[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-tax-law-020":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-113-1-稅務相關法規概要-020","book-113-1-tax-law-020",113,1,20,"有關所得基本稅額的申報，下列敘述何者正確？①獨資或合夥組織之營利事業無須繳納基本稅額 ②個人只要有屬於應計入基本所得額項目的所得來源，就必須申報基本稅額 ③當年度綜合所得總額未超過免稅額及標準扣除額之合計數，得免辦結算申報者，亦可免計算、申報及繳納基本稅額 ④個人有屬於應計入基本所得額項目的所得來源，不一定就必須繳納基本稅額。基本稅額應先與一般所得稅額作比較。如果一般所得稅額高於或等於基本稅額，則不必再繳納基本稅額",{"A":17,"B":18,"C":19,"D":20},"③④","①②","①④","②③","C",null,"本題考點：《所得基本稅額條例》的適用對象與申報義務，關鍵在「有加計項目」不等於「必須申報並繳納基本稅額」。\n【正解理由】《所得基本稅額條例》第 3 條第一項第一款明定，獨資或合夥組織之營利事業不適用本條例繳納所得稅，敘述①正確；同條例第 4 條第一項規定，一般所得稅額高於或等於基本稅額者，當年度應繳納之所得稅按所得稅法及其他相關法律規定計算認定，僅在一般所得稅額低於基本稅額時才另就差額認定，敘述④正確。①④組合成立，故選 C。\n【逐項排除】\n(A) ④固然正確，但③與《所得基本稅額條例》第 5 條第二項不合，該項定明得免辦結算申報之個人，其基本所得額超過同條例第 3 條第一項第十款規定金額者，仍應計算、申報及繳納。\n(B) ①固然正確，但②與《所得基本稅額條例》第 3 條第一項第十款不合，基本所得額合計在新臺幣六百萬元以下之個人不適用本條例。\n(C) ①出自《所得基本稅額條例》第 3 條第一項第一款，④出自同條例第 4 條第一項，兩項敘述皆正確。\n(D) ②③如前所述分別牴觸《所得基本稅額條例》第 3 條第一項第十款與同條例第 5 條第二項，兩者皆非正確敘述。\n【記憶點】獨資合夥不入最低稅負；有加計項目未必要繳，先看六百萬元門檻，再比一般所得稅額孰高。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-tax-law-019","甲君 112 年度的綜合所得淨額為 5,000,000 元，一般所得稅額為 1,200,000 元。甲君另有海外所得 5,000,000 元、受益人與要保人非屬同一人的人壽保險給付 1,000,000 元、上市櫃股票交易所得 1,000,000 元、未上市櫃股票交易所得 1,500,000 元、申報綜合所得稅時減除的現金捐贈金額 500,000 元與非現金捐贈金額 500,000 元。計算基本稅額的扣除金額經消費者物價指數調整為 6,700,000 元，試問甲君 112 年度應繳納的所得稅為何？",19,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-tax-law-021","根據營利事業所得稅查核準則，有關折舊費用之提列，下列敘述何者錯誤？",21,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-tax-law-018","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？",18,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-tax-law-022","根據營利事業所得稅查核準則有關捐贈認列費用之規定，下列敘述何者正確？",22,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-113-1-tax-law-017","依據所得稅法，有關營利事業所得稅的暫繳規定，下列敘述何者錯誤？",17,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-tax-law-023","根據營利事業所得稅查核準則之規定，旅費支出，應提示詳載逐日前往地點、訪洽對象及內容等之出差報告單及相關文件，足資證明與營業有關者，憑以認定；其未能提出者，應不予認定。其中有關搭乘各種交通工具之交通費核銷憑證，下列何種情形准以經手人（即出差人）之證明為憑，核實認定？",23,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-020",114,"依現行法規，個人基本稅額及營利事業基本稅額之稅率分別為下列何者？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-020",112,"下列有關國外影片事業在中華民國境內出租影片之所得課稅規定，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-020",111,"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？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-020",110,"納稅義務人應納稅捐逾 30 日仍未繳納，應由稅捐稽徵機關移送強制執行，其依現行法可以暫緩強制執行者，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-020",109,"甲公司總機構設於我國境內，民國 107 年以 6,500 萬元購入房地產，民國 108 年以 6,800 萬元出售，計算土地增值稅之土地漲價總數額為 180 萬元，應納土地增值稅為 36 萬元，交易仲介費 136 萬元，無其他費用。依所得稅法規定，甲公司該筆交易應如何計入營利事業課稅所得額？",false,1786689127008]