[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-tax-law-033":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-033","book-110-1-tax-law-033",110,1,33,"綜合所得稅之各類所得計算，下列何者無必要成本及費用之減除？①自力耕作、漁、牧、林、礦之所得 ②競技、競賽及機會中奬之奬金 ③薪資所得 ④退職所得 ⑤股利所得",{"A":17,"B":18,"C":19,"D":20},"②③④⑤","③④⑤","④⑤","①④⑤","C",null,"本題考點：《所得稅法》第 14 條第一項各類所得的所得額計算方式，哪幾類不減除成本及必要費用。\n【正解理由】依《所得稅法》第 14 條第一項，第六類自力耕作、漁、牧、林、礦之所得，明定「全年收入減除成本及必要費用後之餘額為所得額」；第八類競技、競賽及機會中獎之獎金或給與，明定「參加競技、競賽所支付之必要費用，准予減除」「參加機會中獎所支付之成本，准予減除」；第三類薪資所得則以薪資收入減除薪資所得特別扣除額後之餘額為所得額，並得就與提供勞務直接相關之必要費用核實減除。至於第九類退職所得，係按一次領取總額對照十五萬元、三十萬元乘退職服務年資之級距計算所得額；第一類營利所得中的股利，以股東所獲分配之數額為所得。後兩者條文均未設成本及必要費用之減除，故選 C。\n【逐項排除】\n(A) ②③④⑤：多列②③，②依第八類准予減除必要費用及成本，③依第三類設有減除機制。\n(B) ③④⑤：多列③，薪資所得的減除方式已如前述。\n(C) ④⑤：退職所得依級距換算、股利依獲配數額計入，皆無成本及必要費用之減除，與題意相符。\n(D) ①④⑤：多列①，第六類條文明文以收入減除成本及必要費用後之餘額為所得額。\n【記憶點】會先扣本錢再課稅的是自力耕作與競技中獎，退職與股利則直接按給付面換算。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-tax-law-032","陳先生與陳太太夫妻綜合所得稅係採合併計稅合併申報，陳先生有作詞收入 25 萬元及演講收入 12 萬元，陳太太有作曲收入 10 萬元，依所得稅法相關規定，夫妻二人今年應課稅收入為多少萬元？",32,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-tax-law-034","張翠山一家人 110 年有股利所得如下：張翠山 40 萬元、其妻殷素素 50 萬元、其子張無忌（19 歲）20 萬元，其 110 年股利所得可抵減稅額為多少元？",34,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-tax-law-031","丙公司 110 年期初備抵呆帳餘額為 4 萬元，期末有應收帳款 300 萬元及應收票據 200 萬元，則丙公司申報 110 年營利事業所得稅時，可申報呆帳多少元？",31,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-tax-law-035","甲公司總機構在日本，其 110 年在我國境內提供技術服務收入 2 億元，經財政部核定按營業收入百分比計算所得，而甲公司以前年度核定虧損 1,000 萬元，則依所得稅法規定，該公司 110 年度營利事業所得稅額為多少元？",35,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-tax-law-030","依現行所得稅法規定，下列何項所得必須併入綜合所得總額課徵綜合所得稅？①出售上市股票之交易所得 ②個人取自營利事業贈與之財產 ③百貨公司周年慶中奬奬品 ④國家考試命題酬勞 ⑤銀行利息所得",30,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-036","依所得稅法相關規定，營利事業之支出，下列何者不得列為費用或損失？①遭受不可抗力之災害損失未受有保險賠償部分 ②資本之利息 ③營利事業所得稅 ④營業上設備之修理支出 5 萬元，其所增加之價值非二年內耗竭",36,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-033",114,"下列有關進項稅額之規定，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-033",113,"國內個人消費者透過網路向在我國境內無固定營業場所之線上訂房平台業者(境外電商)購買之訂房勞務，有關該項勞務收入之營業稅規定，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-033",112,"我國居住者個人甲及乙於 110 年合夥成立 A 商號，由甲負責經營，因每月銷售額未達使用統一發票標準而經核定為小規模營業人並採查定課徵營業稅，111 年均達營業稅起徵點，下列有關 A 商號及合夥人相關課稅情形，何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-033",111,"營業人發行「憑券兌付一定數量之貨物」的商品禮券，應於何時開立統一發票？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-033",109,"甲公司 109 年 8 月 1 日銷售一部成本 2,100,000 元之汽車予宋先生，其現銷價格為 2,400,000 元，分期付款價格為 2,800,000 元，分 36 個月付款，每月初付款 50,000 元，該公司 109 年度以毛利百分比法申報所得稅應認列毛利為若干元？",false,1786689128643]