[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-tax-law-015":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-114-1-稅務相關法規概要-015","book-114-1-tax-law-015",114,1,15,"依現行所得稅法，下列何者不是免稅所得？",{"A":17,"B":18,"C":19,"D":20},"人身保險、勞工保險及軍、公、教保險之保險給付","傷害或死亡之損害賠償金，及依國家賠償法規定取得之賠償金","各級政府公有事業之所得","個人取得自營利事業贈與之財產","D",null,"本題考點：《所得稅法》第 4 條第一項免稅所得的列舉，以及第十七款「因繼承、遺贈或贈與而取得之財產」後面那個但書。\n【正解理由】依《所得稅法》第 4 條第一項第十七款，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」。個人取得自營利事業贈與的財產正好落在但書範圍，被排除於免稅之外，是四個選項中唯一不屬免稅所得者。故選 D。\n【逐項排除】\n(A) 人身保險、勞工保險及軍、公、教保險之保險給付，見《所得稅法》第 4 條第一項第七款，免納所得稅。\n(B) 傷害或死亡之損害賠償金，及依國家賠償法規定取得之賠償金，見《所得稅法》第 4 條第一項第三款，免納所得稅。\n(C) 各級政府公有事業之所得，見《所得稅法》第 4 條第一項第十九款，免納所得稅；公有事業的範圍依同法第 11 條第三項，指各級政府為達成某項事業目的而設置，不作損益計算及盈餘分配之事業組織。\n(D) 取自營利事業贈與之財產被《所得稅法》第 4 條第一項第十七款但書排除在免稅範圍外，仍應課徵所得稅，為本題所問的答案。\n【記憶點】繼承、遺贈、贈與三種無償取得都免稅，唯獨「營利事業送的」被但書挑出來課。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-tax-law-014","下列所得之分類何者正確？",14,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-tax-law-016","依現行所得稅法，公司股東所獲分配之股利屬於下列何項所得？",16,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-tax-law-013","乙公司採曆年制會計年度，114 年因不堪虧損於 4 月 21 日結束營業，辦理決算。乙公司當年度的營利事業所得額為新臺幣 50,000 元，則其當年度營利事業所得稅應納稅額為若干元？",13,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-tax-law-017","依現行所得稅法，營利事業之銷貨，未給與他人銷貨憑證，或未將銷貨憑證存根保存者，稽徵機關得按：",17,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-tax-law-012","在夫妻各類所得分開計稅下，有關當年度之財產交易損失之說明何者正確？",12,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-tax-law-018","現行所得稅法中有關噸位稅之規定，下列何者錯誤？",18,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-tax-law-015",113,"依據所得稅法，關於「非中華民國境內居住之個人」而有中華民國來源所得者的所得稅課徵，下列敘述何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-015",112,"A 公司 111 年 1 月向我國居住者個人甲承租房屋供倉庫之用，每月給付租金 20 萬元，押金 40 萬元，租期 2 年，嗣甲經稽徵機關依所得稅法規定核定該屋 111 年度當地一般標準租金 300 萬元，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-015",111,"下列何者屬於所得稅的特別扣除額項目？①長期照顧 ②災害損失 ③子女大學學費 ④購屋借款利息",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-015",110,"依據所得稅法第 14 條之規定，著作人自行出版銷售著作之收入屬於何種所得？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-015",109,"甲公司總機構設於臺北市，109 年 8 月 15 日發放股利予股東，下列有關不同類型股東，申報繳納所得稅方式，何者錯誤？",false,1786689126423]