問題詳情
1 老王為經常居住在境內之中華民國國民，試問若老王取得香港、澳門地區來源所得時應如何申報所得稅？
(A)港澳地區之所得免計入綜合所得總額課稅
(B)港澳地區之所得應計入綜合所得總額課稅，但在港澳地區已納之稅額可以申請扣抵我國綜合所得稅
(C)港澳地區之所得應計入綜合所得總額課稅，但在港澳地區已納之稅額不能扣抵我國綜合所得稅
(D)港澳地區之所得應採20%分離課稅
(A)港澳地區之所得免計入綜合所得總額課稅
(B)港澳地區之所得應計入綜合所得總額課稅，但在港澳地區已納之稅額可以申請扣抵我國綜合所得稅
(C)港澳地區之所得應計入綜合所得總額課稅，但在港澳地區已納之稅額不能扣抵我國綜合所得稅
(D)港澳地區之所得應採20%分離課稅
參考答案
答案：A
難度：非常簡單0.902394
統計：A(490),B(39),C(11),D(3),E(0) #
個人：尚未作答書單：財產認定
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