[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-tax-law-018":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-018","book-108-1-tax-law-018",108,1,18,"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？",{"A":17,"B":18,"C":19,"D":20},"$68,000","$72,000","$76,000","$80,000","B",null,"本題考點：107 年度營利事業所得稅的過渡稅率與稅額上限。\n【正解理由】依《所得稅法》第 5 條第 5 項第 3 款，「營利事業全年課稅所得額超過十二萬元未逾五十萬元者，就其全部課稅所得額按下列規定稅率課徵，不適用前款規定。但其應納稅額不得超過營利事業課稅所得額超過十二萬元部分之半數」，第 1 目定 107 年度為百分之十八。課稅所得額新臺幣 40 萬元落在該區間，按百分之十八計得新臺幣 72,000 元，未逾半數上限，故選 B。\n【逐項排除】\n(A) 新臺幣 68,000 元：以百分之十七計算，非法定稅率。\n(B) 新臺幣 72,000 元：按 107 年度稅率百分之十八計算，正確。\n(C) 新臺幣 76,000 元：以百分之十九計算，係《所得稅法》第 5 條第 5 項第 3 款第 2 目之 108 年度稅率。\n(D) 新臺幣 80,000 元：以百分之二十計算，係《所得稅法》第 5 條第 5 項第 2 款之一般規定，未逾五十萬元者優先適用同項第 3 款。\n【演算步驟】應納稅額＝課稅所得額×稅率＝新臺幣 400,000 元×18%＝新臺幣 72,000 元；半數上限＝（新臺幣 400,000 元－新臺幣 120,000 元）÷2＝新臺幣 140,000 元＞72,000 元，故應納新臺幣 72,000 元。\n【記憶點】107 年度百分之十八、108 年度百分之十九，記得半數封頂。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-021","一般營利事業職工每人每月伙食費，包括加班誤餐費，在新臺幣多少範圍內，免視為員工之薪資所得？",21,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-018",114,"現行所得稅法中有關噸位稅之規定，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-018",113,"依據所得稅法，有關扣繳義務人給付各類所得所扣取稅款的處理，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-018",112,"A 公司給付員工薪資所得，扣繳義務人已依規定扣繳稅款，惟未依規定期限按實填報扣繳憑單，依所得稅法及稅捐稽徵法規定，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-018",111,"根據所得基本稅額條例，下列何者所得應計入個人 112 年度之基本所得額？①大陸地區來源所得 200 萬元 ②受控外國公司（Controlled Foreign Company）所得 300 萬元 ③死亡人壽保險給付 2,000 萬元 ④未上市櫃非新創事業公司股票交易所得 100 萬元 ⑤非現金捐贈 50 萬元",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-018",110,"營業人專營免稅營業項目者，下列敘述何者正確？①免辦理營業登記 ②免開立統一發票 ③免辦理營業稅申報 ④進項稅額不得申請退還",false,1786689129488]