[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-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-105-1-稅務相關法規概要-015","book-105-1-tax-law-015",105,1,15,"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？",{"A":17,"B":18,"C":19,"D":20},"個人出售自住房屋、土地依房地合一課稅制度繳納之稅額，自完成移轉登記之日或房屋使用權交易之日起算 2 年內，重購自住房屋、土地者可以申請退還所納稅額","得於重購自住房屋、土地完成移轉登記或房屋使用權交易之次日起算 5 年內，申請自前開出售時繳納之稅額計算退還","申請之條件必須為新購入之房地價格大於原出售之房地價格減除已納所得稅額","重購退稅若為先購後售者亦適用之","C",null,"本題考點：房地合一新制下自住房屋、土地重購退稅之期間要件與退稅金額之計算方式。\n【正解理由】依《所得稅法》第十四條之八第一項，個人出售自住房屋、土地依同法第十四條之五規定繳納之稅額，自完成移轉登記之日或房屋使用權交易之日起算二年內重購自住房屋、土地者，得於重購完成移轉登記或房屋使用權交易之次日起算五年內，申請按重購價額占出售價額之比率，自前開繳納稅額計算退還。新制以比率計算退還金額，並未設有新購房地價格須大於原出售房地價格減除已納所得稅額之條件，本題選錯誤者，故選 C。\n【逐項排除】\n(A) 正確。所述二年內重購之要件，與《所得稅法》第十四條之八第一項相符。\n(B) 正確。所述五年內申請退還之期限，與《所得稅法》第十四條之八第一項相符。\n(C) 錯誤。《所得稅法》第十四條之八第一項採重購價額占出售價額之比率退還；以價額大小為門檻者，係同法第十七條之二自用住宅重購扣抵退還之要件，兩者不可互換。\n(D) 正確。《所得稅法》第十四條之八第二項明定先購後售者，得按前項比率計算扣抵稅額，在不超過應納稅額之限額內減除。\n【記憶點】新制重購退稅：二年內重購、五年內申請、按比率退。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-tax-law-016","依所得稅法規定，獨資合夥之營利事業應如何申報繳納所得稅？",16,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-tax-law-017","依所得基本稅額條例規定，營利事業基本所得額之計算，不屬於到期前指定平倉之期貨交易所得額，應該採何種方法計算其交易成本？",17,{"webId":43,"stem":44,"number":45,"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,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-018","依相關稅法規定，下列何者不是分期付款銷貨交易之當期損益計算方法？",18,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-015",114,"依現行所得稅法，下列何者不是免稅所得？",{"webId":56,"year":57,"stem":58,"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":60,"year":61,"stem":62,"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":64,"year":65,"stem":66,"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":68,"year":69,"stem":70,"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？",false,1786689131132]