[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-tax-law-006":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-108-1-稅務相關法規概要-006","book-108-1-tax-law-006",108,1,6,"所得稅法中關於薪資所得之計算，除了薪資所得特別扣除額可減除外，與提供勞務直接相關且由所得人負擔之下列必要費用合計金額超過薪資所得特別扣除額者，亦得檢附相關證明文件核實自薪資收入中減除該必要費用。試問下列何者不包括在內？",{"A":17,"B":18,"C":19,"D":20},"職業專用服裝費","進修訓練費","通勤交通費","職業上工具支出","C",null,"本題考點：《所得稅法》第 14 條第一項第三類薪資所得得核實減除的必要費用，究竟包含哪幾項。\n【正解理由】《所得稅法》第 14 條第一項第三類第一款但書規定，與提供勞務直接相關且由所得人負擔之必要費用合計金額超過薪資所得特別扣除額者，得檢附相關證明文件核實自薪資收入中減除該必要費用，其所列費用僅有三目：（一）職業專用服裝費、（二）進修訓練費、（三）職業上工具支出，且各目每人全年減除金額均以其薪資收入總額之百分之三為限。通勤交通費不在三目之列，題目問不包括者，故選 C。\n【逐項排除】\n(A) 職業專用服裝費為第一目所列，指職業所必需穿著之特殊服裝或表演專用服裝，其購置、租用、清潔及維護費用，包括在內。\n(B) 進修訓練費為第二目所列，指參加符合規定之機構開設職務上、工作上或依法令要求所需特定技能或專業知識相關課程之訓練費用，包括在內。\n(C) 通勤交通費不是三目之一，《所得稅法》第 14 條第一項第三類第一款並未把上下班往返的交通支出列為得核實減除之必要費用，為本題所問不包括者。\n(D) 職業上工具支出為第三目所列，指購置專供職務上或工作上使用書籍、期刊及工具之支出，包括在內。\n【記憶點】薪資核實減除只有服裝、進修、工具三項，通勤交通費不算。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-tax-law-005","依所得稅法施行細則規定，公司之應付股利，於股東會決議分配盈餘之日起，幾個月內尚未給付者，視同給付？",5,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-tax-law-007","依稅捐稽徵法，納稅義務人得在從事特定交易行為前，提供相關證明文件，向稅捐稽徵機關申請諮詢，稅捐稽徵機關應於多久內答覆？",7,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-tax-law-004","稅捐稽徵法所稱相當擔保，下列何者錯誤？",4,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-tax-law-008","臺北市稅捐稽徵處有應退納稅義務人某甲之 107 年土地增值稅，若某甲 107 年在臺北市仍有下列稅款相關積欠，依稅捐稽徵法規定，何者應優先抵繳？",8,{"webId":43,"stem":44,"number":45,"year":12,"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,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-009","依現行所得稅法，符合資格者之長期照顧特別扣除額，每人每年得扣除金額是多少？",9,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-006",114,"依現行稅捐稽徵法之規定，逾期繳納稅捐應加徵滯納金者，每逾 3 日按滯納數額加徵多少滯納金？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-006",113,"承上題，國稅局在 111 年 1 月發現甲君有漏報所得情形，於 111 年 1 月 31 日送達核定通知書及繳款書予甲君。甲君對本次補徵稅捐不服，在同年 2 月 9 日提起行政救濟，經行政法院於 113 年 6 月 10 日判決確定撤銷國稅局 111 年 1 月 31 日之核課處分，並請國稅局應另為處分。試問國稅局應在何日之前應重新核定補徵稅捐並通知送達甲君，否則就不能再對甲君補徵其 107 年度綜合所得稅？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-006",112,"下列機關、人員向稅捐稽徵機關索取財稅資訊情形，依稅捐稽徵法第 33 條規定，何者不得提供？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-006",111,"下列何者為稅捐稽徵法第 49 條但書所列不在稅捐準用之範圍？①罰鍰 ②滯納金 ③滯報金 ④利息 ⑤怠報金",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-006",110,"依據統一發票使用辦法第 22 條之規定，營業人對當期購買之統一發票賸餘空白未使用部分，應如何處理？",false,1786689129363]