[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-bank_audit_prac-48-022":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"bank_audit_prac","銀行內部控制與內部稽核測驗(一般金融)——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_prac-48-022","48",22,"銀行辦理未成年人存款，其一次存入金額或一課稅年度內累計存入總金額至少達新臺幣多少元時，應將其資料通報當地國稅局？",[13,14,15,16],"五十萬元","一百萬元","二百二十萬元","四百萬元",3,"存匯業務查核",1,"銀行辦理未成年人存款時，若一次存入的金額，或在同一課稅年度內累計存入的總金額達到新臺幣四百萬元，即應將該筆資料通報當地國稅局，主要目的是防止有人藉未成年人帳戶進行贈與而規避遺產及贈與稅，故答案為(D)。(A)五十萬元、(B)一百萬元、(C)二百二十萬元都低於現行的通報門檻，其中二百二十萬元容易與贈與稅每年免稅額的數字混淆，並非未成年人存款的通報標準。作答時應記住這個防杜逃漏贈與稅的四百萬元通報門檻，並區別它與贈與稅免稅額在用途上的不同。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"bank_audit_prac-47-009","有關查核託收票據之處理，下列何者應列為缺失？",9,{"id":28,"question":29,"qno":30},"bank_audit_prac-47-016","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？",16,{"id":32,"question":33,"qno":34},"bank_audit_prac-47-017","有關活期儲蓄存款，下列敘述何者錯誤？",17,{"id":36,"question":37,"qno":38},"bank_audit_prac-47-018","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？",18,{"id":40,"question":41,"qno":42},"bank_audit_prac-47-019","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？",19,{"id":44,"question":45,"qno":46},"bank_audit_prac-47-020","銀行辦理票據掛失止付，通知止付人最遲應於申請後幾日內，提出已為聲請公示催告之證明，否則止付通知失其效力？",20,1787293936378]