[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-tax-law-029":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-029","book-107-1-tax-law-029",107,1,29,"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？",{"A":17,"B":18,"C":19,"D":20},"15%","20%","35%","45%","C",null,"本題考點：《所得稅法》第 14 條之 4 第 3 項第 2 款，非中華民國境內居住之個人交易房地之稅率。\n【正解理由】依《所得稅法》第 14 條之 4 第 3 項第 2 款，非中華民國境內居住之個人，持有房屋、土地之期間在一年以內者稅率為百分之四十五，超過一年者稅率為百分之三十五。該款只有兩目，凡持有超過一年一律適用百分之三十五，並無再依二年、十年細分之級距，題示持有超過十年仍落在第 2 目，故選 C。\n【逐項排除】\n(A) 15% 為《所得稅法》第 14 條之 4 第 3 項第 1 款第 4 目，僅境內居住之個人持有超過十年者適用。\n(B) 20% 為《所得稅法》第 14 條之 4 第 3 項第 1 款第 3 目、第 5 目及第 6 目之稅率，均屬境內居住之個人。\n(C) 35% 正確，即《所得稅法》第 14 條之 4 第 3 項第 2 款第 2 目非居住之個人持有超過一年之稅率，為本題答案。\n(D) 45% 為《所得稅法》第 14 條之 4 第 3 項第 2 款第 1 目，非居住之個人持有在一年以內者適用。\n【演算步驟】稅率判定：①身分＝非境內居住之個人，適用第 2 款；②持有超過十年，落入「超過一年」之第 2 目；③稅率＝百分之三十五。應納稅額＝（房地交易所得－土地漲價總數額）×35%。\n【記憶點】非居住者只有兩級：一年以內百分之四十五、超過一年百分之三十五。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-tax-law-027","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？",27,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-tax-law-031","依營業稅法相關規定，有關銷售額之敘述，下列何者錯誤？",31,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-tax-law-032","依遺贈稅法規定，有關分期繳納及實物抵繳之敘述，下列何者正確？",32,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-029",114,"依現行營利事業所得稅查核準則，有關利息費用之規定，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-029",113,"依據營利事業所得稅查核準則，有關帳簿憑證的查核，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-029",112,"總機構在我國境外之營利事業，在我國境內經營下列何種業務，其成本費用分攤計算困難者，可向財政部申請按其營業收入15%作為其在我國境內之營利事業所得額？①承包營建工程 ②經營國際運輸 ③出租機器設備 ④提供技術服務 ⑤出租影片",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-029",111,"營利事業在稽徵機關規定帳簿文據送交調查時間內，申請延期提示者，延長期限最長不得超過多久？可延長幾次？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-029",110,"依現行所得稅法規定，有關所得類別之敘述，下列何者正確？",false,1786689130086]