問題詳情
一、(一) 說明下列情況是否應課徵我國所得稅，若應課徵我國所得稅時，則其完稅方式為何（例如以扣繳方式或結算申報方式完稅）？（20 %）1. 在我國境內沒有固定營業場所及營業代理人之營利事業有我國公司分配之股利所得。2. 我國國民有中華民國境外（非大陸地區）來源之利息所得。3. 外國營利事業在我國之分公司有營業盈餘。4. 我國國民有我國公司贈與之所得。(二) 說明兩稅合一制下，公司因轉投資我國境內其他營利事業獲配之投資收益對於(1)營利事業課稅所得額、(2)股東可扣抵稅額帳戶餘額、以及(3)現行所得稅法第六十六條之九規定之未分配盈餘金額之影響。（10 %）
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