[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-110-1-tax-law-050":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":70},"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-050","book-110-1-tax-law-050",110,1,50,"依所得稅法相關規定，營利事業認列捐贈之費用，下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"對公益慈善團體之捐贈不得超過所得額 10%","直接對大陸地區之捐贈不得列為費用或損失","對偏遠地區舉辦之文化創意活動的捐贈支出，不受金額限制","對國立大學之捐贈不受金額限制","C",null,"本題考點：《所得稅法》第 36 條與《營利事業所得稅查核準則》第 79 條營利事業捐贈的金額限制。\n【正解理由】依《營利事業所得稅查核準則》第 79 條第一款第七目，《文化創意產業發展法》第 26 條規定所為捐贈，以新臺幣一千萬元或所得額百分之十為限，不在同款第一目不受金額限制之列，故選 C。\n【逐項排除】\n(A) 公益慈善團體合於《所得稅法》第 36 條第二款所引同法第 11 條第四項規定，捐贈以所得額百分之十為限。\n(B) 依《營利事業所得稅查核準則》第 79 條第一款第四目，未經行政院大陸委員會許可或直接對大陸地區之捐贈，不得列為費用或損失。\n(C) 文化創意活動之捐贈依《營利事業所得稅查核準則》第 79 條第一款第七目，上限為新臺幣一千萬元或所得額百分之十，非不受限制。\n(D) 國立大學為公立教育機關，對其捐贈屬《所得稅法》第 36 條第一款對各級政府之捐贈，不受金額限制。\n【演算步驟】依《營利事業所得稅查核準則》第 79 條第一款第二目，限額＝〔（收益總額－各項損費）÷（1＋10％）〕×10％。設收益總額新臺幣 11,000,000 元、損費新臺幣 0 元，則新臺幣 11,000,000 元÷1.1＝新臺幣 10,000,000 元，再×10％＝新臺幣 1,000,000 元。\n【記憶點】不受金額限制的只有國防、慰勞軍隊、各級政府與財政部專案核准，文創法捐贈有上限。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-tax-law-049","營利事業分期付款銷貨採下列那種方法計算損益者，有關銷貨收入之應收債權，不得提列備抵呆帳？",49,{"webId":31,"stem":32,"number":13,"year":33,"session":13},"book-111-1-tax-law-001","依稅捐稽徵法規定，納稅義務人逾期繳納稅捐加徵滯納金者，每逾 ① 日按滯納數額加徵 1%，總加徵率最高為 ② %。上述①、②分別為：",111,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-tax-law-048","納稅義務人已於 110 年 5 月 30 日申報綜合所得稅，且無故意以詐欺或其他不正當方法逃漏稅捐，核課期間至何時截止？",48,{"webId":39,"stem":40,"number":41,"year":33,"session":13},"book-111-1-tax-law-002","有關稅捐稽徵法新增之核課期間不完成事由，下列敘述何者錯誤？",2,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-tax-law-047","擔保稅款之擔保品計價，下列何者錯誤？",47,{"webId":47,"stem":48,"number":49,"year":33,"session":13},"book-111-1-tax-law-003","某甲於民國 111 年 5 月 10 日完成 110 年度綜合所得稅申報和繳納，核課期間之起算日為下列何者？",3,[51,55,59,63,66],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-050",114,"依現行遺產及贈與稅法，贈與稅稅率為下列何者？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-050",113,"若國稅局核定遺產稅應納稅額 500 萬元，下列何種情形納稅義務人不可以申請以實物抵繳？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-050",112,"郭君結婚時，其祖父、父親、母親及大哥各自分別贈與現金 100 萬元。依遺產及贈與稅法第 20 條規定，前述贈與得「不計入贈與總額」之金額為多少？",{"webId":64,"year":33,"stem":65,"number":14},"book-111-1-tax-law-050","被繼承人死亡後始經法院判決確定為其所有之財產，遺產稅納稅義務人應自判決確定之日起，多久時間內補申報遺產稅？",{"webId":67,"year":68,"stem":69,"number":14},"book-109-1-tax-law-050",109,"王君於 108 年 9 月 1 日死亡，遺有配偶與已成年子女 2 人，其名下財產如下：房屋一棟市價 5,000 萬元（土地公告現值 1,800 萬元，房屋評定標準價格 1,200 萬元），國內上市甲公司股票 10 萬股，當日股票收盤價每股 100 元。試問遺產稅應納稅額為多少？",false,1786689128810]