[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-tax-law-012":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-107-1-稅務相關法規概要-012","book-107-1-tax-law-012",107,1,12,"依所得稅法規定，下列親屬何者年滿 70 歲，其免稅額可增加 50%？",{"A":17,"B":18,"C":19,"D":20},"伯父","姐姐","岳母","舅舅","C",null,"本題考點：《所得稅法》第 17 條免稅額加成的親屬範圍，考「年滿七十歲免稅額增加百分之五十」只給哪一種受扶養親屬。\n【正解理由】《所得稅法》第 17 條第一項第一款第一目規定，納稅義務人及其配偶之直系尊親屬，年滿六十歲，或無謀生能力，受納稅義務人扶養者，得減除免稅額，並於該目末段明定「其年滿七十歲受納稅義務人扶養者，免稅額增加百分之五十」。岳母為配偶之母，屬「配偶之直系尊親屬」，正落在該目，故選 C。\n【逐項排除】\n(A) 錯誤。伯父非直系尊親屬，屬《所得稅法》第 17 條第一項第一款第四目的其他親屬或家屬，該目未設年滿七十歲加成。\n(B) 錯誤。姐姐屬《所得稅法》第 17 條第一項第一款第三目的同胞姊妹，該目以未滿二十歲，或滿二十歲以上而因在校就學、身心障礙或無謀生能力受扶養為要件，亦無加成規定。\n(C) 正確。岳母為配偶之直系尊親屬，符合《所得稅法》第 17 條第一項第一款第一目，年滿七十歲受扶養即增加百分之五十免稅額。\n(D) 錯誤。舅舅為母之兄弟，非直系尊親屬，同樣落在《所得稅法》第 17 條第一項第一款第四目，無加成規定。\n【記憶點】七十歲加成只認三種人：納稅義務人本人、配偶，以及雙方的直系尊親屬。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-tax-law-011","依現行所得稅法規定，非小規模之獨資、合夥組織營利事業，應如何申報繳納所得稅？",11,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-tax-law-013","依相關稅法規定，有關捐贈課免稅之敘述，下列何者錯誤？",13,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-tax-law-010","依現行查核準則規定，下列各項費用認列標準之敘述，何者正確？",10,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-tax-law-014","甲公司會計年度採曆年制，於 107 年 11 月 1 日開始營業，當年度的營利事業所得額為 100,000 元，則甲公司 107 年度營利事業所得稅應納稅額為：",14,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-tax-law-009","依現行營利事業所得稅查核準則（以下簡稱查核準則）規定，下列那些費用或損失之認列，應以實現者為限？",9,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-tax-law-015","依現行所得稅法規定，下列何項個人所得應併入綜合所得總額課徵綜合所得稅？",15,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-012",114,"在夫妻各類所得分開計稅下，有關當年度之財產交易損失之說明何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-012",113,"營利事業及其關係人直接或間接持有在中華民國境外低稅負國家或地區之關係企業股份或資本額合計達 50%以上或對該關係企業具有重大影響力者，除符合相關規定免計入者外，應將該關係企業當年度之盈餘，依法認列投資收益，計入當年度所得額課稅。上述所稱「低稅負國家或地區」，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-012",112,"依營利事業所得稅查核準則規定，營利事業對政黨、政治團體及擬參選人捐贈者，其可減除金額不得超過所得額多少比率，且總額不得超過新臺幣多少元？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-012",111,"營利事業交易其以起造人申請建物所有權第一次登記所取得之房屋及其坐落基地者，其所得稅之課稅規定何者是正確的？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-012",110,"有關營利事業列報交際費之敘述，下列何者錯誤？",false,1786689129908]