[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-tax-law-014":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-107-1-稅務相關法規概要-014","book-107-1-tax-law-014",107,1,14,"甲公司會計年度採曆年制，於 107 年 11 月 1 日開始營業，當年度的營利事業所得額為 100,000 元，則甲公司 107 年度營利事業所得稅應納稅額為：",{"A":17,"B":18,"C":19,"D":20},"0元","16,000 元","17,000 元","20,000 元","D",null,"本題考點：《所得稅法》第 40 條營業期間不滿一年之稅額計算，先換算全年、再按原比例還原。\n【正解理由】《所得稅法》第 40 條第一項規定，營業期間不滿一年者，應將其所得額按實際營業期間相當全年之比例，「換算全年所得額，依規定稅率計算全年度稅額，再就原比例換算其應納稅額」。甲公司實際營業期間 2 個月，換算後全年所得額新臺幣 600,000 元逾五十萬元，應依《所得稅法》第 5 條第四項第二款課徵百分之二十，故選 D。\n【逐項排除】\n(A) 錯誤。換算後之全年所得額已逾《所得稅法》第 5 條第四項第一款十二萬元免徵門檻。\n(B) 錯誤。誤用《所得稅法》第 5 條第四項第三款一百零七年度百分之十八稅率，該款以未逾五十萬元者為限。\n(C) 錯誤。係以百分之十七計得，與《所得稅法》第 5 條第四項第二款之百分之二十不符。\n(D) 正確。全年度稅額按 2 對 12 之比例還原即得。\n【演算步驟】換算全年所得額＝新臺幣 100,000 元 × 12 ÷ 2 ＝新臺幣 600,000 元；全年度稅額＝新臺幣 600,000 元 × 20％＝新臺幣 120,000 元；上限：超過十二萬元部分新臺幣 480,000 元，半數新臺幣 240,000 元，未逾之；應納稅額＝新臺幣 120,000 元 × 2 ÷ 12 ＝新臺幣 20,000 元。\n【記憶點】不滿一年先放大成全年、算完稅再縮回原比例。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-tax-law-013","依相關稅法規定，有關捐贈課免稅之敘述，下列何者錯誤？",13,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-tax-law-015","依現行所得稅法規定，下列何項個人所得應併入綜合所得總額課徵綜合所得稅？",15,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-tax-law-012","依所得稅法規定，下列親屬何者年滿 70 歲，其免稅額可增加 50%？",12,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-tax-law-016","依現行所得稅法規定，下列何項綜合所得稅之扣除額，需為納稅義務人本人、配偶或其受扶養直系親屬相關支出才可適用？ ①人身保險費 ②捐贈 ③租金支出 ④財產交易損失",16,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-tax-law-011","依現行所得稅法規定，非小規模之獨資、合夥組織營利事業，應如何申報繳納所得稅？",11,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-tax-law-017","依稅捐稽徵法規定，稅捐稽徵機關對於納稅義務人逃漏下列何項稅捐，認為涉有犯罪嫌疑之案件，得聲請當地司法機關簽發搜索票實施搜索？ ①營利事業所得稅 ②營業稅 ③貨物稅 ④證券交易稅",17,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-014",114,"下列所得之分類何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-014",113,"總機構在中華民國境外之營利事業，如在中華民國境內經營國際運輸、承包營建工程、提供技術服務或出租機器設備等業務，其成本費用分攤計算困難者，得向財政部申請核准，或由財政部核定，按其在中華民國境內營業收入之特定比例計算為中華民國境內之營利事業所得額。該比例為 10%，適用下列何者？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-014",112,"A 公司會計年度採曆年制，其出售甲房地之交易過程如下：①108 年 12 月 1 日簽訂不動產買賣契約 ②109 年 10 月 20 日收取尾款 ③110 年 12 月 21 日交付該房地 ④111 年 1 月 2 日辦竣所有權移轉登記。依營利事業所得稅查核準則規定，其所得應歸屬年度為何？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-014",111,"受益人不特定或尚未存在之信託財產發生收入，年度所得稅的納稅義務人為下列何者？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-014",110,"營業人之交易，下列何者免徵營業稅？①國內出售黃金條塊 ②進口黃金條塊 ③國內銷售生鮮農產品 ④進口生鮮農產品",false,1786689129917]