[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-tax-law-046":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-046","book-107-1-tax-law-046",107,1,46,"依現行所得稅法規定，有關個人所得類別之敘述，下列何者正確？",{"A":17,"B":18,"C":19,"D":20},"出售自用二手珠寶之所得為營利所得","多層次傳銷個人參加人因下層直銷商進貨而取得之業績獎金，屬於執行業務所得","銷售傳統型（非電腦）彩券之甲類經銷商，取得之所得為其他所得","開計程車所取得之報酬為租賃所得","B",null,"本題考點：《所得稅法》第 14 條第一項各類所得的歸類，特別是多層次傳銷個人參加人業績獎金的所得類別。\n【正解理由】依《所得稅法》第 11 條第一項，執行業務者係指律師、會計師、建築師、技師、醫師、藥師、助產士、著作人、經紀人、代書人、工匠、表演人及其他以技藝自力營生者；《所得稅法》第 14 條第一項第二類則以執行業務者之業務或演技收入減除直接必要費用後之餘額為執行業務所得。多層次傳銷之個人參加人自行招募並輔導下層參加人，因下層進貨而取得之業績獎金，性質為自力營生的佣金報酬，屬執行業務所得，故選 B。\n【逐項排除】\n(A) 出售自用二手珠寶，屬財產因交易而取得之所得，應歸《所得稅法》第 14 條第一項第七類財產交易所得，不是第一類營利所得。\n(B) 因下層直銷商進貨而取得之業績獎金，屬佣金性質的自力營生報酬，歸執行業務所得，敘述正確。\n(C) 甲類經銷商銷售傳統型彩券取得之所得，係其經營銷售業務所生之盈餘，並非《所得稅法》第 14 條第一項第十類「不屬於上列各類之所得」的其他所得。\n(D) 開計程車所取得之報酬來自載客勞務與營運，並非以財產出租收取租金，不合《所得稅法》第 14 條第一項第五類租賃所得之定義。\n【記憶點】分類先問錢從哪裡來：自力提供專業或技藝是執行業務，出租財產才是租賃，賣掉財產是財產交易。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-tax-law-045","依現行所得稅法規定，107 年度個人居住者取得股利所得時，其所得稅之申報繳納方式，下列敘述何者正確？",45,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-tax-law-047","依所得稅法規定，下列何者不屬於執行業務所得？",47,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-tax-law-044","依現行所得稅法規定，有關 107 年度之股利所得課稅之敘述，下列何者錯誤？",44,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-tax-law-048","依所得稅法規定，勞務報酬是依據下列何項條件認定是否為我國境內之來源所得？",48,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-tax-law-043","依現行所得稅法規定，公司計算未分配盈餘應加徵營利事業所得稅時，下列何者不屬於可自未分配盈餘中減除之項目？",43,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-tax-law-049","依所得稅法相關規定，關於個人居住者之認定，下列敘述何者正確？",49,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-046",114,"李君於 113 年死亡，遺產總額為 1,500 萬元，遺產淨額為 200 萬元，遺產總額中，有 A 公司上市股票 5,000 股，納稅義務人欲以該股票抵繳遺產稅，死亡日收盤價為每股 300 元，抵繳日收盤價為每股 150 元，請問可抵繳若干遺產稅？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-046",113,"下列財產移轉的情形，有關贈與稅徵免之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-046",112,"甲於 112 年 6 月 2 日將所有土地贈與成年子女乙，下列何種情形不符合遺產及贈與稅法第 7 條以受贈人為納稅義務人之規定？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-046",111,"111 年發生之繼承或贈與案件適用下列何者金額時，已依規定按物價指數進行調整？①喪葬費扣除額 ②遺產稅之免稅額 ③配偶扣除額 ④被繼承人職業上之工具 ⑤贈與稅之免稅額",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-046",110,"被繼承人之下列財產，何者無需列入遺產總額？①捐贈給臺北市政府之遺產 ②遺產中作農業使用之農業用地 ③以部分遺產成立基金會 ④被繼承人遺產中經政府闢為公眾通行道路之土地",false,1786689130245]