[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-tax-law-015":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-110-1-稅務相關法規概要-015","book-110-1-tax-law-015",110,1,15,"依據所得稅法第 14 條之規定，著作人自行出版銷售著作之收入屬於何種所得？",{"A":17,"B":18,"C":19,"D":20},"營利所得","執行業務所得","財產交易所得","其他所得","B",null,"本題考點：《所得稅法》第 14 條第一項各類所得的歸類，著作人自行出版的收入該歸哪一類。\n【正解理由】依《所得稅法》第 11 條第一項，「本法稱執行業務者，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」，著作人已明列其中；《所得稅法》第 14 條第一項第二類則規定「執行業務所得：凡執行業務者之業務或演技收入，減除業務所房租或折舊、業務上使用器材設備之折舊及修理費、業務上雇用人員之薪資、執行業務之旅費及其他直接必要費用後之餘額為所得額」，故選 B。\n【逐項排除】\n(A) 營利所得：《所得稅法》第 14 條第一項第一類以股利、合夥人應分配之盈餘、獨資資本主之盈餘及個人一時貿易之盈餘為範圍，著作人自行出版不在其列。\n(B) 執行業務所得：合於《所得稅法》第 11 條第一項的執行業務者定義，並依《所得稅法》第 14 條第一項第二類計算所得額，為官方答案。\n(C) 財產交易所得：《所得稅法》第 14 條第一項第七類指財產及權利因交易而取得之所得，即資產處分的價差利得，與銷售著作的業務收入不同。\n(D) 其他所得：《所得稅法》第 14 條第一項第十類以「不屬於上列各類之所得」為要件，本題既已歸入第二類，即無適用餘地。\n【記憶點】著作人是所得稅法明列的執行業務者，自行出版收的是業務收入，授權他人使用收的才是權利金。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-tax-law-014","營業人之交易，下列何者免徵營業稅？①國內出售黃金條塊 ②進口黃金條塊 ③國內銷售生鮮農產品 ④進口生鮮農產品",14,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-tax-law-016","甲公司為加值型營業稅之營業人，當期國內應稅銷售額為 600 萬元，外銷銷售額 100 萬元，因進貨及費用而取得之進項稅額為 25 萬元，上期累積留抵税額 10 萬元，則該公司本期營業稅：①應納稅額 5 萬元 ② 應退稅額 5 萬元 ③留抵稅額 5 萬元 ④退稅限額 5 萬元",16,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-tax-law-013","營利事業採用完工百分比法計算工程損益時，其計算方法不包括下列何者？",13,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-tax-law-017","有關小規模營業人之敘述，下列何者錯誤？",17,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-tax-law-012","有關營利事業列報交際費之敘述，下列何者錯誤？",12,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-018","營業人專營免稅營業項目者，下列敘述何者正確？①免辦理營業登記 ②免開立統一發票 ③免辦理營業稅申報 ④進項稅額不得申請退還",18,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-015",114,"依現行所得稅法，下列何者不是免稅所得？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-015",113,"依據所得稅法，關於「非中華民國境內居住之個人」而有中華民國來源所得者的所得稅課徵，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-015",112,"A 公司 111 年 1 月向我國居住者個人甲承租房屋供倉庫之用，每月給付租金 20 萬元，押金 40 萬元，租期 2 年，嗣甲經稽徵機關依所得稅法規定核定該屋 111 年度當地一般標準租金 300 萬元，下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-015",111,"下列何者屬於所得稅的特別扣除額項目？①長期照顧 ②災害損失 ③子女大學學費 ④購屋借款利息",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-015",109,"甲公司總機構設於臺北市，109 年 8 月 15 日發放股利予股東，下列有關不同類型股東，申報繳納所得稅方式，何者錯誤？",false,1786689128461]