問題詳情
3 營利事業於95年中分配股利時，帳載股東可扣抵稅額帳戶餘額225,000元，累積未分配盈餘帳戶餘額750,000元，其中累積未分配盈餘包括有屬 86 年度以前已經彌補之累積虧損 250,000 元。則該營利事業分配股利時之扣抵比率為何？
(A)22.25%
(B)30.00%
(C)33.33%
(D)48.15%
(A)22.25%
(B)30.00%
(C)33.33%
(D)48.15%
參考答案
答案：B
難度：適中0.502959
統計：A(16),B(85),C(32),D(7),E(0) #
個人：尚未作答書單：股東可扣抵稅額帳戶之餘額計算、分配股東可扣抵稅額、股東階段
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