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22 稅捐核課或處罰應恪遵正當法律程序,依納稅者權利保護法及相關法規規定,下列敘述何者錯誤? (A)國稅局所為課稅或處罰,應以書面敘明理由及法律依據 (B)納稅義務人應就課稅或處罰之要件事實,
問題詳情
22 稅捐核課或處罰應恪遵正當法律程序,依納稅者權利保護法及相關法規規定,下列敘述何者錯誤?
(A)國稅局所為課稅或處罰,應以書面敘明理由及法律依據
(B)納稅義務人應就課稅或處罰之要件事實,負證明責任
(C)國稅局違法調查所取得之證據,不得作為認定課稅或處罰之基礎
(D)國稅局依職權調查證據,不受當事人主張之拘束,對有利及不利事項一律注意
參考答案
上一篇 :
21 甲公司 112 年度營利事業所得結算申報案件,嗣經國稅局查得該公司出售資產交易涉有租稅規避情事,核定應補繳營利事業所得稅 100 萬元,並加徵租稅規避滯納金 15 萬元,稅單繳納期間末日適逢星期
下一篇 :
23 依稅捐稽徵法規定,有關停止並追回納稅義務人享受租稅優惠待遇,下列敘述何者錯誤? (A)納稅義務人逃漏稅捐情節重大者,財政部應停止並追回其違章行為所屬年度享受租稅優惠之待遇 (B)納稅義
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24 依納稅者權利保護法規定,國稅局查得甲於 111 年 2 月間代償其子所積欠鉅額銀行借款,涉有應課徵贈與稅情事,乃發函請甲於指定期日至國稅局備詢,為保障甲受調查時之權利,下 列敘述何者錯誤?
25 甲 112 年 1 月 31 日死亡,死亡日遺有應課遺產稅的土地一筆公告現值新臺幣(下同)3,000 萬元,以及國內上市公司 T 股票 100,000 股,當日收盤價每股 100 元,其應
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3 Under the Paris Convention for the Protection of Industrial Property, patents granted in different
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5 An owner of patented invention may sell the invention, transferring all the exclusive rights of it
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11 Under the provisions on____ , the Paris Convention for the Protection of Industrial Property
12 Under the Agreement on Trade-Related Aspects of Intellectual Property Rights, Members should
13 Under the R.O.C. Patent Act, a claimed utility model should be patented if, after____ , there is
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15 Under the R.O.C. Patent Act, where the term of an invention patent has expired, the patent should
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17 Which of the following descriptions about “duty of staff members and patent examiners” under the
18 According to the R.O.C. Patent Act, which one of the following statements about “patent applicati
19 Which one of the following descriptions concerning “substantial applicable condition of novelty”
20 Which of the following statements about a subject matter in the “statutory protection of utility
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23 According to the TRIPS Agreement, which one of the following statements about “patent rights
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