Fw: 請教有關扣繳問題---101普考稅務法規 - 稅務

By Daph Bay
at 2012-07-20T12:36
at 2012-07-20T12:36
Table of Contents
不好意思,想請問大家扣繳問題,
請問實務上 每月10日向國庫繳納扣繳稅款時,
是將每個月10日以前扣繳的稅款全部繳庫(包含上個月和這個月10日以前扣繳的稅款)?
亦或是只繳納到上個月為止扣繳的稅款呢?
因為看法條有點不太確定正確的做法應該如何,
請大家不吝指教,thanks a lot.
※ [本文轉錄自 Examination 看板 #1G1katxD ]
作者: wagamamat (wagamama) 站內: Examination
標題: [疑問] 101高考及普考稅務法規疑義2題
時間: Thu Jul 19 00:49:56 2012
請問大家對以下普考及高考稅務法規測驗題
考選部的答案是否也有疑問呢?
一、普考
第2題
依所得稅法規定,扣繳義務人每月給付中華民國境內居住者之所得所扣繳之稅款,
應於何時向國庫繳納?
(A)次月10日前 (B)次月20日前 (C)每月10日前 (D)每月20日前
答案為(A)
但根據所得稅法第92條規定,
第88條各類所得稅款之扣繳義務人,應於每月10日前將上一月內所扣稅款
向國庫繳清。
答案應該為(C),為什麼是(A)呢?
二、高考
第4題
自民國99年1月1日起個人取得與銀行從事結構型商品交易之所得,應如何課稅?
(A)居住者扣繳稅率為10%分離課稅,非居住者扣繳稅率為15%
(B)居住者和非居住者扣繳稅率皆為10%分離課稅
答案為(B),但依據各類所得扣繳率標準第3條第1項第9款,
個人取得與銀行從事結構型商品交易之所得,
納稅義務人如為非中華民國境內居住之個人,應按所得額扣取15%。
答案應該是(A)才正確不是嗎?
討論裡看到有版友針對高考第4題提出疑義了,
但大家對普考第2題沒有疑問嗎?
Thanks a lot.
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All Comments

By Charlie
at 2012-07-24T18:21
at 2012-07-24T18:21

By George
at 2012-07-25T19:17
at 2012-07-25T19:17

By Caitlin
at 2012-07-28T09:07
at 2012-07-28T09:07

By Anthony
at 2012-07-31T02:33
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at 2012-07-31T12:22
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By Adele
at 2012-08-01T08:34
at 2012-08-01T08:34

By Sarah
at 2012-08-03T20:11
at 2012-08-03T20:11
次月10日繳庫

By Ethan
at 2012-08-03T21:43
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By Margaret
at 2012-08-04T07:24
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日前申報

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at 2012-08-08T20:56
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By Queena
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By Agnes
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at 2012-09-20T01:13
阿不對是推這篇之前的一樓XD
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