[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-tax-law-030":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-030","book-107-1-tax-law-030",107,1,30,"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？",{"A":17,"B":18,"C":19,"D":20},"公司債之利息","檢舉逃漏稅之獎金","統一發票之中獎獎金","104 年以前購入之房屋之出售所得","D","第30題答Ａ或Ｂ或C或AB或AC或BC或ABC者均給分。","本題考點：哪些所得依《所得稅法》規定不併計綜合所得總額，涉及房地合一新制的適用範圍。\n【正解理由】依《所得稅法》第 4 條之 4 第 1 項第 1 款，個人自 105 年起交易於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之房屋、土地，其交易所得應依同法第 14 條之 4 至第 14 條之 8 課徵所得稅；同法第 14 條之 4 第 3 項明定該餘額不併計綜合所得總額，故選 D。\n【逐項排除】\n(A) 本選項亦經公告給分。《所得稅法》第 14 條之 1 第 1 項規定，個人持有公債、公司債及金融債券之利息所得，應依同法第 88 條扣繳稅款，不併計綜合所得總額。\n(B) 本選項亦經公告給分。《所得稅法》第 14 條第 1 項第 10 類但書明定告發或檢舉獎金除依同法第 88 條扣繳稅款外，不併計綜合所得總額。\n(C) 本選項亦經公告給分。《所得稅法》第 14 條第 1 項第 8 類第 3 款規定政府舉辦之獎券中獎獎金除依同法第 88 條扣繳稅款外，不併計綜合所得總額。\n(D) 即本題官方答案，依據為《所得稅法》第 4 條之 4 第 1 項第 1 款與第 14 條之 4 第 3 項。\n【記憶點】不併計綜合所得總額者：《所得稅法》第 14 條之 1 的債券利息、第 14 條第 1 項第 8 類第 3 款與第 10 類但書的獎金，及第 14 條之 4 第 3 項的房地交易所得。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-tax-law-033","我國國民王先生（居住者，無配偶）107 年中因病去世，遺有國內銀行存款 7,000 萬元、國外銀行存款 2,000 萬元，由獨生女（17 歲 3 個月）繼承遺產。請問其遺產稅應納稅額為多少元？",33,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-030",114,"依現行營利事業所得稅查核準則，有關無形資產之攤折，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-030",113,"依據營利事業所得稅查核準則，有關收入的查核，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-030",112,"依所得稅法有關綜合所得稅之免稅額規定，下列何者得列報為受扶養親屬？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-030",111,"下列何者進項稅額不得扣抵銷項稅額？①交際應酬用之貨物 ②機器設備 ③自用乘人小汽車 ④勞軍用之貨物 ⑤捐贈慈善單位之貨物",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-030",110,"依現行所得稅法規定，下列何項所得必須併入綜合所得總額課徵綜合所得稅？①出售上市股票之交易所得 ②個人取自營利事業贈與之財產 ③百貨公司周年慶中奬奬品 ④國家考試命題酬勞 ⑤銀行利息所得",false,1786689130092]