問題詳情
1 依稅捐稽徵法第48 條之1 規定，代徵人以詐術或其他不正當方法短徵或不為代徵稅額，在未經調查前已自動向稽徵機關補繳所漏稅款，則在罰則上有何赦免，下列敘述何者正確？
(A)可免除有期徒刑，但仍有罰金
(B)可免除罰金，但不可免除有期徒刑
(C)可免除有期徒刑，亦可免除罰金，但需按郵政儲金匯業局之一年期定期存款利率按日加計利息
(D)可免除有期徒刑，不可免除罰金，且需按郵政儲金匯業局之一年期定期存款利率按日加計利息
(A)可免除有期徒刑，但仍有罰金
(B)可免除罰金，但不可免除有期徒刑
(C)可免除有期徒刑，亦可免除罰金，但需按郵政儲金匯業局之一年期定期存款利率按日加計利息
(D)可免除有期徒刑，不可免除罰金，且需按郵政儲金匯業局之一年期定期存款利率按日加計利息
參考答案
答案：C
難度：簡單0.760563
統計：A(11),B(2),C(270),D(53),E(0) #
個人：尚未作答書單：稅捐稽徵法、稅法有關分期繳納之規定
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