[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-tax-law-020":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-106-1-稅務相關法規概要-020","book-106-1-tax-law-020",106,1,20,"下列大華股份有限公司 106 年之交易事項，何者應計入所得額課稅？",{"A":17,"B":18,"C":19,"D":20},"出售未上市公司股票之交易所得","庫藏股票交易溢價","投資於國內其他營利事業所獲配之盈餘淨額","投資於國外營利事業所獲配之股息","D",null,"本題考點：營利事業各項投資利得的課稅範圍，關鍵在《所得稅法》第 42 條的免稅只及於國內轉投資收益。\n【正解理由】依《所得稅法》第 42 條第一項，公司組織之營利事業因投資於「國內」其他營利事業所獲配之股利淨額或盈餘淨額，不計入所得額課稅。該項的射程以被投資事業在國內為限，投資國外營利事業所獲配之股息不在其中，仍應依《所得稅法》第 3 條第 2 項就中華民國境內外全部營利事業所得合併課徵營利事業所得稅，故選 D。\n【逐項排除】\n(A) 不計入所得額課稅。出售未上市公司股票之交易所得屬證券交易所得，《所得基本稅額條例》第 7 條第 1 項第 1 款把「依所得稅法第四條之一及第四條之二規定停止課徵所得稅之所得額」列為基本所得額的加計項目，可見在一般所得稅制下該所得停止課徵。\n(B) 不計入所得額課稅。庫藏股票買回後再轉讓的價差，是公司與股東間的權益交易，帳列權益項下的資本公積而非損益項目，不構成營利事業當年度的所得。\n(C) 不計入所得額課稅。投資於國內其他營利事業所獲配之盈餘淨額，正是《所得稅法》第 42 條第 1 項明文排除於所得額之外的項目。\n(D) 應計入所得額課稅。《所得稅法》第 42 條第 1 項限於投資國內其他營利事業，獲配國外營利事業之股息不適用該項，須併入營利事業所得額課稅。\n【記憶點】轉投資免稅只免國內那一段，股息一跨出國門就要回來課。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-tax-law-019","營利事業出售不動產，其所得歸屬年度之認定為何？",19,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-tax-law-021","營利事業將資產出售再租回者，依現行營利事業所得稅查核準則之規定，其資產出售價格與未折減餘額二者間差額之處理，下列何者錯誤？",21,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-106-1-tax-law-018","依現行營利事業所得稅查核準則第 24 條規定，營利事業承包之工程，於下列何種情況得採成本回收法？",18,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-tax-law-022","下列何項支出不得認列為費用或損失？",22,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-106-1-tax-law-017","依現行營利事業所得稅查核準則之規定，營利事業如有前期損益調整收入或損失直接列入資本公積、累積盈虧科目者，應如何處理？",17,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-tax-law-023","營利事業之存貨按成本與淨變現價值孰低估價時，得採用下列何種方法？",23,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-020",114,"依現行法規，個人基本稅額及營利事業基本稅額之稅率分別為下列何者？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-020",113,"有關所得基本稅額的申報，下列敘述何者正確？①獨資或合夥組織之營利事業無須繳納基本稅額 ②個人只要有屬於應計入基本所得額項目的所得來源，就必須申報基本稅額 ③當年度綜合所得總額未超過免稅額及標準扣除額之合計數，得免辦結算申報者，亦可免計算、申報及繳納基本稅額 ④個人有屬於應計入基本所得額項目的所得來源，不一定就必須繳納基本稅額。基本稅額應先與一般所得稅額作比較。如果一般所得稅額高於或等於基本稅額，則不必再繳納基本稅額",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-020",112,"下列有關國外影片事業在中華民國境內出租影片之所得課稅規定，何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-020",111,"根據營利事業所得稅查核準則，下列有關利息之認列何者是錯誤的？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-020",110,"納稅義務人應納稅捐逾 30 日仍未繳納，應由稅捐稽徵機關移送強制執行，其依現行法可以暫緩強制執行者，下列敘述何者錯誤？",false,1786689130694]