[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-tax-law-050":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-050","book-107-1-tax-law-050",107,1,50,"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？",{"A":17,"B":18,"C":19,"D":20},"229,140 元","230,000 元","457,140 元","458,000 元","C",null,"本題考點：一次預收跨年租金與押金設算利息之個人租賃所得計算。\n【正解理由】依《所得稅法》第 14 條第一項第五類，財產租賃所得以全年租賃收入減除必要損耗及費用後之餘額為所得額（第一款）；出租收有押金者，應按當地銀行業通行之一年期存款利率計算租賃收入（第三款），該利率依《所得稅法》第 123 條即郵政儲金一年期定期儲金固定利率。個人綜合所得稅採收付實現原則，兩年期租金800,000元全數列為收取之106年度收入；押金200,000元按1%設算2,000元。未留存費用單據，合計802,000元按財政部核定標準（房屋43%）減除，餘額457,140元，故選 C。\n【逐項排除】\n(A) 誤把租金分攤兩年，僅計400,000元加設算2,000元，乘57%得229,140元，違反收付實現原則。\n(B) 只計一年份租金，且押金設算2,000元漏未按43%減除，得230,000元。\n(C) 正確。租金與押金設算收入全額認列於106年度，同按43%減除，得457,140元。\n(D) 800,000元×57%後直接加2,000元得458,000元，設算收入漏未納入費用減除基礎。\n【演算步驟】租賃收入＝租金800,000元＋押金200,000元×1%＝802,000元；租賃所得＝802,000元×（1－43%）＝457,140元。\n【記憶點】跨年租金收取年度全額計，押金按郵儲利率設算，合併同乘57%。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":13,"year":33,"session":13},"book-108-1-tax-law-001","稅捐稽徵法第 21 條所稱應由稅捐稽徵機關依稅籍底冊或查得資料核定課徵之稅捐，下列那幾種稅包括在其中？①地價稅 ②土地增值稅 ③房屋稅 ④使用牌照稅 ⑤印花稅 ⑥查定課徵之娛樂稅",108,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":33,"session":13},"book-108-1-tax-law-002","納稅義務人對於核定稅捐之處分如有不服，因天災事變或其他不可抗力之事由，遲誤申請復查期間者，於其原因消滅後多久內得提出具體證明，申請回復原狀？又遲誤申請復查期間已逾多久者，不得申請？",2,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":33,"session":13},"book-108-1-tax-law-003","依稅捐稽徵法，稅捐稽徵機關認定課徵租稅之構成要件事實時，應以下列何者為依據？①形式外觀之法律行為 ②實質經濟事實關係 ③形式外觀之法律關係 ④實質經濟利益之歸屬與享有",3,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-050",114,"依現行遺產及贈與稅法，贈與稅稅率為下列何者？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-050",113,"若國稅局核定遺產稅應納稅額 500 萬元，下列何種情形納稅義務人不可以申請以實物抵繳？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-050",112,"郭君結婚時，其祖父、父親、母親及大哥各自分別贈與現金 100 萬元。依遺產及贈與稅法第 20 條規定，前述贈與得「不計入贈與總額」之金額為多少？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-050",111,"被繼承人死亡後始經法院判決確定為其所有之財產，遺產稅納稅義務人應自判決確定之日起，多久時間內補申報遺產稅？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-050",110,"依所得稅法相關規定，營利事業認列捐贈之費用，下列敘述何者錯誤？",false,1786689130290]