[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-tax-law-049":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-049","book-107-1-tax-law-049",107,1,49,"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？",{"A":17,"B":18,"C":19,"D":20},"具我國戶籍者，在一課稅年度內完全未於境內居住，應認定為居住者","具我國國籍但無戶籍者，在一課稅年度內於境內居住滿 31 天，應認定為居住者","具我國戶籍者，在一課稅年度內於境內居住合計 1 天以上未滿 31 天，但在我國擁有房地產，應認定為居住者","無我國國籍與戶籍，在一課稅年度內於境內居住滿 183 天，應認定為居住者","D",null,"本題考點：《所得稅法》第 7 條第二項中華民國境內居住之個人的兩款法定要件。\n【正解理由】依《所得稅法》第 7 條第二項，本法稱中華民國境內居住之個人，指下列兩種：一、在中華民國境內有住所，並經常居住中華民國境內者；二、在中華民國境內無住所，而於一課稅年度內在中華民國境內居留合計滿一百八十三天者。無我國國籍與戶籍者屬在中華民國境內無住所之情形，於一課稅年度內在境內居住滿一百八十三天，正合該項第二款，故選 D。\n【逐項排除】\n(A) 具我國戶籍但一課稅年度內完全未於境內居住，欠缺《所得稅法》第 7 條第二項第一款「並經常居住中華民國境內」的要件，不能認定為居住者。\n(B) 具我國國籍而無戶籍者，在境內無住所，應適用《所得稅法》第 7 條第二項第二款滿一百八十三天的門檻，居住三十一天並未達到。\n(C) 居住合計一天以上未滿三十一天，難謂符合《所得稅法》第 7 條第二項第一款所稱經常居住；該項亦未以在我國擁有房地產作為認定要件。\n(D) 無我國國籍與戶籍且於一課稅年度內居住滿一百八十三天，符合《所得稅法》第 7 條第二項第二款，正確。\n【記憶點】居住者只有兩條路：有住所且經常居住，或無住所但一年之內住滿一百八十三天。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-tax-law-050","黃小姐 106 年度出租房地產，租期自 106 年 1 月 1 日至 107 年 12 月 31 日，出租時一次收取兩年期租金 80 萬元，押金 20 萬元。假設未留存相關費用單據，郵政儲金一年期定期儲金固定利率為 1%。請問黃小姐 106 年度申報之租賃所得為多少元？",50,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":13,"year":41,"session":13},"book-108-1-tax-law-001","稅捐稽徵法第 21 條所稱應由稅捐稽徵機關依稅籍底冊或查得資料核定課徵之稅捐，下列那幾種稅包括在其中？①地價稅 ②土地增值稅 ③房屋稅 ④使用牌照稅 ⑤印花稅 ⑥查定課徵之娛樂稅",108,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-tax-law-046","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？",46,{"webId":47,"stem":48,"number":49,"year":41,"session":13},"book-108-1-tax-law-002","納稅義務人對於核定稅捐之處分如有不服，因天災事變或其他不可抗力之事由，遲誤申請復查期間者，於其原因消滅後多久內得提出具體證明，申請回復原狀？又遲誤申請復查期間已逾多久者，不得申請？",2,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-049",114,"依現行遺產及贈與稅法，下列何者應計入贈與總額計稅？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-049",113,"下列何種情形須課徵贈與稅？①在請求權時效內無償免除債務 ②提出已支付價款確實證明的二親等親屬間財產之買賣，且該已支付之價款非由出賣人貸與或提供擔保向他人借得 ③法人贈與給另一法人 ④以顯著不相當之代價，讓與財產、免除或承擔債務",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-049",112,"關於遺產稅及贈與稅之申報規定，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-049",111,"依現行稅法，下列關於贈與稅之計算，何者有誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-049",110,"營利事業分期付款銷貨採下列那種方法計算損益者，有關銷貨收入之應收債權，不得提列備抵呆帳？",false,1786689130283]