[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-tax-law-047":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-047","book-107-1-tax-law-047",107,1,47,"依所得稅法規定，下列何者不屬於執行業務所得？",{"A":17,"B":18,"C":19,"D":20},"領有演出執照的街頭藝人之表演酬勞","領有記帳士證書但受僱於記帳士事務所而取得之勞務報酬","作家取得之稿費","保險經紀人取得之佣金收入","B",null,"本題考點：《所得稅法》第 11 條第一項執行業務者的範圍，以及受僱提供勞務者所得的歸類。\n【正解理由】依《所得稅法》第 11 條第一項，執行業務者係指律師、會計師、建築師、技師、醫師、藥師、助產士、著作人、經紀人、代書人、工匠、表演人及其他以技藝自力營生者，重點在自力營生；《所得稅法》第 14 條第一項第三類則規定薪資所得為公、教、軍、警、公私事業職工薪資及提供勞務者之所得，並以在職務上或工作上取得之各種薪資收入為所得額。領有記帳士證書而受僱於記帳士事務所者，係在職務上為雇主提供勞務，非自力執行業務，其報酬屬薪資所得而非執行業務所得，故選 B。\n【逐項排除】\n(A) 領有演出執照的街頭藝人之表演酬勞，屬《所得稅法》第 11 條第一項所列表演人自力營生之業務或演技收入，為執行業務所得。\n(B) 受僱於記帳士事務所而取得之勞務報酬，係職務上取得之薪資收入，屬《所得稅法》第 14 條第一項第三類薪資所得，為本題答案。\n(C) 作家取得之稿費，屬《所得稅法》第 11 條第一項所稱著作人之業務收入，為執行業務所得。\n(D) 保險經紀人取得之佣金收入，屬《所得稅法》第 11 條第一項所列經紀人之業務收入，為執行業務所得。\n【記憶點】同一張證照，自己開業執業是執行業務所得，受僱領薪就是薪資所得。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-tax-law-049","依所得稅法相關規定，關於個人居住者之認定，下列敘述何者正確？",49,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-tax-law-050","黃小姐 106 年度出租房地產，租期自 106 年 1 月 1 日至 107 年 12 月 31 日，出租時一次收取兩年期租金 80 萬元，押金 20 萬元。假設未留存相關費用單據，郵政儲金一年期定期儲金固定利率為 1%。請問黃小姐 106 年度申報之租賃所得為多少元？",50,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-047",114,"下列何者非屬遺產及贈與稅法第 16 條「不計入遺產總額」之財產？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-047",113,"有關遺產稅繳納之相關規定，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-047",112,"丙於 112 年 6 月 2 日死亡，其所遺財產如下：①自行創作之版畫 ②向他人購入之專利權 ③無償供公眾通行之道路土地經主管機關證明，且非屬建造房屋應保留之法定空地 ④尚未收取之債權。以上何者不計入遺產總額課徵遺產稅？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-047",111,"下列何項財產不計入遺產總額？①公共設施保留地 ②農業用地 ③公眾通行道路之土地 ④勞工之保險金額 ⑤出價取得之專利權",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-047",110,"擔保稅款之擔保品計價，下列何者錯誤？",false,1786689130249]