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獨資,合夥之綜合所得稅申報

Sep 8th 2013, 08:26

依據所得稅法第14條
第一類：營利所得：公司股東所獲分配之股利總額、合作社社員所獲分配
之盈餘總額、合夥組織營利事業之合夥人每年度應分配之盈餘總
額、獨資資本主每年自其獨資經營事業所得之盈餘總額及個人一
時貿易之盈餘皆屬之。
公司股東所獲分配之股利總額或合作社社員所獲分配之盈餘總額
，應按股利憑單所載股利淨額或盈餘淨額與可扣抵稅額之合計數
計算之；合夥人應分配之盈餘總額或獨資資本主經營獨資事業所
得之盈餘總額，應按核定之營利事業所得額計算之。

法條上面所述獨資,合夥經營事業所得之盈餘總額
但題目
合夥人應分配之盈餘總額,應如何申報所得稅
答案為: 應按核定之營利事業所得額計入合夥人之營利所得

我不懂的是法條規定為盈餘總額 ,
但答案為核定營利事業所得額,

救我所知:所得額跟盈餘總額定義不同ㄟ,
請各位大大解謎或,是答案有錯還是我對定義的不了解
謝謝

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