[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-tax-law-028":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-109-1-稅務相關法規概要-028","book-109-1-tax-law-028",109,1,28,"依現行所得稅法及所得基本稅額條例之規定，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"個人取得受控外國公司（CFC）所得超過 100 萬元以上者，應就超過部分計入基本所得額","個人獲配股利所得選擇按 28%分開計稅者，股利所得不用計入基本所得額","營利事業出售證券交易所得免徵營利事業所得稅，但需計入基本所得額","個人出售證券交易損失得自綜合所得總額中扣除，亦可自基本所得額中扣除","C",null,"本題考點：所得基本稅額的加計項目，營利事業與個人各自要加計哪些免稅所得。\n【正解理由】依《所得稅法》第 4-1 條，證券交易所得停止課徵所得稅；而《所得基本稅額條例》第 7 條第一項第一款規定，營利事業之基本所得額為依所得稅法規定計算之課稅所得額，加計依所得稅法第 4 條之 1 及第 4 條之 2 規定停止課徵所得稅之所得額。營利事業的證券交易所得因此免徵營利事業所得稅，卻仍須計入基本所得額，故選 C。\n【逐項排除】\n(A) 敘述錯誤。《所得基本稅額條例》第 12 條第一項第一款加計的是未計入綜合所得總額之非中華民國來源所得，且一申報戶全年合計數未達新臺幣一百萬元者免予計入，達到門檻後係全額計入而非僅計入超過部分。\n(B) 敘述錯誤。《所得稅法》第 15 條第五項僅規定得選擇就股利及盈餘合計金額按百分之二十八之稅率分開計算應納稅額，由納稅義務人合併報繳；同法第 71 條第三項但書並明定依第 15 條第五項規定課稅者仍應辦理結算申報，該股利所得仍應計入基本所得額。\n(C) 敘述正確。停止課徵營利事業所得稅與計入基本所得額並行不悖，正是最低稅負制的設計。\n(D) 敘述錯誤。《所得稅法》第 4-1 條明定證券交易損失不得自所得額中減除；《所得基本稅額條例》第 12 條第一項各款也未把個人證券交易損失列為減項。\n【記憶點】營利事業證券交易所得：所得稅免徵，最低稅負仍要加計。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-tax-law-027","依稅捐稽徵法規定，財政部得予外國政府或國際組織進行稅務用途資訊交換及提供其他稅務協助，但諦約他方有下列何種情形，不得與其進行資訊交換？",27,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-tax-law-029","下列何者不是稅捐稽徵法所稱，應由稅捐稽徵機關依稅籍底冊核定課徵之稅捐？",29,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-tax-law-026","依稅捐稽徵法規定，下列敘述何者正確？",26,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-tax-law-030","依所得基本稅額條例，居住者申報 108 年度海外所得之課稅規定，下列敘述何者正確？",30,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-109-1-tax-law-025","依據稅捐稽徵法第 48 條之 1，納稅義務人已向稅捐稽徵機關補報並補繳所漏稅款者，符合一定條件可以免除其相關之處罰，下列何者非屬該條文之相關規定？",25,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-tax-law-031","甲公司於 109 年 10 月 16 日購置自用乘人小汽車 3,000,000 元，另加計進項稅額 150,000 元供董事長使用，按平均法依耐用年數 5 年提列折舊，估計殘值 525,000 元。請問 109 年度折舊金額之帳列數與申報數為何？",31,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-028",114,"依現行營利事業所得稅查核準則，有關備抵呆帳之規定，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-028",113,"依據營利事業所得稅查核準則，下列支出不屬於可核實認定的費用或損失？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-028",112,"依所得稅法及相關法規規定，下列有關扣繳義務人之敘述，何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-028",111,"根據營利事業所得稅查核準則，下列有關稅捐之認列何者是錯誤的？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-028",110,"依所得稅法相關規定，下列何項特別扣除額係以個人為單位？①長期照顧 ②儲蓄投資 ③教育學費 ④ 保險費 ⑤幼兒學前",false,1786689129091]