[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-113-1-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-113-1-稅務相關法規概要-001","book-113-1-tax-law-001",113,1,"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？",{"A":16,"B":17,"C":18,"D":19},"每逾三日按滯納數額加徵百分之一滯納金；逾 30 日仍未繳納者，移送強制執行","每逾二日按滯納數額加徵百分之一滯納金；逾 30 日仍未繳納者，移送強制執行","每逾一日按滯納數額加徵千分之一滯納金；逾 10 日仍未繳納者，移送強制執行","每逾一日按滯納數額加徵千分之一滯納金；逾 20 日仍未繳納者，移送強制執行","A",null,"本題考點：逾法定期限未繳納稅捐時，滯納金之加徵日數、比率與移送強制執行期限。\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」；同項但書則就因不可抗力或不可歸責於納稅義務人之事由，致不能依第 26 條、第 26 條之 1 規定期間申請延期或分期繳納者，定有於原因消滅後十日內申請回復原狀並補行申請，經核准免予加徵滯納金之機制。題幹已將但書情形排除，所問即為本文所定之每逾三日加徵百分之一、逾三十日移送強制執行，故選 A。\n【逐項排除】\n(A) 每逾三日按滯納數額加徵百分之一，逾 30 日移送強制執行：與第 20 條第一項本文之日數、比率與期限相符。\n(B) 每逾二日加徵百分之一：《稅捐稽徵法》第 20 條第一項之加徵單位為每逾三日；每逾二日加徵百分之一係《所得稅法》第 112 條第一項、《加值型及非加值型營業稅法》第 50 條第一項就各該稅目所定。\n(C) 每逾一日加徵千分之一，逾 10 日移送：加徵單位、比率與移送期限，均非《稅捐稽徵法》第 20 條第一項所定。\n(D) 每逾一日加徵千分之一，逾 20 日移送：比率為千分之一、期限為二十日，與同條項之百分之一及三十日不符。\n【記憶點】通則看《稅捐稽徵法》第 20 條：三日加徵百分之一，滿三十日移送強制執行。",true,[25,30,34,38,42,46],{"webId":26,"stem":27,"number":28,"year":29,"session":13},"book-112-1-tax-law-050","郭君結婚時，其祖父、父親、母親及大哥各自分別贈與現金 100 萬元。依遺產及贈與稅法第 20 條規定，前述贈與得「不計入贈與總額」之金額為多少？",50,112,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-tax-law-002","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？",2,{"webId":35,"stem":36,"number":37,"year":29,"session":13},"book-112-1-tax-law-049","關於遺產稅及贈與稅之申報規定，下列敘述何者正確？",49,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-tax-law-003","為降低納稅義務人因強制執行發生不能恢復損害之可能，並兼顧納稅義務人權益，若納稅義務人對復查決定之應納稅額繳納部分比例之稅額，並依法提起訴願者，得暫緩移送強制執行。該繳納比例依現行稅捐稽徵法之規定為何？",3,{"webId":43,"stem":44,"number":45,"year":29,"session":13},"book-112-1-tax-law-048","依遺產及贈與稅法相關規定，下列有關繼承財產為已在證券交易所上市之有價證券（以下簡稱上市股票）價值估定方式，何者錯誤？",48,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-tax-law-004","稅捐稽徵法有關罰則之規定，下列敘述何者錯誤？",4,[51,55,58,62,66],{"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":29,"stem":57,"number":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":59,"year":60,"stem":61,"number":13},"book-111-1-tax-law-001",111,"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":63,"year":64,"stem":65,"number":13},"book-110-1-tax-law-001",110,"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,1786689126806]