[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-110-1-tax-law-002":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"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":14,"stem":15,"options":16,"answer":21,"answerNote":22,"lawYear":12,"explanation":23,"freq":13,"indexable":24},"book-110-1-稅務相關法規概要-002","book-110-1-tax-law-002",110,1,2,"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？",{"A":17,"B":18,"C":19,"D":20},"屬於利息所得，應併計到期日當年度之綜合所得總額","屬於利息所得，除依規定辦理扣繳外，不併計綜合所得總額","屬於證券交易所得，除依規定辦理扣繳外，不併計綜合所得總額","屬於證券交易所得，依所得稅法第 4 條之 1 規定，停止課稅","B",null,"本題考點：短期票券到期兌償價差的所得類別與課徵方式。《所得稅法》第 14 條第一項第四類與第 14-1 條對此定有明文。\n【正解理由】《所得稅法》第 14 條第一項第四類第三款載明：「短期票券到期兌償金額超過首次發售價格部分為利息所得，除依第八十八條規定扣繳稅款外，不併計綜合所得總額。」同法第 14-1 條第二項第一款並定其扣繳率為百分之十。所得類別是利息所得，課徵方式是扣繳後即行分離，故選 B。\n【逐項排除】\n(A) 所得類別判斷正確，但《所得稅法》第 14 條第一項第四類第三款明定此項利息所得不併計綜合所得總額，併入到期日當年度綜合所得總額與條文不符。\n(B) 同時掌握「屬利息所得」與「扣繳後不併計綜合所得總額」兩個要件，與《所得稅法》第 14 條第一項第四類第三款及第 14-1 條第二項第一款相符。\n(C) 所得類別錯置。《所得稅法》第 14 條第一項第四類把公債、公司債、金融債券、各種短期票券、存款及其他貸出款項之利息一律歸為利息所得，並非證券交易所得。\n(D) 《所得稅法》第 4-1 條停止課徵的對象是證券交易所得；短期票券的兌償價差既為利息所得，即無該條適用，且此項利息依同法第 14-1 條第三項不適用儲蓄投資特別扣除。\n【記憶點】短期票券賺的是「價差的外觀、利息的本質」，扣繳走完就結案，不回綜合所得總額。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"session":13},"book-110-1-tax-law-001","下列何者屬於綜合所得稅申報之特別扣除額項目？",{"webId":30,"stem":31,"number":32,"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":34,"stem":35,"number":36,"year":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"year":37,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-005","甲公司採用分期付款方式銷貨並以毛利百分比法認列銷貨利益，本年度期初分期付款未實現毛利為 100 萬元，期初應收分期付款餘額為 200 萬元，本年度銷貨總額為 500 萬元，銷貨毛利為 300 萬元，分期付款收款總額為 350 萬元，則該公司本年度認列之分期付款銷貨利益為多少元？",5,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-002",114,"根據稅捐稽徵法規定，下列擔保品價值之計算何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-002",113,"若因適用法令、認定事實、計算或其他原因之錯誤，且非歸責於政府機關，所致之溢繳稅款，納稅義務人得自繳納之日起幾年內提出具體證明，申請退還？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-002",112,"某國稅局查得我國居住之個人甲及乙分別欠繳稅款 80 萬元、200 萬元，我國公司 A、B 分別欠繳稅款 220 萬元、300 萬元，均屬確定案件，因納稅義務人均未提供擔保且國稅局已採取稅捐保全措施，依稅捐稽徵法第 24 條規定，何者得由財政部函請內政部移民署限制其出境？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-002",111,"有關稅捐稽徵法新增之核課期間不完成事由，下列敘述何者錯誤？",{"webId":68,"year":37,"stem":69,"number":14},"book-109-1-tax-law-002","依據所得稅法規定，下列所得分類何者正確？",false,1786689128337]