[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-tax-law-029":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-029","book-110-1-tax-law-029",110,1,29,"依現行所得稅法規定，有關所得類別之敘述，下列何者正確？",{"A":17,"B":18,"C":19,"D":20},"與證券商從事結構型商品交易之所得，屬於財產交易所得","受僱於台大醫院之醫師所領取之酬勞屬於執行業務所得","有奬儲蓄券之中奬奬金為機會中奬所得","警察破案奬金屬於薪資所得","D",null,"本題考點：《所得稅法》第 14 條第一項十類所得的歸類，尤其是薪資所得與執行業務所得、利息所得與機會中獎所得的界線。\n【正解理由】依《所得稅法》第 14 條第一項第三類，薪資所得為「公、教、軍、警、公私事業職工薪資及提供勞務者之所得」，同類第四款並明定「薪資收入包括：薪金、俸給、工資、津貼、歲費、獎金、紅利及各種補助費」。警察屬該類所列人員，破案獎金為其在職務上取得之獎金，落入薪資收入的例示範圍，故選 D。\n【逐項排除】\n(A) 與證券商從事結構型商品交易之所得，依《所得稅法》第 14 條之 1 第二項第四款應依同法第 88 條扣繳且不併計綜合所得總額，並非財產交易所得。\n(B) 醫師受僱於醫院取得之酬勞屬薪資所得；《所得稅法》第 14 條第一項第二類的執行業務所得指執行業務者之業務或演技收入減除必要費用後之餘額，兩者以有無受僱關係區分。\n(C) 依《所得稅法》第 14 條第一項第四類第二款，有獎儲蓄之中獎獎金超過儲蓄額部分視為存款利息所得，屬利息所得而非機會中獎。\n(D) 警察破案獎金為職務上之獎金，與《所得稅法》第 14 條第一項第三類第四款所列薪資收入項目相符。\n【記憶點】受僱領的都算薪資，有獎儲蓄超過本金算利息。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-tax-law-028","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",28,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-032","陳先生與陳太太夫妻綜合所得稅係採合併計稅合併申報，陳先生有作詞收入 25 萬元及演講收入 12 萬元，陳太太有作曲收入 10 萬元，依所得稅法相關規定，夫妻二人今年應課稅收入為多少萬元？",32,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-029",114,"依現行營利事業所得稅查核準則，有關利息費用之規定，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-029",113,"依據營利事業所得稅查核準則，有關帳簿憑證的查核，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-029",112,"總機構在我國境外之營利事業，在我國境內經營下列何種業務，其成本費用分攤計算困難者，可向財政部申請按其營業收入15%作為其在我國境內之營利事業所得額？①承包營建工程 ②經營國際運輸 ③出租機器設備 ④提供技術服務 ⑤出租影片",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-029",111,"營利事業在稽徵機關規定帳簿文據送交調查時間內，申請延期提示者，延長期限最長不得超過多久？可延長幾次？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-029",109,"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？",false,1786689128606]