[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-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-107-1-稅務相關法規概要-015","book-107-1-tax-law-015",107,1,15,"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？",{"A":17,"B":18,"C":19,"D":20},"出售於 100 年中繼承取得土地之交易所得","未超過 18 萬之稿費收入","百貨公司周年慶之中奬奬金","大學入學考試命題酬勞","C",null,"本題考點：綜合所得總額的涵蓋範圍，重點在分辨《所得稅法》第 4 條第一項的免稅項目與同法第 14 條第一項各類所得。\n【正解理由】《所得稅法》第 14 條第一項第八類「競技、競賽及機會中獎之獎金或給與」規定，凡參加各種競技比賽及各種機會中獎之獎金或給與皆屬之，該類第三款僅將政府舉辦之獎券中獎獎金排除於併計之外，改依第八十八條扣繳後不併計綜合所得總額。百貨公司周年慶抽獎屬民間舉辦之機會中獎，不在排除之列，應併入綜合所得總額，故選 C。\n【逐項排除】\n(A) 免稅。《所得稅法》第 4 條第一項第十六款規定個人出售土地之交易所得免納所得稅；同法第 4 條之 4 第一項之房地合一課稅範圍，以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，或一百零五年一月一日以後取得者為限，一百年繼承取得之土地不在其中。\n(B) 免稅。《所得稅法》第 4 條第一項第二十三款規定，個人稿費等收入全年合計數以不超過十八萬元為限免納所得稅。\n(C) 應併入。屬《所得稅法》第 14 條第一項第八類之機會中獎獎金，且非政府舉辦之獎券中獎獎金。\n(D) 免稅。《所得稅法》第 4 條第一項第二十四款規定，各級公私立學校辦理入學考試，發給辦理試務工作人員之各種工作費用，免納所得稅。\n【記憶點】民間抽獎要併計、政府獎券扣繳後不併計；土地交易、限額內稿費與入學考試試務工作費用則列在免稅條。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-tax-law-014","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：",14,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-tax-law-018","依稅捐稽徵法規定，納稅義務人於 107 年 6 月 3 日申報其 106 年度之綜合所得稅，核課期間至何時屆滿？",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,1786689129928]