[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-tax-law-027":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-027","book-107-1-tax-law-027",107,1,27,"依現行所得稅法規定，阿宸公司（我國境內營利事業）107 年度之國內所得為 300 萬元，其日本分公司之稅後所得 200 萬元，已納日本所得稅 55 萬元。請問阿宸公司可自應納營利事業所得稅中扣抵之國外稅額為多少元？",{"A":17,"B":18,"C":19,"D":20},"400,000 元","433,500 元","510,000 元","550,000 元","C",null,"本題考點：《所得稅法》第 3 條第 2 項國外已納稅額之扣抵限額。\n【正解理由】依《所得稅法》第 3 條第 2 項，總機構在中華民國境內之營利事業應就境內外全部所得合併課稅，其境外所得已依所得來源國稅法規定繳納之所得稅得自結算應納稅額中扣抵，但「扣抵之數，不得超過因加計其國外所得，而依國內適用稅率計算增加之結算應納稅額」；稅率依同法第 5 條第 5 項第 2 款為百分之二十，據以算出之限額低於已納稅額，故選 C。\n【逐項排除】\n(A) 新臺幣 400,000 元係逕以稅後所得乘百分之二十，未先還原為稅前所得。\n(B) 新臺幣 433,500 元不合《所得稅法》第 3 條第 2 項之限額算法。\n(C) 新臺幣 510,000 元，即本題答案，為加計國外所得後增加之應納稅額。\n(D) 新臺幣 550,000 元為已納稅額全額，超過限額部分不得扣抵。\n【演算步驟】國外稅前所得＝稅後所得＋已納外國稅＝新臺幣 2,000,000 元＋新臺幣 550,000 元＝新臺幣 2,550,000 元；扣抵限額＝（新臺幣 3,000,000 元＋新臺幣 2,550,000 元）×20%－新臺幣 3,000,000 元×20%＝新臺幣 510,000 元；已納稅額高於限額，故扣抵新臺幣 510,000 元。\n【記憶點】先把稅後所得還原成稅前，再以加計國外所得後增加的應納稅額為上限，取孰低。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-tax-law-026","小宸公司 107 年度之課稅所得為 500 萬元，當年度出售上市股票產生損失 200 萬元，適用促進民間參與公共建設法之免稅所得為 300 萬元，請計算其基本所得稅額為多少？",26,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-tax-law-028","依現行所得稅法規定，個人居住者因財政部公告之調職、非自願離職或其他非自願性因素，交易於 105 年後購入、持有期間在二年以下之房屋、土地者，該交易之所得稅稅率為多少？",28,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-tax-law-025","依現行營業稅法規定，關於小規模營業人之營業稅課徵方式，下列敘述何者正確？",25,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-tax-law-029","依現行所得稅法規定，個人非居住者交易於 105 年後購入、持有房屋、土地之期間超過十年者，該交易之所得稅稅率為多少？",29,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-tax-law-024","依所得稅法相關規定，按一般稅額計算營業稅之營利事業自國外進貨，進口時下列何項不得列為其進貨成本？",24,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-tax-law-030","依現行所得稅法規定，個人居住者 107 年度之下列何種所得應採分離課稅，無須計入綜合所得總額？",30,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-027",114,"依現行營利事業所得稅查核準則，有關職工福利金之規定，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-027",113,"依據營利事業所得稅查核準則，有關營利事業列報利息費用應注意事項，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-027",112,"依所得稅法規定，下列何種所得免納所得稅？①個人出售上市公司股票所得 ②因繼承而取得之財產 ③國立大學校長所領主管特支費 ④上市公司幹部所領主管特支費 ⑤個人接受公司贈與所取得之財產 ⑥出售未發行股票之股權憑證所獲所得",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-027",111,"根據營利事業所得稅查核準則，下列有關福利金之提撥標準及費用認列何者是錯誤的？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-027",110,"依據遺產及贈與稅法第 24 條之規定，贈與稅的申報期限為下列何者？",false,1786689130070]