[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_cf_prac-49-013":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":23},"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,"canonicalId":22},"bank_audit_cf_prac-49-013","49",13,"代扣繳非中華民國境內居住之個人利息所得稅款，應於何時解繳國庫？",[13,14,15,16],"次月五日","次月十日","代扣日起算十日內","代扣日起算二十日內",2,"存匯業務查核",1,"非中華民國境內居住之個人,利息所得採就源扣繳,扣繳義務人應於代扣日起十日內將稅款解繳國庫並開具扣繳憑單申報,故選(C)。(B)次月十日是「境內居住者」扣繳稅款的解繳期限,兩者常被混淆;(A)(D)均非規定期限。","hard","bank_audit_prac-49-016",[24,27,31,35,39,43],{"id":25,"question":26,"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":28,"question":29,"qno":30},"bank_audit_cf_prac-47-014","有關活期儲蓄存款，下列敘述何者錯誤？",14,{"id":32,"question":33,"qno":34},"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":36,"question":37,"qno":38},"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":40,"question":41,"qno":42},"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":44,"question":45,"qno":10},"bank_audit_cf_prac-48-013","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？",1787293942408]