[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-110-1-tax-law-001":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":24,"sameNumber":50,"hasEssay":70},"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":13,"stem":14,"options":15,"answer":20,"answerNote":21,"lawYear":12,"explanation":22,"freq":13,"indexable":23},"book-110-1-稅務相關法規概要-001","book-110-1-tax-law-001",110,1,"下列何者屬於綜合所得稅申報之特別扣除額項目？",{"A":16,"B":17,"C":18,"D":19},"災害損失","房屋租金支出","競選經費","財產交易損失","D",null,"本題考點：綜合所得稅扣除額的三分結構。《所得稅法》第 17 條第一項第二款把扣除額切成標準扣除額、列舉扣除額與特別扣除額，本題要辨識哪一項被歸在特別扣除額項下。\n【正解理由】依《所得稅法》第 17 條第一項第二款第三目之 1：「財產交易損失：納稅義務人、配偶及受扶養親屬財產交易損失，其每年度扣除額，以不超過當年度申報之財產交易之所得為限。」該目明文列於特別扣除額之下，故選 D。\n【逐項排除】\n(A) 災害損失規定在《所得稅法》第 17 條第一項第二款第二目之 4，且但書載明受有保險賠償或救濟金部分不得扣除，定位是列舉扣除額。\n(B) 房屋租金支出見《所得稅法》第 17 條第一項第二款第二目之 6，每一申報戶每年扣除數額以十二萬元為限，申報有購屋借款利息者不得扣除，同屬列舉扣除額。\n(C) 競選經費並未出現在《所得稅法》第 17 條所列免稅額、標準扣除額、列舉扣除額與特別扣除額的任何一款，其減除依據另有專法。\n(D) 財產交易損失是《所得稅法》第 17 條第一項第二款第三目之 1 逐字列舉的特別扣除額，扣除上限繫於當年度申報的財產交易所得，敘述正確。\n【記憶點】特別扣除額背七項——財產交易損失、薪資、儲蓄投資、身心障礙、教育學費、幼兒學前、長期照顧；災害損失與房屋租金站在列舉扣除額那一欄。",true,[25,30,34,38,42,46],{"webId":26,"stem":27,"number":28,"year":29,"session":13},"book-109-1-tax-law-050","王君於 108 年 9 月 1 日死亡，遺有配偶與已成年子女 2 人，其名下財產如下：房屋一棟市價 5,000 萬元（土地公告現值 1,800 萬元，房屋評定標準價格 1,200 萬元），國內上市甲公司股票 10 萬股，當日股票收盤價每股 100 元。試問遺產稅應納稅額為多少？",50,109,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-tax-law-002","個人購買短期票券，其到期兌償金超過首次發售價格部分，應如何計徵綜合所得稅？",2,{"webId":35,"stem":36,"number":37,"year":29,"session":13},"book-109-1-tax-law-049","下列何種情況不是遺產及贈與稅法規定之視同贈與？",49,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-tax-law-003","下列何者為營利事業所得稅申報書營業收入調節欄項下，開立統一發票金額之加項？",3,{"webId":43,"stem":44,"number":45,"year":29,"session":13},"book-109-1-tax-law-048","依遺產及贈與稅法規定，下列何項目不計入遺產總額？",48,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-004","營利事業為員工投保團體健康保險，其由營利事業負擔之保險費，每人每月最多在新臺幣多少元以內，免視為員工之薪資所得？",4,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":13},"book-114-1-tax-law-001",114,"經核准分期繳納之稅款，個人在新臺幣至少多少元以上，稅捐稽徵機關得要求納稅義務人提供相當擔保？",{"webId":56,"year":57,"stem":58,"number":13},"book-113-1-tax-law-001",113,"除因不可抗力或非歸責於納稅義務人之事由，得依法申請延期或分期繳納稅捐者外，對於逾法定期限未繳納稅捐者應加徵滯納金之規定為何？",{"webId":60,"year":61,"stem":62,"number":13},"book-112-1-tax-law-001",112,"納稅義務人 112 年就稅捐案件申請復查，經復查決定後仍有應納稅款未繳納者，下列何種情形，納稅義務人雖已依法提起訴願，惟稅捐稽徵機關仍應依稅捐稽徵法第 39 條第 2 項規定移送強制執行？",{"webId":64,"year":65,"stem":66,"number":13},"book-111-1-tax-law-001",111,"依稅捐稽徵法規定，納稅義務人逾期繳納稅捐加徵滯納金者，每逾 ① 日按滯納數額加徵 1%，總加徵率最高為 ② %。上述①、②分別為：",{"webId":68,"year":29,"stem":69,"number":13},"book-109-1-tax-law-001","下列那些項目應計入綜合所得總額合併計稅？①領取醫療保險給付 20 萬元 ②抽中百貨公司舉辦之活動獎金 50 萬元 ③母親贈與現金 250 萬元 ④年終獎金 15 萬元 ⑤公司給付每月伙食費 2,400 元，全年合計 28,800 元",false,1786689128314]