[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-tax-law-015":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-015","book-108-1-tax-law-015",108,1,15,"依勞工退休金條例規定自願提繳之退休金或年金保險費，合計在每月工資多少範圍內，不計入提繳年度薪資收入課所得稅？",{"A":17,"B":18,"C":19,"D":20},"6%","10%","15%","20%","A",null,"本題考點：勞工依勞工退休金條例自願提繳之退休金或年金保險費，在多少比率內不計入提繳年度薪資收入課稅。\n【正解理由】依《所得稅法》第 14 條第 1 項第 3 類第 5 款，「依勞工退休金條例規定自願提繳之退休金或年金保險費，合計在每月工資百分之六範圍內，不計入提繳年度薪資收入課稅；年金保險費部分，不適用第十七條有關保險費扣除之規定」。本款以每月工資為基數、百分之六為上限，超過部分仍屬當年度薪資收入，故選 A。\n【逐項排除】\n(A) 6%：即《所得稅法》第 14 條第 1 項第 3 類第 5 款所定之自願提繳免計入薪資收入上限，正確。\n(B) 10%：非該款所定之比率。\n(C) 15%：係《營利事業所得稅查核準則》第 71 條第 8 款第 1 目所定，適用勞動基準法之營利事業提撥勞工退休準備金或提繳勞工退休金、年金保險費，得在當年度已付薪資總額百分之十五限度內列為費用，屬雇主端的費用上限。\n(D) 20%：非該款所定之比率。\n【演算步驟】上限＝每月工資×6%。設每月工資新臺幣 50,000 元：新臺幣 50,000 元×6%＝新臺幣 3,000 元；當月提繳新臺幣 3,000 元以內者全數不計入提繳年度薪資收入，若提繳新臺幣 4,000 元，超過的新臺幣 1,000 元仍應計入。\n【記憶點】勞工自提上限是每月工資百分之六，雇主費用上限是已付薪資總額百分之十五。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-tax-law-014","臺北市陳先生 107 年度的綜合所得淨額為新臺幣$500 萬，另其當年度有香港的利息所得$120 萬，並領到受益人與要保人皆為自己的年金保險金$50 萬，當年度未上市櫃股票交易所得$80 萬，及當年度綜合所得稅有申報減除$70 萬的非現金捐贈金額。試問陳先生當年度的基本所得額為多少？",14,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-tax-law-016","下列關於投資收益之敘述，何者錯誤？",16,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-tax-law-013","公司分配股利給非境內居住的個人或總機構在中華民國境外的營利事業時，扣繳率為多少？",13,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-tax-law-017","依現行所得稅法，某甲係中華民國境內居住之個人於年度中死亡，遺有配偶為中華民國境內居住之個人，其配偶於次年所得稅開徵期間合併辦理結算申報，某甲之免稅額得減除多少？",17,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-108-1-tax-law-012","新北市張先生 106 年度有財產交易損失 4 萬元，當年度無任何財產交易所得；另外，其 107 年度有財產交易所得 7 萬元，且 107 年度亦有另一項財產交易損失 5 萬元，試問張先生辦理 107 年度所得稅結算申報時，可申報多少的財產交易損失特別扣除？",12,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-018","文山有限公司 107 年全年課稅所得額 40 萬元，依現行所得稅法規定，其應納 107 年度營利事業所得稅為多少？",18,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-015",114,"依現行所得稅法，下列何者不是免稅所得？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-015",113,"依據所得稅法，關於「非中華民國境內居住之個人」而有中華民國來源所得者的所得稅課徵，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-015",112,"A 公司 111 年 1 月向我國居住者個人甲承租房屋供倉庫之用，每月給付租金 20 萬元，押金 40 萬元，租期 2 年，嗣甲經稽徵機關依所得稅法規定核定該屋 111 年度當地一般標準租金 300 萬元，下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-015",111,"下列何者屬於所得稅的特別扣除額項目？①長期照顧 ②災害損失 ③子女大學學費 ④購屋借款利息",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-015",110,"依據所得稅法第 14 條之規定，著作人自行出版銷售著作之收入屬於何種所得？",false,1786689129450]