[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-tax-law-026":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-026","book-107-1-tax-law-026",107,1,26,"小宸公司 107 年度之課稅所得為 500 萬元，當年度出售上市股票產生損失 200 萬元，適用促進民間參與公共建設法之免稅所得為 300 萬元，請計算其基本所得稅額為多少？",{"A":17,"B":18,"C":19,"D":20},"96 萬元","90 萬元","66 萬元","30 萬元","B",null,"本題考點：營利事業基本所得額的加計項目，及證券交易損失當年度不得扣抵。\n【正解理由】依《所得基本稅額條例》第 7 條第一項，營利事業之基本所得額，為依所得稅法規定計算之課稅所得額，加計各款所得額後之合計數，其第一款為依所得稅法規定停止課徵所得稅之所得額，第五款為依《促進民間參與公共建設法》規定免納營利事業所得稅之所得額。同條例第 7 條第二項明定，第一項第一款加計之所得額，其經核定之損失，得自發生年度之次年度起五年內減除，故本年度證券交易損失不得減除。再依同條例第 8 條第一項，基本稅額為基本所得額扣除新臺幣五十萬元後，按行政院訂定之稅率計算，本年度徵收率為百分之十二，故選 B。\n【逐項排除】\n(A) 漏未扣除《所得基本稅額條例》第 8 條第一項所定之新臺幣五十萬元。\n(B) 基本所得額八百萬元減五十萬元後按百分之十二計算，得九十萬元，與本項相符。\n(C) 誤將證券交易損失自本年度減除，牴觸《所得基本稅額條例》第 7 條第二項。\n(D) 僅以免稅所得三百萬元為基本所得額，漏未加計課稅所得額。\n【演算步驟】基本所得額 ＝ 新臺幣 5,000,000 元 ＋ 3,000,000 元 ＝ 8,000,000 元；基本稅額 ＝（8,000,000 元 － 500,000 元）× 12％ ＝ 900,000 元。\n【記憶點】免稅所得加回、證券損失留到次年度，扣五十萬元再乘徵收率。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-tax-law-025","依現行營業稅法規定，關於小規模營業人之營業稅課徵方式，下列敘述何者正確？",25,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-tax-law-027","依現行所得稅法規定，阿宸公司（我國境內營利事業）107 年度之國內所得為 300 萬元，其日本分公司之稅後所得 200 萬元，已納日本所得稅 55 萬元。請問阿宸公司可自應納營利事業所得稅中扣抵之國外稅額為多少元？",27,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-tax-law-024","依所得稅法相關規定，按一般稅額計算營業稅之營利事業自國外進貨，進口時下列何項不得列為其進貨成本？",24,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-tax-law-028","依現行所得稅法規定，個人居住者因財政部公告之調職、非自願離職或其他非自願性因素，交易於 105 年後購入、持有期間在二年以下之房屋、土地者，該交易之所得稅稅率為多少？",28,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-tax-law-023","依稅捐稽徵法規定，有關稅捐之移送強制執行，下列敘述何者錯誤？",23,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-tax-law-029","依現行所得稅法規定，個人非居住者交易於 105 年後購入、持有房屋、土地之期間超過十年者，該交易之所得稅稅率為多少？",29,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-026",114,"依現行營利事業所得稅查核準則，下列何種捐贈可全數列入營利事業當年度之費用或損失？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-026",113,"依據營利事業所得稅查核準則，下列何者應列為「非營業收入」？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-026",112,"A 公司為貿易業，111 年聘僱甲員工，每月薪資 6 萬元（內含甲自願提繳勞工退休金 3,600 元），共 12 個月，每月另給付伙食費 5,000 元，年底給付 1 個月年終獎金，並以甲為受益人為其投保團體人壽保險，每年負擔保險費 3,000 元，甲當年應公司要求出差 2 次，共支領差旅費 4 萬元，A 公司應申報甲員工 111 年度薪資所得扣繳憑單之給付總額為何？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-026",111,"根據營利事業所得稅查核準則，下列有關捐贈之認列何者是錯誤的？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-026",110,"贈與稅的應納稅額最少在多少元以上，納稅義務人確有困難無法一次繳納現金者，可以申請分期繳納？",false,1786689130060]