣 2,000,000 元、已達個人門檻的乙。\n(C) 乙達個人一百萬元門檻，A、B 兩公司均達營利事業二百萬元門檻，被限制出境者為其負責人，與同項相符。\n(D) 甲的欠稅額低於個人門檻，不在得限制出境之列。\n【記憶點】個人一百萬、營利事業二百萬，公司欠稅擋的是負責人的護照。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"session":13},"book-112-1-tax-law-001","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":30,"stem":31,"number":32,"year":12,"session":13},"book-112-1-tax-law-003","財政部或經其指定之稅捐稽徵機關依稅捐稽徵法第 34 條第 1 項規定，公告重大欠稅案件或重大逃漏稅捐案件之欠稅人或逃漏稅捐人姓名或名稱與內容，下列何種案件，不包括在內？",3,{"webId":34,"stem":35,"number":36,"year":37,"session":13},"book-111-1-tax-law-050","被繼承人死亡後始經法院判決確定為其所有之財產，遺產稅納稅義務人應自判決確定之日起，多久時間內補申報遺產稅？",50,111,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-tax-law-004","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？",4,{"webId":43,"stem":44,"number":45,"year":37,"session":13},"book-111-1-tax-law-049","依現行稅法，下列關於贈與稅之計算，何者有誤？",49,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-tax-law-005","有關稅捐稽徵法申請延期或分期繳納稅捐之規定，下列敘述何者正確？",5,[51,55,59,62,66],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-002",114,"根據稅捐稽徵法規定，下列擔保品價值之計算何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-002",113,"若因適用法令、認定事實、計算或其他原因之錯誤，且非歸責於政府機關，所致之溢繳稅款，納稅義務人得自繳納之日起幾年內提出具體證明，申請退還？",{"webId":60,"year":37,"stem":61,"number":14},"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？",{"webId":63,"year":64,"stem":65,"number":14},"book-110-1-tax-law-002",110,"個人購買短期票券，其到期兌償金超過首次發售價格部分，應如何計徵綜合所得稅？",{"webId":67,"year":68,"stem":69,"number":14},"book-109-1-tax-law-002",109,"依據所得稅法規定，下列所得分類何者正確？",false,1786689127331]