[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-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-110-1-稅務相關法規概要-030","book-110-1-tax-law-030",110,1,30,"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",{"A":17,"B":18,"C":19,"D":20},"①②③","①③④","②③⑤","③④⑤","C",null,"本題考點：哪些所得須併入綜合所得總額，關鍵在分辨免稅、停徵與分離課稅三種不併計的理由。\n【正解理由】②依《所得稅法》第 4 條第一項第 17 款，因繼承、遺贈或贈與而取得之財產免納所得稅，「但取自營利事業贈與之財產，不在此限」，故應課稅；③百貨公司周年慶中獎獎品屬同法第 14 條第一項第八類競技、競賽及機會中獎之獎金或給與，非該類第三款政府舉辦之獎券中獎獎金，應併計；⑤銀行利息為同法第 14 條第一項第四類利息所得，亦應併計。合為②③⑤，故選 C。\n【逐項排除】\n(A) 含①出售上市股票之交易所得，依《所得稅法》第 4 條之 1 證券交易所得停止課徵所得稅，不併入。\n(B) 同時含①證券交易所得與④國家考試命題酬勞，後者屬《所得稅法》第 4 條第一項第 24 款政府機關辦理各種考試發給辦理試務工作人員之各種工作費用，免納所得稅。\n(C) ②取自營利事業贈與之財產、③機會中獎獎品、⑤利息所得三者均無免稅或停徵規定，須併入綜合所得總額。\n(D) 含④試務工作費用此一免稅項目，與③⑤同列即不成立。\n【記憶點】營利事業送的要課，百貨中獎要課，銀行利息要課。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-033","綜合所得稅之各類所得計算，下列何者無必要成本及費用之減除？①自力耕作、漁、牧、林、礦之所得 ②競技、競賽及機會中奬之奬金 ③薪資所得 ④退職所得 ⑤股利所得",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-109-1-tax-law-030",109,"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？",false,1786689128621]