[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-114-1-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-114-1-稅務相關法規概要-002","book-114-1-tax-law-002",114,1,2,"根據稅捐稽徵法規定，下列擔保品價值之計算何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"黃金按九折計算","核準上市之有價證券按八折計算","銀行存款單摺，按存款本金加利息計算","經中央銀行掛牌之外幣按八折計算","C",null,"本題考點：《稅捐稽徵法》所稱相當擔保，各類擔保品的計值方式。\n【正解理由】依《稅捐稽徵法》第 11-1 條第一項第三款，銀行存款單摺是「按存款本金額計值」，條文只承認本金，並未把尚未到期的利息計入擔保價值。選項把計值基礎寫成存款本金加利息，與條文文字不符，正是題目要找的錯誤者，故選 C。\n【逐項排除】\n(A) 黃金按九折計算，與《稅捐稽徵法》第 11-1 條第一項第一款前段相符，敘述正確，不是本題要挑出的錯誤選項。\n(B) 核準上市之有價證券按八折計算，《稅捐稽徵法》第 11-1 條第一項第一款後段將上市或上櫃之有價證券定為八折，敘述正確。\n(C) 銀行存款單摺按存款本金加利息計算，《稅捐稽徵法》第 11-1 條第一項第三款寫的是按存款本金額計值，多算了利息，敘述錯誤，為正解。\n(D) 經中央銀行掛牌之外幣按八折計算，《稅捐稽徵法》第 11-1 條第一項第一款後段把經中央銀行掛牌之外幣與上市、上櫃有價證券並列，同按八折計算，敘述正確。\n【記憶點】九折只給黃金，八折給外幣與上市櫃有價證券，存款單摺只認本金、不加利息。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"session":13},"book-114-1-tax-law-001","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":30,"stem":31,"number":32,"year":12,"session":13},"book-114-1-tax-law-003","丙營業人未依規定申請稅籍登記即開始營業，被處 2 萬元罰鍰；若在該期間之營業額按所漏稅額處五倍以下罰鍰為 80 萬元。請問丙營業人應繳多少罰鍰？",3,{"webId":34,"stem":35,"number":36,"year":37,"session":13},"book-113-1-tax-law-050","若國稅局核定遺產稅應納稅額 500 萬元，下列何種情形納稅義務人不可以申請以實物抵繳？",50,113,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-tax-law-004","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？",4,{"webId":43,"stem":44,"number":45,"year":37,"session":13},"book-113-1-tax-law-049","下列何種情形須課徵贈與稅？①在請求權時效內無償免除債務 ②提出已支付價款確實證明的二親等親屬間財產之買賣，且該已支付之價款非由出賣人貸與或提供擔保向他人借得 ③法人贈與給另一法人 ④以顯著不相當之代價，讓與財產、免除或承擔債務",49,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-tax-law-005","營利事業應給與他人憑證而未給與，應自他人取得憑證而未取得，或應保存憑證而未保存者，下列有關之規定何者正確？",5,[51,54,58,62,66],{"webId":52,"year":37,"stem":53,"number":14},"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？",{"webId":55,"year":56,"stem":57,"number":14},"book-112-1-tax-law-002",112,"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？",{"webId":59,"year":60,"stem":61,"number":14},"book-111-1-tax-law-002",111,"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,1786689126303]