[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-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-107-1-稅務相關法規概要-016","book-107-1-tax-law-016",107,1,16,"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",{"A":17,"B":18,"C":19,"D":20},"①②","①③","②③","③④","B",null,"本題考點：《所得稅法》第 17 條各項扣除額的主體範圍，考哪幾項扣除額限於本人、配偶或受扶養直系親屬之支出。\n【正解理由】《所得稅法》第 17 條第一項第二款第二目之 2 規定，保險費為「納稅義務人、配偶或受扶養直系親屬」之人身保險、勞工保險、國民年金保險及軍、公、教保險之保險費；同款第二目之 6 規定，房屋租金支出為「納稅義務人、配偶及受扶養直系親屬」在中華民國境內租屋供自住且非供營業或執行業務使用者所支付之租金。兩項都把受扶養親屬限縮到直系，即題示①與③，故選 B。\n【逐項排除】\n(A) 錯誤。②捐贈依《所得稅法》第 17 條第一項第二款第二目之 1，主體為「納稅義務人、配偶及受扶養親屬」，未限於直系。\n(B) 正確。①人身保險費與③租金支出的條文文字都寫明「受扶養直系親屬」。\n(C) 錯誤。③租金支出雖限直系，②捐贈之主體並未限於直系，此一組合不符題意。\n(D) 錯誤。④財產交易損失依《所得稅法》第 17 條第一項第二款第三目之 1，主體為「納稅義務人、配偶及受扶養親屬」，亦未限於直系。\n【記憶點】限直系的兩項是人身保險費與房屋租金支出；捐贈與財產交易損失則及於一般受扶養親屬。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-tax-law-019","依遺產及贈與稅法（以下稱遺贈稅法）規定，張君死亡前 2 年內處分之下列財產，何者免依規定併入其死亡時遺產總額課稅？",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,1786689129958]