[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-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-110-1-稅務相關法規概要-028","book-110-1-tax-law-028",110,1,28,"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",{"A":17,"B":18,"C":19,"D":20},"①②③","①③④","①③⑤","①③④⑤","C",null,"本題考點：《所得稅法》第 17 條第一項第二款第三目各項特別扣除額，究竟以每人為計算單位，還是以申報戶合計為限。\n【正解理由】依《所得稅法》第 17 條第一項第二款第三目，長期照顧特別扣除為符合須長期照顧之身心失能者「每人每年扣除十二萬元」，教育學費特別扣除為就讀大專以上院校之子女「每人每年之扣除數額以二萬五千元為限」，幼兒學前特別扣除為五歲以下之子女「每人每年扣除十二萬元」，三者皆按人計算；儲蓄投資特別扣除則是納稅義務人、配偶及受扶養親屬「合計全年扣除數額以二十七萬元為限」，屬申報戶合計。以個人為單位者為①③⑤，故選 C。\n【逐項排除】\n(A) 含②儲蓄投資，該項為申報戶合計二十七萬元，非按人計算。\n(B) 含④保險費，該項規定在《所得稅法》第 17 條第一項第二款第二目，屬列舉扣除額而非特別扣除額。\n(C) ①長期照顧、③教育學費、⑤幼兒學前三項條文均寫「每人每年」，與所問的個人單位相符。\n(D) 同時含④保險費此一列舉扣除額，多列一項而不成立。\n【記憶點】長照、學費、幼兒按人算，儲蓄投資看戶，保險費屬列舉。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-tax-law-027","依據遺產及贈與稅法第 24 條之規定，贈與稅的申報期限為下列何者？",27,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-tax-law-029","依現行所得稅法規定，有關所得類別之敘述，下列何者正確？",29,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-tax-law-026","贈與稅的應納稅額最少在多少元以上，納稅義務人確有困難無法一次繳納現金者，可以申請分期繳納？",26,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-tax-law-030","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",30,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-tax-law-025","有關遺產稅免稅額之規定，下列何者錯誤？",25,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-031","丙公司 110 年期初備抵呆帳餘額為 4 萬元，期末有應收帳款 300 萬元及應收票據 200 萬元，則丙公司申報 110 年營利事業所得稅時，可申報呆帳多少元？",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-109-1-tax-law-028",109,"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？",false,1786689128595]