[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-tax-law-009":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-114-1-稅務相關法規概要-009","book-114-1-tax-law-009",114,1,9,"陳君於 110 年 2 月 10 日以總價 1,200 萬元購入一戶房屋及其坐落基地，於 114 年 10 月 2 日以總價 1,500 萬元簽約出售，陳君提示下列文件：購入時陳君負擔之仲介費 12 萬元、出售時陳君負擔之仲介費 30 萬元，購入之契稅 6 萬元、出售之契稅為 7 萬元，持有期間之房屋稅及地價稅為 10 萬元。陳君之房地交易所得為若干元？",{"A":17,"B":18,"C":19,"D":20},"300 萬元","270 萬元","258 萬元","252 萬元","D",null,"本題考點：個人房地合一交易所得，哪些支出得自成交價額中減除。\n【正解理由】依《所得稅法》第 14-4 條第一項前段，出價取得之房地，以成交價額減除原始取得成本與因取得、改良及移轉而支付之費用後之餘額為所得額。購入之仲介費與契稅屬取得費用，出售之仲介費屬移轉費用，三筆均得減除；出售之契稅係取得不動產一方負擔的稅捐，持有期間之房屋稅及地價稅屬持有稅捐，均不得減除，計得 252 萬元，故選 D。\n【逐項排除】\n(A) 300 萬元，只用成交價額減原始取得成本，未減任何費用。\n(B) 270 萬元，只減出售仲介費 30 萬元，漏減購入的仲介費與契稅。\n(C) 258 萬元，減了兩筆仲介費共 42 萬元，漏減同屬取得費用的購入契稅 6 萬元。\n(D) 252 萬元，成本與取得、移轉費用全數減除，未誤減出售契稅與持有稅捐，為正解。\n【演算步驟】公式：所得＝成交價額－原始取得成本－取得及移轉費用。代入：成交價額＝新臺幣 15,000,000 元；成本＝新臺幣 12,000,000 元；取得費用＝120,000 元＋60,000 元＝180,000 元；移轉費用＝300,000 元。15,000,000 元－12,000,000 元－180,000 元－300,000 元＝新臺幣 2,520,000 元，即 252 萬元。\n【記憶點】買方側的仲介費與契稅併入成本，持有期間的房屋稅、地價稅不得減。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-tax-law-008","稅捐稽徵機關依法就納稅義務人應退之稅捐抵繳其積欠者，下列何者優先抵繳？",8,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-tax-law-010","程君在 111 年 6 月買進預售屋及其座落基地作為自用住宅，預售屋興建完成後，程君於 112 年 12 月登記取得房屋土地所有權，後於 114 年 10 月出售，則出售房地所得適用稅率為下列何者？",10,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-tax-law-007","有關納稅義務人死亡遺有財產者，其依法應繳納之稅捐，由下列何人優先負繳納義務？",7,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-tax-law-011","張君為美國華僑，在中華民國境內並無住所且無設籍，於 112 年 8 月 1 日來臺，於 113 年 7 月 31 日離開。若張君 112 年及 113 年皆有中華民國境內薪資，則如何課所得稅？",11,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-tax-law-006","依現行稅捐稽徵法之規定，逾期繳納稅捐應加徵滯納金者，每逾 3 日按滯納數額加徵多少滯納金？",6,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-tax-law-012","在夫妻各類所得分開計稅下，有關當年度之財產交易損失之說明何者正確？",12,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-tax-law-009",113,"若納稅義務人為非中華民國境內居住之個人，或在中華民國境內無固定營業場所之營利事業，下列各種所得之扣繳率何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-009",112,"依稅捐稽徵法第 49 條之 1 有關檢舉逃漏稅捐核發獎金規定，下列那些檢舉人不得領取獎金？①依公司指示逃漏稅捐之員工 ②稅務人員 ③因執行職務發現而為舉發之公務員 ④經分析網路公開資訊而為舉發之民眾",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-009",111,"下列何者符合所得稅房屋租金支出列舉扣除規定？①每一申報戶每年最多可扣除 12 萬元 ②納稅義務人在中華民國境外租屋自住可扣除 ③申報有購屋借款利息者，不得扣除 ④申報受扶養的叔父，租屋自住租金可扣除",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-009",110,"營利事業預先提列備抵呆帳者，其呆帳損失之認列，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-009",109,"章君 108 年度申報綜合所得稅其綜合所得總額為 400 萬元，當年度直接對國內某私立學校捐贈 100 萬元，公立學校 50 萬元，又捐贈予某一個合法政黨 30 萬元，試問章君申報列舉扣除額之捐贈金額為若干元？",false,1786689126366]