[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-009":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-009","book-105-1-tax-law-009",105,1,9,"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？",{"A":17,"B":18,"C":19,"D":20},"股利淨額 × 稅額扣抵比率","股利淨額 × 稅額扣抵比率 × 百分之十","股利淨額 × 稅額扣抵比率 × 百分之二十","股利淨額 × 稅額扣抵比率 × 百分之五十","D",null,"本題考點：兩稅合一設算扣抵下境內居住個人股東可扣抵稅額的公式，考《所得稅法》第 66-6 條第一項但書的減半規定。\n【正解理由】依《所得稅法》第 66-6 條第一項，營利事業分配屬八十七年度或以後年度之盈餘時，以股利或盈餘之分配日其股東可扣抵稅額帳戶餘額，占其帳載累積未分配盈餘帳戶餘額之比率，作為稅額扣抵比率，股東或社員可扣抵稅額等於股利或盈餘淨額乘以稅額扣抵比率；同項但書另定「中華民國境內居住之個人股東（或社員）之可扣抵稅額＝股利（或盈餘）淨額ｘ稅額扣抵比率ｘ百分之五十」。題目問的正是中華民國境內居住之個人股東，應適用但書，故選 D。\n【逐項排除】\n(A) 股利淨額乘稅額扣抵比率是《所得稅法》第 66-6 條第一項的本文公式，適用於但書所列以外的股東，本題主體不適用。\n(B) 百分之十並非《所得稅法》第 66-6 條第一項但書所定的乘數。\n(C) 百分之二十亦非該但書的乘數；與之形似的百分之二十．四八，是同法第 66-6 條第二項第一款的稅額扣抵比率上限，性質是比率的天花板而非公式乘數。\n(D) 與《所得稅法》第 66-6 條第一項但書的公式逐字相符。\n【記憶點】境內居住個人股東的可扣抵稅額打對折：股利淨額乘稅額扣抵比率再乘百分之五十。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-012","林先生為中華民國境內居住者，民國 103 年 12 月 20 日登記買進 A 房地一筆、後於民國 105 年 10 月 5 日賣出，試問下列有關申報該筆房地交易所得之敘述何者正確？",12,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-009",114,"陳君於 110 年 2 月 10 日以總價 1,200 萬元購入一戶房屋及其坐落基地，於 114 年 10 月 2 日以總價 1,500 萬元簽約出售，陳君提示下列文件：購入時陳君負擔之仲介費 12 萬元、出售時陳君負擔之仲介費 30 萬元，購入之契稅 6 萬元、出售之契稅為 7 萬元，持有期間之房屋稅及地價稅為 10 萬元。陳君之房地交易所得為若干元？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-009",113,"若納稅義務人為非中華民國境內居住之個人，或在中華民國境內無固定營業場所之營利事業，下列各種所得之扣繳率何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-009",112,"依稅捐稽徵法第 49 條之 1 有關檢舉逃漏稅捐核發獎金規定，下列那些檢舉人不得領取獎金？①依公司指示逃漏稅捐之員工 ②稅務人員 ③因執行職務發現而為舉發之公務員 ④經分析網路公開資訊而為舉發之民眾",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-009",111,"下列何者符合所得稅房屋租金支出列舉扣除規定？①每一申報戶每年最多可扣除 12 萬元 ②納稅義務人在中華民國境外租屋自住可扣除 ③申報有購屋借款利息者，不得扣除 ④申報受扶養的叔父，租屋自住租金可扣除",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-009",110,"營利事業預先提列備抵呆帳者，其呆帳損失之認列，下列敘述何者正確？",false,1786689131073]