[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-tax-law-042":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-042","book-107-1-tax-law-042",107,1,42,"依所得稅法規定，黃小姐於 108 年 1 月出售其於 107 年 3 月繼承取得之不動產，該筆不動產係黃小姐之父親於 106 年 8 月購入。請問該筆房地交易之所得稅稅率為多少？",{"A":17,"B":18,"C":19,"D":20},"15%","20%","35%","45%","C",null,"本題考點：因繼承取得之房地在房地合一課稅制下持有期間如何計算，以及對應的稅率級距。\n【正解理由】依《所得稅法》第 4 條之 4 第一項第二款，一百零五年一月一日以後取得之房屋、土地，其交易所得應依《所得稅法》第 14 條之 4 至第 14 條之 8 及第 24 條之 5 課稅；《所得稅法》第 14 條之 4 第四項明定有關期間之規定「於繼承或受遺贈取得者，得將被繼承人或遺贈人持有期間合併計算」。合併其父自一百零六年八月購入起算至一百零八年一月出售，持有期間超過一年未逾二年，依《所得稅法》第 14 條之 4 第三項第一款第二目，稅率為百分之三十五，故選 C。\n【逐項排除】\n(A) 15%，係持有期間超過十年者之稅率，與本題不符。\n(B) 20%，係持有期間超過二年未逾十年者之稅率，本題持有期間未逾二年。\n(C) 35%，持有期間超過一年未逾二年，正確。\n(D) 45%，係持有期間在一年以內者之稅率；未合併被繼承人持有期間而只算繼承後十個月，才會落到此項。\n【演算步驟】持有期間＝出售日－合併計算後之取得日。代入：取得日為一百零六年八月（被繼承人購入日），出售日為一百零八年一月，持有期間＝1 年 5 個月。1 年 5 個月落在「超過一年，未逾二年」區間，對應稅率＝35%。\n【記憶點】繼承或受遺贈取得的房地，持有期間可以把被繼承人那一段接上去一起算。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-tax-law-041","依所得稅法規定，有關個人申請房地合一所得稅重購退稅之敘述，下列何者錯誤？",41,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-tax-law-043","依現行所得稅法規定，公司計算未分配盈餘應加徵營利事業所得稅時，下列何者不屬於可自未分配盈餘中減除之項目？",43,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-tax-law-040","總機構設於我國境內之大宸公司，107 年以 1,200 萬元出售其於 105 年以 1,100 萬元購入之房地產，用以計算土地增值稅之土地漲價總數額為 60 萬元，應納土地增值稅為 20 萬元，交易仲介費 50 萬元，無其他費用。依所得稅法規定，該筆交易應如何計入營利事業所得額？",40,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-tax-law-044","依現行所得稅法規定，有關 107 年度之股利所得課稅之敘述，下列何者錯誤？",44,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-tax-law-039","依所得稅法規定，納稅義務人扶養之下列親屬或家屬，何者不得自其綜合所得總額減除免稅額？",39,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-tax-law-045","依現行所得稅法規定，107 年度個人居住者取得股利所得時，其所得稅之申報繳納方式，下列敘述何者正確？",45,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-042",114,"依現行營業稅法，下列何者適用之營業稅稅率最低？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-042",113,"營業人逾規定申報限期多久時間尚未申報銷售額，主管稽徵機關得依照查得之資料，核定其銷售額及應納稅額並補徵？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-042",112,"採查定課徵之某小規模營業人，查定每季營業額 42 萬元，當季進貨取得統一發票金額 25 萬元，進項稅額 12,500 元，並依規定申報其進項稅額。則其當季經查定之應納營業稅額為多少？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-042",111,"受託人因公益信託義賣貨物之收入，除支付必要費用外全部做該公益使用，有關此銷售貨物收入，下列何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-042",110,"依加值型及非加值型營業稅法規定，進口菸品於計算其營業稅應納稅額時，其稅基為何？",false,1786689130216]