[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-008":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-008","book-105-1-tax-law-008",105,1,8,"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？",{"A":17,"B":18,"C":19,"D":20},"免稅額","列舉扣除之捐贈","列舉扣除之保險費","列舉扣除之醫藥費","C",null,"本題考點：《所得稅法》第 17 條各項減除的適用親屬範圍，哪一項限縮到受扶養「直系」親屬。\n【正解理由】依《所得稅法》第 17 條第一項第二款第二目之二，保險費列舉扣除的對象是「納稅義務人、配偶或受扶養直系親屬」之人身保險、勞工保險、國民年金保險及軍、公、教保險之保險費，每人每年扣除數額以不超過二萬四千元為限，但全民健康保險之保險費不受金額限制。四個選項中只有這一項把親屬限縮為直系，故選 C。\n【逐項排除】\n(A) 《所得稅法》第 17 條第一項第一款的免稅額，及於本人、配偶及該款各目所定受扶養親屬，包括直系尊親屬、子女、同胞兄弟姊妹與合於民法規定之其他親屬或家屬，不以直系為限。\n(B) 《所得稅法》第 17 條第一項第二款第二目之一的捐贈，主體為納稅義務人、配偶及受扶養親屬，並未限於直系。\n(C) 保險費依《所得稅法》第 17 條第一項第二款第二目之二明定為納稅義務人、配偶或受扶養直系親屬，受扶養的旁系親屬其保險費不得列報。\n(D) 《所得稅法》第 17 條第一項第二款第二目之三的醫藥及生育費，主體為納稅義務人、配偶或受扶養親屬，亦未限於直系。\n【記憶點】列舉扣除只有保險費與房屋租金支出綁「直系」，捐贈與醫藥費及於受扶養親屬。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-tax-law-006","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？",6,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-tax-law-010","依相關稅法規定，教育、文化、公益、慈善機關或團體，投資於國內其他營利事業，獲配 104 年之股利淨額以及可扣抵稅額，於申報 105 年營利事業所得稅時如何處理？",10,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-011","依所得稅法及其相關法規規定，下列有關所得稅法居住者之定義何者正確？",11,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-008",114,"稅捐稽徵機關依法就納稅義務人應退之稅捐抵繳其積欠者，下列何者優先抵繳？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-008",113,"依據稅捐稽徵法，有關納稅義務的規定，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-008",112,"甲公司經 A 稅捐稽徵機關核定 111 年度營利事業所得稅結算申報有應退稅款，惟該公司已積欠稅款如下：①A 稅捐稽徵機關核定 110 年度營利事業所得稅之罰鍰 ②B 稅捐稽徵機關核定 109 年度營利事業所得稅之應補繳稅款 ③A 稅捐稽徵機關核定 110 年營業稅應補繳稅款 ④A 稅捐稽徵機關核定 109 年營業稅之罰鍰。依稅捐稽徵法及其施行細則有關納稅義務人退稅之抵欠順序規定，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-008",111,"試問下列何者為房地合一課徵所得稅之課稅範圍？①持有過半數之股權且其價值 50%以上為境內之房地 ②農地 ③預售屋及其坐落基地 ④設定地上權方式之房屋使用權 ⑤農舍",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-008",110,"依據所得稅法第 110 條之規定，納稅人未辦理結算申報，而經稽徵機關調查有應課稅之所得額者，除補徵稅款外，應照補徵稅額處幾倍以下之罰鍰？",false,1786689131064]