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批踢踢實業坊 Examination 板
 
[問題] 稅法問題
Apr 27th 2015, 17:32, by jessica12345

作者jessica12345 (jessica)

看板Examination

標題[問題] 稅法問題

時間Mon Apr 27 17:32:48 2015

下列何者法律適用時最優先? A.所得稅法 B.所得基本稅額條例 C.促進產業升級條例 D.獎勵民間參與交通建設條例 ＞＞請問B.C.D為什麼是B優先??? 有搜尋過網路的解答 不過有點看不懂 希望有人能好心解惑~~~謝謝 2 依現行所得基本稅額條例施行細則規定，營利事業短漏報基本所得額，致短漏稅額者，若稽徵機關依所得基本稅額條例核定該營利事業之一般所得稅額高於基本稅額時，應依下列何項規定加以處罰？(A)依所得稅法規定處適當倍數之罰鍰(B)依所得基本稅額條例規定處所漏稅額 1 倍以下之罰鍰(C)依所得基本稅額條例規定處所漏稅額 2 倍以下之罰鍰(D)依所得基本稅額條例規定處所漏稅額 3 倍以下之罰鍰 >>為什麼是A??? ----- Sent from JPTT on my Samsung SM-N900. -- ※ 發信站: 批踢踢實業坊(ptt.cc), 來自: 140.119.120.6 ※ 文章網址: https://www.ptt.cc/bbs/Examination/M.1430127170.A.846.html ※ 編輯: jessica12345 (140.119.120.6), 04/27/2015 17:58:22

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