[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-114-1-tax-law-003":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-003","book-114-1-tax-law-003",114,1,3,"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？",{"A":17,"B":18,"C":19,"D":20},"82 萬元","80 萬元","41 萬元","2 萬元","B",null,"本題考點：未辦稅籍登記即營業，同時該當行為罰與漏稅罰時，罰鍰數額如何決定。\n【正解理由】依《加值型及非加值型營業稅法》第 45 條，營業人未依規定申請稅籍登記者，除通知限期補辦外，並得處新臺幣三千元以上三萬元以下罰鍰；依《加值型及非加值型營業稅法》第 51 條第一項第一款，未依規定申請稅籍登記而營業者，除追繳稅款外，按所漏稅額處五倍以下罰鍰。前者罰未辦登記的行為，後者罰同一行為造成的漏稅結果，出於同一行為不得重複處罰，應就法定罰鍰額較高者裁處。行為罰 2 萬元、漏稅罰 80 萬元，取較高者，故選 B。\n【逐項排除】\n(A) 82 萬元，把 2 萬元與 80 萬元相加，等於對同一行為併罰兩次。\n(B) 80 萬元，《加值型及非加值型營業稅法》第 51 條第一項第一款的漏稅罰高於同法第 45 條的行為罰，從高裁處即為此數，為正解。\n(C) 41 萬元，取兩者平均並無依據，上開兩條均無折衷計算的規定。\n(D) 2 萬元，只取《加值型及非加值型營業稅法》第 45 條的行為罰，捨去較重的漏稅罰，方向相反。\n【演算步驟】比較式：應處罰鍰＝max（行為罰，漏稅罰）。行為罰＝新臺幣 20,000 元；漏稅罰＝新臺幣 800,000 元。max（20,000 元，800,000 元）＝800,000 元，即 80 萬元。\n【記憶點】同一行為觸犯行為罰與漏稅罰，從重擇一，不相加也不平均。",true,[26,30,34,37,41,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-tax-law-002","根據稅捐稽徵法規定，下列擔保品價值之計算何者錯誤？",2,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"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":38,"stem":39,"number":40,"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,{"webId":42,"stem":43,"number":44,"year":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-tax-law-006","依現行稅捐稽徵法之規定，逾期繳納稅捐應加徵滯納金者，每逾 3 日按滯納數額加徵多少滯納金？",6,[51,54,58,62,66],{"webId":52,"year":45,"stem":53,"number":14},"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？",{"webId":55,"year":56,"stem":57,"number":14},"book-112-1-tax-law-003",112,"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？",{"webId":59,"year":60,"stem":61,"number":14},"book-111-1-tax-law-003",111,"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？",{"webId":63,"year":64,"stem":65,"number":14},"book-110-1-tax-law-003",110,"下列何者為營利事業所得稅申報書營業收入調節欄項下，開立統一發票金額之加項？",{"webId":67,"year":68,"stem":69,"number":14},"book-109-1-tax-law-003",109,"王先生單身，撫養 70 歲的母親。108 年度家庭所得如下：王先生每月底領取薪資 8 萬元，其依勞工退休金條例就每月薪資 6%自願提繳退休金；另外，當年度取得員工分紅配股 5,000 股，股票帳簿劃撥日的時價為每股 40 元。母親每月領取月退金 3 萬元，並領有身心障礙手冊。全年健保費 6 萬元，其餘家庭支出沒有保留憑證。請問王先生申報 109 年度綜合所得淨額為何？",false,1786689126314]