[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-tax-law-034":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-034","book-110-1-tax-law-034",110,1,34,"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？",{"A":17,"B":18,"C":19,"D":20},"100,000","93,500","85,000","80,000","D",null,"本題考點：股利可抵減稅額按百分之八點五計算，並受每一申報戶八萬元上限拘束。\n【正解理由】依《所得稅法》第 15 條第四項，納稅義務人、配偶及合於第十七條規定得申報減除扶養親屬免稅額之受扶養親屬，獲配第十四條第一項第一類營利所得者，「得就股利及盈餘合計金額按百分之八點五計算可抵減稅額，抵減當年度依第二項規定計算之綜合所得稅結算申報應納稅額，每一申報戶每年抵減金額以八萬元為限」。本申報戶三人股利合計新臺幣 1,100,000 元，按百分之八點五算得新臺幣 93,500 元，已逾上限，只能抵減新臺幣 80,000 元，故選 D。\n【逐項排除】\n(A) 100,000：該項所定上限為八萬元，法無十萬元之數。\n(B) 93,500：這是按百分之八點五算出的數，尚未套用八萬元上限。\n(C) 85,000：既非依合計 110 萬元計算之結果，也不是該項明定的上限金額。\n(D) 80,000：計算數新臺幣 93,500 元高於上限，依規定取新臺幣 80,000 元。\n【演算步驟】股利及盈餘合計＝新臺幣 400,000 元＋新臺幣 500,000 元＋新臺幣 200,000 元＝新臺幣 1,100,000 元；可抵減稅額＝新臺幣 1,100,000 元×8.5％＝新臺幣 93,500 元；與上限比較後取新臺幣 80,000 元。\n【記憶點】先乘百分之八點五，再用八萬元封頂，孰低者為準。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-tax-law-033","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",33,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-037","下列何者得免用統一發票？①營業人取得之賠償收入 ②娛樂業之門票收入 ③獨資事業 ④電視臺之廣告播映",37,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-034",114,"下列有關 114 年 5 月結算申報 113 年度綜合所得稅之說明，下列何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-034",113,"加值型營業人申報之當期營業稅額若為溢付稅額，原則上留抵次期之應納稅額，但若為下列何種情形者，可由主管稽徵機關查明後退還之？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-034",112,"荷蘭公司與我國甲公司簽有顧問合約，不定期選派工程師到我國協助離岸風電相關業務，有關我國營業稅之徵免規定為何？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-034",111,"跨境電商銷售電子勞務予境內自然人，有關課徵營業稅之相關規定何者是錯誤的？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-034",109,"依營利事業所得稅查核準則規定，109 年度營利事業薪資支出（費用）之認列，下列敘述何者錯誤？",false,1786689128659]