[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-bank_audit_cf_prac-48-013":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"bank_audit_cf_prac","銀行內部控制與內部稽核測驗(消費金融)——銀行內部控制與內部稽核","c3",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"bank_audit_cf_prac-48-013","48",13,"銀行代為扣繳非中華民國境內居住之個人存戶之利息所得稅款，應於何時將稅款解繳國庫？",[13,14,15,16],"代扣日次月五日前","代扣日次月十日前","代扣日起十日內","代扣日起一個月內",2,"存匯業務查核",1,"非中華民國境內居住的個人,其利息所得採就源扣繳,銀行應於代扣日起十日內將稅款解繳國庫並辦理申報,故選 (C)。(A)(B) 次月申報是對「境內居住者」扣繳稅款的規定,兩者常被混淆;(D) 一個月超過法定期限。","hard",[23,26,30,34,38,42],{"id":24,"question":25,"qno":10},"bank_audit_cf_prac-47-013","對中華民國境內居住之個人，除短期票券之利息外，每次應扣繳稅額不超過新臺幣多少元者，免予扣繳利息所得稅？",{"id":27,"question":28,"qno":29},"bank_audit_cf_prac-47-014","有關活期儲蓄存款，下列敘述何者錯誤？",14,{"id":31,"question":32,"qno":33},"bank_audit_cf_prac-47-015","定期儲蓄存款逾期轉存未滿一年之定期存款，如逾期幾個月以內，得自原到期日起息？",15,{"id":35,"question":36,"qno":37},"bank_audit_cf_prac-47-016","辦理存款作業，接獲法院扣押存款之扣押命令，如扣押存款不足額時，應於接獲該命令幾日內以訴狀或公文向法院聲明異議？",16,{"id":39,"question":40,"qno":41},"bank_audit_cf_prac-48-012","金融機構收妥之待交換票據金額，應存入下列何人帳戶？",12,{"id":43,"question":44,"qno":29},"bank_audit_cf_prac-48-014","受雇於公民營企業之限制行為能力人，開立下列何種戶頭可由雇主出具證明？",1784190252741]