[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-tax-law-045":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-045","book-107-1-tax-law-045",107,1,45,"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？",{"A":17,"B":18,"C":19,"D":20},"可選擇合併計稅合併報繳或分離課稅兩種方式","可選擇分開計稅合併報繳或分離課稅兩種方式","可選擇合併計稅合併報繳或分開計稅合併報繳兩種方式","可選擇以扣繳方式完稅","C",null,"本題考點：自一百零七年度起個人居住者股利所得的兩種課稅方式，即《所得稅法》第 15 條第四項與第五項。\n【正解理由】依《所得稅法》第 15 條第四項，自一百零七年一月一日起，納稅義務人、配偶及受扶養親屬獲配之營利所得，其屬所投資之公司、合作社及其他法人分配八十七年度或以後年度之股利或盈餘者，得就股利及盈餘合計金額按百分之八點五計算可抵減稅額，抵減當年度結算申報應納稅額，每一申報戶每年抵減金額以八萬元為限，此即合併計稅合併報繳；《所得稅法》第 15 條第五項則規定，納稅義務人得選擇就其申報戶前項股利及盈餘合計金額按百分之二十八之稅率分開計算應納稅額，由納稅義務人合併報繳。兩案均以合併報繳收尾，故選 C。\n【逐項排除】\n(A) 合併計稅合併報繳確為《所得稅法》第 15 條第四項所定方式，但股利所得並無分離課稅之規定，本項後半有誤。\n(B) 分開計稅合併報繳確為《所得稅法》第 15 條第五項所定方式，本項後半同樣誤植分離課稅。\n(C) 合併計稅合併報繳與分開計稅合併報繳，正是《所得稅法》第 15 條第四項與第五項的二擇一，正確。\n(D) 個人居住者之股利所得應併入結算申報，《所得稅法》第 15 條並無以扣繳方式完稅之規定。\n【記憶點】股利二擇一：百分之八點五抵減以八萬元為限，或百分之二十八分開計稅；不論選哪一種都要合併報繳。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-tax-law-046","依現行所得稅法規定，有關個人所得類別之敘述，下列何者正確？",46,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-tax-law-047","依所得稅法規定，下列何者不屬於執行業務所得？",47,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-tax-law-042","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？",42,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-tax-law-048","依所得稅法規定，勞務報酬是依據下列何項條件認定是否為我國境內之來源所得？",48,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-045",114,"依現行統一發票使用辦法，下列何者不符合免用或免開統一發票？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-045",113,"下列何者同時符合免徵營業稅與免用或免開統一發票？①計程車業 ②依法設立之免稅商店及離島免稅購物商店 ③醫院、診所、療養院提供之醫療勞務、藥品、病房之住宿及膳食 ④未經加工之生鮮農、林、漁、牧產物、副產物",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-045",112,"依遺產及贈與稅法規定，有關課稅範圍之敘述，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-045",111,"在下列何者情形，主管稽徵機關應停止營業人購買統一發票？①受停止營業處分 ②無進貨事實虛報進項稅額 ③遷移營業地址未辦理變更登記 ④開立不實統一發票 ⑤滯欠營業稅未繳清",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-045",110,"下列何種情形，免課贈與稅？",false,1786689130241]