SoFa 輕聲補一條
SoFa EngineSoFa Engine 給國考生的法規通勤練習。記帳士、地政士考科法規，一次一條。先聽題目，停一下，再輕聲補上答案。到 sofaengine.org 可以看字幕、直接練習，也能把答錯的地方留下來。本節目使用 AI 合成語音；正式考試仍以主管機關與考選部公告為準。
| Publishes | Daily | Episodes | 6 | Founded | 12 days ago |
|---|---|---|---|---|---|
| Language |  Korean | Categories | EducationCourses | ||
Listen to this Podcast
Latest Episodes
商業會計法 §12。「業務、事務、內控、管理」四情並重定制度。Hana 單人旁白版。
SoFa 法規資料庫整理版原文：商業會計法 §12
商業得依其實際業務情形、會計事務之性質、內部控制及管理上之需要，訂定其會計制度。
全文逐字稿放在 SoFa 官網；付費會員的完整播放清單會留在官網會員區，不需要為 Podcast 另外付費。
本集使用 AI 合成語音；正式考試仍以主管機關與考選部公告為準。
到 SoFa ... more
商業登記法 §10。「獨出合執經範圍」（獨資出資人、合夥執行者、經理人有範圍）。Hana 單人旁白版。
SoFa 法規資料庫整理版原文：商業登記法 §10
本法所稱商業負責人，在獨資組織，為出資人或其法定代理人；
在合夥組織者，為執行業務之合夥人。
2 經理人在執行職務範圍內，亦為商業負責人。
全文逐字稿放在 SoFa 官網；付費會員的完整播放清單會留在官網會員區，不需要為 Podcast 另外付費。
more
加值型及非加值型營業稅法 §39。「零固註三退，其餘留抵配，特殊報部核，查明即退回」。Hana 單人旁白版。
SoFa 法規資料庫整理版原文：加值型及非加值型營業稅法 §39
營業人申報之左列溢付稅額，應由主管稽徵機關查明後退還之： 一、因銷售第七條規定適用零稅率貨物或勞務而溢付之營業稅。
二、因取得固定資產而溢付之營業稅。
三、因合併、轉讓、解散或廢止申請註銷登記者，其溢付之營業稅。
2 前項以外之... more
土地法 §57。逾期視無主，公告滿即國有。Hana 單人旁白版。
SoFa 法規資料庫整理版原文：土地法 §57
逾登記期限無人聲請登記之土地或經聲請而逾限未補繳證明文件者,其土地視為無主土地,由該管直轄市或縣(市)地政機關公告之,公告期滿,無人提出異議,即為國有土地之登記。
全文逐字稿放在 SoFa 官網；付費會員的完整播放清單會留在官網會員區，不需要為 Podcast 另外付費。
本集使用 AI 合成語音；正式考試仍以主... more
土地徵收條例 §16。輕重先、先後次。Hana 單人旁白版。
SoFa 法規資料庫整理版原文：土地徵收條例 §16
同一土地有二以上需用土地人申請徵收時,以其興辦事業性質之輕重為核定原則。
其性質相同者,以其申請之先後為核定原則。
全文逐字稿放在 SoFa 官網；付費會員的完整播放清單會留在官網會員區，不需要為 Podcast 另外付費。
本集使用 AI 合成語音；正式考試仍以主管機關與考選部公告為準。
more
稅捐稽徵法 §01之1。有利可以往回，不利通常往後。。A/C 分段混聲；停頓前會先說清楚要回答什麼。
SoFa 法規資料庫整理版原文：稅捐稽徵法 §01之1
財政部依本法或稅法所發布之解釋函令，對於據以申請之案件發生效力。
但有利於納稅義務人者， 對於尚未核課確定之案件適用之。
2 財政部發布解釋函令，變更已發布解釋函令之法令見解，如不利於納稅義務人者，自發布日起或 財政部指定之將來一定期日起，發生效力；
... more
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Apple Podcasts | #109 |  Taiwan/Education/Courses |
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