[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-012":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-012","book-105-1-tax-law-012",105,1,12,"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？",{"A":17,"B":18,"C":19,"D":20},"林先生於民國 105 年 1 月 1 日以前買入房地，不適用房地合一課稅制度","林先生應計算售屋之財產交易所得，併計綜合所得總額課稅","林先生應於房屋、土地完成所有權移轉登記日之次日起算 30 日內自行填具申報書，檢附契約書影本及其他有關文件，向該管稽徵機關辦理申報繳納應納稅額","若林先生賠錢出售該筆房地（虧損），因無應納稅額，所以無須向稽徵機關申報該筆房地交易","C",null,"本題考點：房地合一課徵所得稅制度之適用範圍，以及個人房屋、土地交易所得之申報期限與應檢附文件。\n【正解理由】依《所得稅法》第四條之四第一項第一款，交易之房屋、土地係於一百零三年一月一日之次日以後取得，且持有期間在二年以內者，其交易所得應依同法第十四條之四至第十四條之八規定課徵所得稅；本題房地之取得日與持有期間均落入該款，屬新制範圍。又《所得稅法》第十四條之五規定，個人有前條之交易所得或損失，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，檢附契約書影本及其他有關文件，向該管稽徵機關辦理申報，故選 C。\n【逐項排除】\n(A) 錯誤。《所得稅法》第四條之四第一項第一款另設一百零三年一月一日之次日以後取得且持有二年以內之要件，取得日在一百零五年一月一日以前者仍可能適用新制。\n(B) 錯誤。依《所得稅法》第十四條之四第三項，該項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後之餘額，不併計綜合所得總額，而是按持有期間對應之稅率分開計算應納稅額。\n(C) 正確。所述三十日期限、起算日與應檢附文件，與《所得稅法》第十四條之五之規定相符。\n(D) 錯誤。《所得稅法》第十四條之五明定不論有無應納稅額均應申報，虧損出售仍須於三十日內辦理申報。\n【記憶點】房地合一是三十日內單獨申報，賺賠都要報。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-tax-law-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":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-tax-law-013","下列有關所得稅法規定房地合一課徵所得稅制度之敘述何者正確？",13,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-tax-law-014","依所得稅法規定，下列敘述何者正確？",14,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-015","依所得稅法規定，下列有關房地合一重購退稅之敘述何者錯誤？",15,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-012",114,"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？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-012",113,"營利事業及其關係人直接或間接持有在中華民國境外低稅負國家或地區之關係企業股份或資本額合計達 50%以上或對該關係企業具有重大影響力者，除符合相關規定免計入者外，應將該關係企業當年度之盈餘，依法認列投資收益，計入當年度所得額課稅。上述所稱「低稅負國家或地區」，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-012",112,"依營利事業所得稅查核準則規定，營利事業對政黨、政治團體及擬參選人捐贈者，其可減除金額不得超過所得額多少比率，且總額不得超過新臺幣多少元？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-012",111,"營利事業交易其以起造人申請建物所有權第一次登記所取得之房屋及其坐落基地者，其所得稅之課稅規定何者是正確的？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-012",110,"有關營利事業列報交際費之敘述，下列何者錯誤？",false,1786689131094]