[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-007":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":71},"稅務相關法規概要","tax-law","稅務相關法規 · Tax Law","稅務法規","恆 50 題(每題 2 分),十年未變",{"id":10,"webId":11,"year":12,"session":13,"subject":4,"number":14,"stem":15,"options":16,"answer":21,"answerNote":22,"lawYear":12,"explanation":23,"freq":13,"indexable":24},"book-105-1-稅務相關法規概要-007","book-105-1-tax-law-007",105,1,7,"依相關稅法規定，於綜合所得稅計算課徵時，下列那項金額的變動不適用物價指數連動法？",{"A":17,"B":18,"C":19,"D":20},"免稅額","標準扣除額","教育學費特別扣除額","身心障礙特別扣除額","C",null,"本題考點：綜合所得稅有哪些金額隨消費者物價指數調整，考《所得稅法》第 5 條與同法第 5-1 條所列的連動範圍。\n【正解理由】依《所得稅法》第 5 條第一項，綜合所得稅之免稅額每遇消費者物價指數較上次調整年度之指數上漲累計達百分之三以上時，按上漲程度調整之；同法第 5-1 條第一項則明定綜合所得稅之標準扣除額、薪資所得特別扣除額及身心障礙特別扣除額以第十七條規定之金額為基準，其計算調整方式準用第五條第一項及第四項之規定。教育學費特別扣除額並未被這兩條納入，其金額由《所得稅法》第 17 條第一項第二款第三目之五直接定為每人每年二萬五千元為限，不隨物價指數變動，故選 C。\n【逐項排除】\n(A) 免稅額是《所得稅法》第 5 條第一項明列的連動項目，適用物價指數連動法。\n(B) 標準扣除額經《所得稅法》第 5-1 條第一項納入，準用第五條的調整方式，適用連動。\n(C) 教育學費特別扣除額不在《所得稅法》第 5 條、同法第 5-1 條所列的連動項目之內，金額固定於《所得稅法》第 17 條，要調整只能修法。\n(D) 身心障礙特別扣除額經《所得稅法》第 5-1 條第一項明文納入，適用連動。\n【記憶點】連動的是免稅額、課稅級距、標準扣除額、薪資特扣與身障特扣；教育學費不在其中。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-tax-law-006","個人出售於民國 105 年 1 月 1 日以後取得之房地產，有關綜合所得稅的課徵，下列何者錯誤？",6,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-tax-law-008","依綜合所得稅計算課徵規定，下列那項僅限發生於納稅義務人之受扶養直系親屬時，才准許減除？",8,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-tax-law-005","依稅捐稽徵法規定，下列有關退稅規定之敘述何者正確？",5,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-tax-law-009","依相關稅法規定，中華民國境內居住之個人股東的可扣抵稅額如何計算？",9,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-tax-law-004","下列有關稅捐稽徵法之敘述何者錯誤？",4,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-010","依相關稅法規定，教育、文化、公益、慈善機關或團體，投資於國內其他營利事業，獲配 104 年之股利淨額以及可扣抵稅額，於申報 105 年營利事業所得稅時如何處理？",10,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-007",114,"有關納稅義務人死亡遺有財產者，其依法應繳納之稅捐，由下列何人優先負繳納義務？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-007",113,"民眾接獲臺北市稅捐稽徵處所寄發的各類稅捐繳納通知文書有記載、計算錯誤或重複時，得如何處理？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-007",112,"下列有關法院執行拍賣或交債權人承受之土地、房屋及貨物之稅捐稽徵規定，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-007",111,"有關稅捐稽徵法針對逃漏稅捐之刑事處罰，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-007",110,"依據統一發票使用辦法第 12 條之規定，營業人以貨物與他人交換貨物者，應於何時開立統一發票？",false,1786689131060]