[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-016":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-016","book-105-1-tax-law-016",105,1,16,"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？",{"A":17,"B":18,"C":19,"D":20},"只需計算營利事業所得額，不必繳納營利事業所得稅，直接課徵獨資資本主或合夥組織合夥人之綜合所得稅","需先繳納百分之十七的營利事業所得稅，稅後純益再由獨資資本主或合夥組織合夥人申報綜合所得稅","需先計算其營利事業所得額與稅額，並以其全年應納稅額之半數，減除尚未抵繳之扣繳稅額，計算其應納之結算稅額，於申報前自行繳納，小規模營利事業亦適用前述規定","獨資合夥之營利事業所得額減除全年應納稅額半數後之餘額，應由獨資資本主或合夥組織合夥人依規定列為營利所得，課徵綜合所得稅","D",null,"本題考點：獨資、合夥組織之營利事業結算申報方式，以及其所得額如何轉由資本主或合夥人課徵綜合所得稅。\n【正解理由】依《所得稅法》第七十一條第二項，納稅義務人為獨資、合夥組織之營利事業者，以其全年應納稅額之半數，減除尚未抵繳之扣繳稅額，計算其應納之結算稅額，於申報前自行繳納；其營利事業所得額減除全年應納稅額半數後之餘額，應由獨資資本主或合夥組織合夥人依同法第十四條第一項第一類規定列為營利所得，課徵綜合所得稅，故選 D。\n【逐項排除】\n(A) 錯誤。《所得稅法》第七十一條第二項仍要求就全年應納稅額之半數計算結算稅額並於申報前自行繳納，不是完全不必繳納。\n(B) 錯誤。條文採全年應納稅額半數之設計，並非先按百分之十七全額課徵營利事業所得稅，再以稅後純益分配給資本主或合夥人申報。\n(C) 錯誤。前段雖與條文相符，但《所得稅法》第七十一條第二項但書明定小規模營利事業無須辦理結算申報，其營利事業所得額直接由資本主或合夥人列為營利所得，故小規模者並不適用前述繳納規定。\n(D) 正確。與《所得稅法》第七十一條第二項後段之文字相符。\n【記憶點】獨資合夥繳一半、餘額列營利所得；小規模者免辦結算申報。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-019","下列有關營利事業或個人課徵所得基本稅額之敘述何者正確？",19,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-016",114,"依現行所得稅法，公司股東所獲分配之股利屬於下列何項所得？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-016",113,"依據所得稅法，下列何者屬於列舉扣除額的項目？①災害損失 ②財產交易損失 ③長期照顧 ④房屋租金支出 ⑤自用住宅購屋借款利息 ⑥教育學費",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-016",112,"A 公司適用勞動基準法並依勞工退休金條例提繳勞工退休金，該公司 111 年給付員工薪資總額 180 萬元，提繳退休金 10.8 萬元，2 名員工自願從各自薪資 60 萬元中提繳退休金 2 萬元，下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-016",111,"依所得稅法，納稅義務人提供帳簿文據，若無特殊情形，稽徵機關應於帳簿文據提送完全之日起，多久內發還？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-016",110,"甲公司為加值型營業稅之營業人，當期國內應稅銷售額為 600 萬元，外銷銷售額 100 萬元，因進貨及費用而取得之進項稅額為 25 萬元，上期累積留抵税額 10 萬元，則該公司本期營業稅：①應納稅額 5 萬元 ② 應退稅額 5 萬元 ③留抵稅額 5 萬元 ④退稅限額 5 萬元",false,1786689131140]