問題詳情
1 關於所得稅法第 71 條，獨資、合夥組織之所得稅額規定，下列敘述何者錯誤？
(A)以其全年應納稅額之半數，減除尚未抵繳之扣繳稅額，計算其應納之結算稅額
(B)其營利事業所得額減除全年應納稅額後之餘額，應由獨資資本主或合夥組織合夥人列為營利所得，課徵綜合所得稅
(C)小規模營利事業者，無須辦理營利事業結算申報
(D)小規模營利事業者，其營利事業所得額，應由獨資資本主或合夥組織合夥人列為營利所得，課徵綜合所得稅
(A)以其全年應納稅額之半數，減除尚未抵繳之扣繳稅額，計算其應納之結算稅額
(B)其營利事業所得額減除全年應納稅額後之餘額，應由獨資資本主或合夥組織合夥人列為營利所得，課徵綜合所得稅
(C)小規模營利事業者，無須辦理營利事業結算申報
(D)小規模營利事業者，其營利事業所得額，應由獨資資本主或合夥組織合夥人列為營利所得，課徵綜合所得稅
參考答案
答案：B
難度：適中0.501235
統計：A(50),B(203),C(66),D(42),E(0)
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