[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-tax-law-017":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-017","book-108-1-tax-law-017",108,1,17,"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？",{"A":17,"B":18,"C":19,"D":20},"全額","二分之一","三分之一","按該年度死亡前日數，占全年日數之比例換算減除","A",null,"本題考點：納稅義務人年度中死亡而遺有中華民國境內居住之配偶合併申報時，免稅額的減除方式。\n【正解理由】依《所得稅法》第 17 條之 1，按日數比例換算減除免稅額及標準扣除額的前提，是「個人於年度進行中因死亡或離境，依第七十一條之一規定辦理綜合所得稅結算申報者」。而《所得稅法》第 71 條之 1 第 1 項但書明定，死亡人「遺有配偶為中華民國境內居住之個人者，仍應由其配偶依第七十一條之規定，合併辦理結算申報納稅」。此時是依《所得稅法》第 71 條辦理合併申報，不是依《所得稅法》第 71 條之 1 辦理，自不落入按比例換算的射程，免稅額全額減除，故選 A。\n【逐項排除】\n(A) 全額：由境內居住之配偶依《所得稅法》第 71 條合併申報，不適用按日數比例換算，免稅額全額減除，正確。\n(B) 二分之一：《所得稅法》就死亡年度之免稅額並未定有二分之一的固定比例。\n(C) 三分之一：《所得稅法》就死亡年度之免稅額並未定有三分之一的固定比例。\n(D) 按該年度死亡前日數占全年日數之比例換算減除：這是《所得稅法》第 17 條之 1 針對依《所得稅法》第 71 條之 1 規定辦理結算申報者所設的規定，本題由境內居住之配偶合併申報，不在其適用範圍。\n【記憶點】有境內居住配偶合併申報就全額減除，由繼承人單獨申報才按日數比例換算。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-tax-law-015","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？",15,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-tax-law-019","依所得基本稅額條例，下列何者不適用「每遇消費者物價指數較上次調整年度之指數上漲累計達百分之十以上時，按上漲程度調整之」？",19,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-020","有關營利事業出租資產之會計處理，下列敘述何者錯誤？",20,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-017",114,"依現行所得稅法，營利事業之銷貨，未給與他人銷貨憑證，或未將銷貨憑證存根保存者，稽徵機關得按：",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-017",113,"依據所得稅法，有關營利事業所得稅的暫繳規定，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-017",112,"下列有關執行業務者課稅規定，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-017",111,"總機構在中華民國境內之營利事業，其房地交易所得不併計營利事業所得額者，依下列何者稅率分開計算應納稅額？①45% ②35% ③20% ④15% ⑤10%",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-017",110,"有關小規模營業人之敘述，下列何者錯誤？",false,1786689129461]