[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-tax-law-018":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-111-1-稅務相關法規概要-018","book-111-1-tax-law-018",111,1,18,"根據所得基本稅額條例，下列何者所得應計入個人 112 年度之基本所得額？①大陸地區來源所得 200 萬元 ②受控外國公司（Controlled Foreign Company）所得 300 萬元 ③死亡人壽保險給付 2,000 萬元 ④未上市櫃非新創事業公司股票交易所得 100 萬元 ⑤非現金捐贈 50 萬元",{"A":17,"B":18,"C":19,"D":20},"①②③","①④⑤","②③⑤","②④⑤","D",null,"本題考點：個人基本所得額之加計項目與免計入門檻。\n【正解理由】依《所得基本稅額條例》第 12 條第一項，個人之基本所得額，為依所得稅法規定計算之綜合所得淨額，加計未計入綜合所得總額之非中華民國來源所得、受益人與要保人非屬同一人之人壽保險及年金保險給付（死亡給付每一申報戶全年在新臺幣三千萬元以下部分免予計入）、未上市或未在證券商營業處所買賣之公司發行或私募之股票等有價證券交易所得，及申報綜合所得稅時減除之非現金捐贈金額。又同條例第 14 條規定，個人有第十二條第一項各款及第十二條之一第一項金額者，應一併計入基本所得額，受控外國企業所得即屬之。②④⑤應計入，故選 D。\n【逐項排除】\n(A) 組合含①③。①大陸地區來源所得依臺灣地區與大陸地區人民關係條例併入綜合所得總額課稅，非《所得基本稅額條例》第 12 條第一項第一款之非中華民國來源所得；③死亡給付 2,000 萬元未逾三千萬元額度。\n(B) 組合含①，理由同上；④⑤雖應計入，整組不成立。\n(C) 組合含③，該筆死亡給付免予計入，不應加計。\n(D) ②依《所得基本稅額條例》第 14 條一併計入；④屬同條例第 12 條第一項第三款第一目；⑤屬同條例第 12 條第一項第四款，三者皆計入，為正解。\n【記憶點】海外所得未達 100 萬元免計、死亡給付 3,000 萬元以下免計；未上市櫃股票交易所得與非現金捐贈計入，大陸來源所得走綜合所得總額。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-tax-law-017","總機構在中華民國境內之營利事業，其房地交易所得不併計營利事業所得額者，依下列何者稅率分開計算應納稅額？①45% ②35% ③20% ④15% ⑤10%",17,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-tax-law-019","下列有關受控外國公司（Controlled Foreign Company）所得計入個人 112 年度之基本所得額之規定何者是正確的？①個人及其關係人直接或間接持有在中華民國境外低稅負國家之關係企業股份合計達 50%以上 ②該關係企業於所在國家有實質營運活動 ③個人或其與配偶及直系親屬合計持有該關係企業股份 10% 以上 ④併計依規定應計入基本所得額之海外所得",19,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-tax-law-016","依所得稅法，納稅義務人提供帳簿文據，若無特殊情形，稽徵機關應於帳簿文據提送完全之日起，多久內發還？",16,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-tax-law-020","根據營利事業所得稅查核準則，下列有關利息之認列何者是錯誤的？",20,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-tax-law-015","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",15,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-tax-law-021","根據營利事業所得稅查核準則，下列費用併入製造成本的敘述何者是錯誤的？",21,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-018",114,"現行所得稅法中有關噸位稅之規定，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-018",113,"依據所得稅法，有關扣繳義務人給付各類所得所扣取稅款的處理，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-018",112,"A 公司給付員工薪資所得，扣繳義務人已依規定扣繳稅款，惟未依規定期限按實填報扣繳憑單，依所得稅法及稅捐稽徵法規定，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-018",110,"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",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-018",109,"假設甲公司逾期繳納補徵之營利事業所得稅，繳納截止日為 6 月 30 日（星期六），該公司於 7 月 6 日繳納，依稅法規定應如何處理？",false,1786689127996]