[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-tax-law-030":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-030","book-109-1-tax-law-030",109,1,30,"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？",{"A":17,"B":18,"C":19,"D":20},"海外財產交易損失可以在以後 3 年度之財產交易所得扣除","海外利息所得為 100 萬元不須申報","海外財產交易損失及所得均以實際成交價格及原始取得成本計算損益，並經稽徵機關核實認定者為限","大陸地區來源所得屬於海外所得的課徵範圍","C",null,"本題考點：所得基本稅額條例對個人海外所得的加計門檻，以及海外財產交易損益必須核實認定的要求。\n【正解理由】《所得基本稅額條例》第 12 條第二項就交易損失之扣除定有「但以損失及申報扣除年度均以實際成交價格及原始取得成本計算損益，並經稽徵機關核實認定者為限」的要求；海外財產交易的損失與所得同樣須依此標準計算損益並經稽徵機關核實認定，才能進入基本所得額，故選 C。\n【逐項排除】\n(A) 錯誤。《所得基本稅額條例》第 12 條第二項所定「得於發生年度之次年度起三年內，自其交易所得中扣除」，適用對象是該條第一項第三款私募證券投資信託基金受益憑證之交易損失，海外財產交易損失並無遞延三年扣除的規定。\n(B) 錯誤。《所得基本稅額條例》第 12 條第一項第一款但書為「一申報戶全年之本款所得合計數未達新臺幣一百萬元者，免予計入」，海外利息所得新臺幣 1,000,000 元並非「未達」該門檻，應全數計入基本所得額。\n(C) 正確，理由如上。\n(D) 錯誤。《所得基本稅額條例》第 12 條第一項第一款所加計者，限於未計入綜合所得總額之非中華民國來源所得，以及依《香港澳門關係條例》第 28 條第一項規定免納所得稅之所得，大陸地區來源所得不在該款列舉之內。\n【記憶點】海外所得看「未達一百萬免計入」，海外財產損益看「實價核實認定」。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-tax-law-028","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？",28,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-tax-law-032","依所得稅法規定，營利事業申報下列那些費用、損失，帳簿憑證完整者，稽徵機關可以核實認定？ ①未超限之交際費 ②本業以外之家庭支出 ③支付員工薪資 ④加徵之滯報金 ⑤廠房的折舊費用 ⑥投資損失但出資額未折減",32,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-tax-law-033","甲公司 109 年 8 月 1 日銷售一部成本 2,100,000 元之汽車予宋先生，其現銷價格為 2,400,000 元，分期付款價格為 2,800,000 元，分 36 個月付款，每月初付款 50,000 元，該公司 109 年度以毛利百分比法申報所得稅應認列毛利為若干元？",33,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-030",114,"依現行營利事業所得稅查核準則，有關無形資產之攤折，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-030",113,"依據營利事業所得稅查核準則，有關收入的查核，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-030",112,"依所得稅法有關綜合所得稅之免稅額規定，下列何者得列報為受扶養親屬？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-030",111,"下列何者進項稅額不得扣抵銷項稅額？①交際應酬用之貨物 ②機器設備 ③自用乘人小汽車 ④勞軍用之貨物 ⑤捐贈慈善單位之貨物",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-030",110,"依現行所得稅法規定，下列何項所得必須併入綜合所得總額課徵綜合所得稅？①出售上市股票之交易所得 ②個人取自營利事業贈與之財產 ③百貨公司周年慶中奬奬品 ④國家考試命題酬勞 ⑤銀行利息所得",false,1786689129109]