[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-tax-law-008":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-008","book-109-1-tax-law-008",109,1,8,"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？",{"A":17,"B":18,"C":19,"D":20},"每人稿費版稅超過 18 萬元之所得","個人參加人因下層直銷商向傳銷事業進貨達一定標準自該事業取得之業績獎金","醫生受僱於某公立醫院獲得之薪資收入","月領退休金 7 萬元，超過定額免稅部分","D",null,"本題考點：各類所得的所得額算式差異——哪一類是「收入減必要成本費用」，哪一類走定額減除。\n【正解理由】依《所得稅法》第 14 條第 1 項第 9 類第 2 款，退職所得分期領取者，「以全年領取總額，減除六十五萬元後之餘額為所得額」。該算式的減項只有法定的定額，並無成本或必要費用可減，故選 D。\n【逐項排除】\n(A) 稿費、版稅超過《所得稅法》第 4 條第 1 項第 23 款十八萬元免稅限額的部分，屬同法第 14 條第 1 項第 2 類執行業務所得，以收入減除業務上直接必要費用後之餘額為所得額。\n(B) 傳銷事業個人參加人取得之業績獎金屬《所得稅法》第 14 條第 1 項第 2 類執行業務所得的性質，同樣以收入減除必要費用後之餘額計算。\n(C) 受僱醫師之薪資依《所得稅法》第 14 條第 1 項第 3 類第 1 款但書，職業專用服裝費、進修訓練費、職業上工具支出合計超過薪資所得特別扣除額時，得核實自薪資收入中減除，並非一律不得減除費用。\n(D) 分期退職所得採定額減除六十五萬元，算式中沒有成本或必要費用項目，與所問相符。\n【演算步驟】分期退職所得 = 70,000 元 × 12 − 650,000 元 = 840,000 元 − 650,000 元 = 190,000 元；式中僅有法定定額減項，無成本或必要費用。\n【記憶點】退職所得看定額，執行業務與薪資才談必要費用。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-tax-law-007","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？",7,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-tax-law-011","下列何者非屬稅法規定之個人變動所得？",11,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-008",114,"稅捐稽徵機關依法就納稅義務人應退之稅捐抵繳其積欠者，下列何者優先抵繳？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-008",113,"依據稅捐稽徵法，有關納稅義務的規定，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-008",112,"甲公司經 A 稅捐稽徵機關核定 111 年度營利事業所得稅結算申報有應退稅款，惟該公司已積欠稅款如下：①A 稅捐稽徵機關核定 110 年度營利事業所得稅之罰鍰 ②B 稅捐稽徵機關核定 109 年度營利事業所得稅之應補繳稅款 ③A 稅捐稽徵機關核定 110 年營業稅應補繳稅款 ④A 稅捐稽徵機關核定 109 年營業稅之罰鍰。依稅捐稽徵法及其施行細則有關納稅義務人退稅之抵欠順序規定，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-008",111,"試問下列何者為房地合一課徵所得稅之課稅範圍？①持有過半數之股權且其價值 50%以上為境內之房地 ②農地 ③預售屋及其坐落基地 ④設定地上權方式之房屋使用權 ⑤農舍",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-008",110,"依據所得稅法第 110 條之規定，納稅人未辦理結算申報，而經稽徵機關調查有應課稅之所得額者，除補徵稅款外，應照補徵稅額處幾倍以下之罰鍰？",false,1786689128884]