[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-006":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-105-1-稅務相關法規概要-006","book-105-1-tax-law-006",105,1,6,"個人出售於民國 105 年 1 月 1 日以後取得之房地產，有關綜合所得稅的課徵，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"課稅所得之計算，得減除當次交易依土地稅法規定計算之土地漲價總數額","課稅所得之計算，得減除當次交易依土地稅法規定繳納之土地增值稅","課稅所得不併計綜合所得總額","不論有無應納稅額，應於完成所有權移轉登記之次日起 30 日內，填具申報書向稽徵機關辦理申報","B",null,"本題考點：房地合一課稅的所得計算與申報，《所得稅法》第 14-4 條的成本費用排除與同法第 14-5 條的申報期限。\n【正解理由】依《所得稅法》第 14-4 條第一項但書，依土地稅法規定繳納之土地增值稅，不得列為成本費用；可以減除的是同法第 14-4 條第三項所定「當次交易依土地稅法規定計算之土地漲價總數額」。一個是稅額、一個是漲價數額，兩者不可互換。選項 B 把明文不得列為成本費用的土地增值稅寫成得減除，與條文不符，是本題錯誤的敘述，故選 B。\n【逐項排除】\n(A) 《所得稅法》第 14-4 條第三項明定計得之房屋、土地交易所得，減除當次交易依土地稅法規定計算之土地漲價總數額，敘述正確。\n(B) 《所得稅法》第 14-4 條第一項但書明定依土地稅法規定繳納之土地增值稅不得列為成本費用，本項與之相反。\n(C) 《所得稅法》第 14-4 條第三項規定減除土地漲價總數額後之餘額不併計綜合所得總額，另按持有期間所定稅率計算應納稅額，敘述正確。\n(D) 《所得稅法》第 14-5 條規定不論有無應納稅額，應於房屋、土地完成所有權移轉登記日之次日起算三十日內自行填具申報書，向該管稽徵機關辦理申報，敘述正確。\n【記憶點】土地漲價總數額可減、土地增值稅不可減；三十日內申報，有無稅額都要報。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-tax-law-005","依稅捐稽徵法規定，下列有關退稅規定之敘述何者正確？",5,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-tax-law-007","依相關稅法規定，於綜合所得稅計算課徵時，下列那項金額的變動不適用物價指數連動法？",7,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-tax-law-004","下列有關稅捐稽徵法之敘述何者錯誤？",4,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-tax-law-008","依綜合所得稅計算課徵規定，下列那項僅限發生於納稅義務人之受扶養直系親屬時，才准許減除？",8,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-tax-law-003","甲公司有 A、B 兩筆房屋，其中 A 房屋有銀行貸款、積欠地價稅；B 房屋欠繳房屋稅與地價稅，且該公司尚積欠以前年度營利事業所得稅未繳。後因經營不善，導致 A 房屋被法院拍賣，若拍定價小於 A 房屋銀行抵押債權，試問下列敘述何者正確？",3,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-009","依相關稅法規定，中華民國境內居住之個人股東的可扣抵稅額如何計算？",9,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-006",114,"依現行稅捐稽徵法之規定，逾期繳納稅捐應加徵滯納金者，每逾 3 日按滯納數額加徵多少滯納金？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-006",113,"承上題，國稅局在 111 年 1 月發現甲君有漏報所得情形，於 111 年 1 月 31 日送達核定通知書及繳款書予甲君。甲君對本次補徵稅捐不服，在同年 2 月 9 日提起行政救濟，經行政法院於 113 年 6 月 10 日判決確定撤銷國稅局 111 年 1 月 31 日之核課處分，並請國稅局應另為處分。試問國稅局應在何日之前應重新核定補徵稅捐並通知送達甲君，否則就不能再對甲君補徵其 107 年度綜合所得稅？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-006",112,"下列機關、人員向稅捐稽徵機關索取財稅資訊情形，依稅捐稽徵法第 33 條規定，何者不得提供？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-006",111,"下列何者為稅捐稽徵法第 49 條但書所列不在稅捐準用之範圍？①罰鍰 ②滯納金 ③滯報金 ④利息 ⑤怠報金",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-006",110,"依據統一發票使用辦法第 22 條之規定，營業人對當期購買之統一發票賸餘空白未使用部分，應如何處理？",false,1786689131036]