[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-tax-law-007":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-109-1-稅務相關法規概要-007","book-109-1-tax-law-007",109,1,7,"王先生 109 年度薪資收入 300 萬元，因職業需要花費治裝費 10 萬元，進修費用 5 萬元，均取得合法憑證。試問為使所得稅負最低，王先生申報 109 年度薪資所得金額為何？",{"A":17,"B":18,"C":19,"D":20},"286 萬元","285 萬元","280 萬元","266 萬元","C",null,"本題考點：薪資所得的兩種算法——定額特別扣除額與核實減除的百分之三上限。\n【正解理由】依《所得稅法》第 14 條第 1 項第 3 類第 1 款，薪資所得以薪資收入減除薪資所得特別扣除額後之餘額為所得額；但職業專用服裝費、進修訓練費、職業上工具支出等必要費用「合計金額超過該扣除額者」，才得檢附證明文件核實減除，且各項以該職業薪資收入總額之百分之三為限。本題兩項費用受限額後合計 14 萬元，未超過同法第 17 條第 1 項第 2 款第 3 目之 2 所定二十萬元，故選 C。\n【逐項排除】\n(A) 286 萬元是核實減除的結果，必要費用未超過扣除額，不得選用。\n(B) 285 萬元把治裝費 10 萬元全額減除，未受百分之三限額拘束。\n(C) 300 萬元減二十萬元薪資所得特別扣除額後之數，稅負最低。\n(D) 266 萬元把特別扣除額與必要費用併減，與同類第 2 款不符。\n【演算步驟】職業專用服裝費限額 = 3,000,000 元 × 3% = 90,000 元，實支 100,000 元，可減 90,000 元；進修訓練費同以 3% 為限，實支 50,000 元全額可減；合計 140,000 元，低於薪資所得特別扣除額 200,000 元。薪資所得 = 3,000,000 元 − 200,000 元 = 2,800,000 元。\n【記憶點】三項費用各三趴，合計沒超過二十萬就別走核實。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-tax-law-006","納稅義務人申報 108 年度綜合所得稅時，股利所得採分開計稅之居住者，依所得稅法規定，下列何種扣除額不得減除？①身心障礙特別扣除額 ②幼兒學前特別扣除額 ③長期照顧特別扣除額 ④教育學費特別扣除額 ⑤儲蓄投資特別扣除額",6,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-tax-law-008","納稅義務人申報綜合所得稅時，計算下列何種所得不得減除必要之成本或費用？",8,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-tax-law-005","依稅法相關規定，居住者 109 年度取得下列各類所得計入綜合所得總額之金額，何者錯誤？",5,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-tax-law-009","章君 108 年度申報綜合所得稅其綜合所得總額為 400 萬元，當年度直接對國內某私立學校捐贈 100 萬元，公立學校 50 萬元，又捐贈予某一個合法政黨 30 萬元，試問章君申報列舉扣除額之捐贈金額為若干元？",9,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-109-1-tax-law-004","依現行各類所得扣繳率標準規定，取得下列所得之扣繳規定，何者正確？",4,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-tax-law-010","王先生 109 年度綜合所得稅申報採用標準扣除額，請問下列那些項目無法列入扣除額？①健保費 ②儲蓄投資扣除額 ③身心障礙扣除額 ④就讀私立大學兒子的教育學費扣除額 ⑤捐贈 ⑥財產交易損失",10,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-007",114,"有關納稅義務人死亡遺有財產者，其依法應繳納之稅捐，由下列何人優先負繳納義務？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-007",113,"民眾接獲臺北市稅捐稽徵處所寄發的各類稅捐繳納通知文書有記載、計算錯誤或重複時，得如何處理？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-007",112,"下列有關法院執行拍賣或交債權人承受之土地、房屋及貨物之稅捐稽徵規定，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-007",111,"有關稅捐稽徵法針對逃漏稅捐之刑事處罰，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-007",110,"依據統一發票使用辦法第 12 條之規定，營業人以貨物與他人交換貨物者，應於何時開立統一發票？",false,1786689128877]