[{"data":1,"prerenderedAt":450},["ShallowReactive",2],{"exam-113-1":3},{"ys":4,"year":5,"total":6,"essayTotal":7,"subjects":8},"113-1",113,120,8,[9,101,286,441],{"name":10,"slug":11,"kicker":12,"count":13,"explained":13,"list":14,"essay":98},"會計學概要","accounting","會計學概要 · Accounting",20,[15,21,26,30,35,40,44,48,51,55,59,63,67,71,75,79,83,87,91,95],{"webId":16,"number":17,"stem":18,"answer":19,"indexable":20},"book-113-1-accounting-001",1,"甲公司於 X5 年中發現 A 設備因為保養良好，總耐用年限估計可延長 2 年，殘值不變，該設備購置於 X1 年 1 …","C",true,{"webId":22,"number":23,"stem":24,"answer":25,"indexable":20},"book-113-1-accounting-002",2,"甲公司 X1 年 1 月 1 日以$8,648,870 的價格發行面額 5%、市場利率 4%之十年期公司債 $8,0…","D",{"webId":27,"number":28,"stem":29,"answer":25,"indexable":20},"book-113-1-accounting-003",3,"甲公司 X3 年的稅後淨利為$1,054,000，X3 年全年有 200,000 股累積非參加特別股流通在外，每股面…",{"webId":31,"number":32,"stem":33,"answer":34,"indexable":20},"book-113-1-accounting-004",4,"甲公司自 X1 年初開始營業，會計上按應計基礎認列售後服務保證成本，報稅時改採現金基礎。最近三年該公司會計上認列之售…","A",{"webId":36,"number":37,"stem":38,"answer":39,"indexable":20},"book-113-1-accounting-005",5,"甲公司 X5 年現金流量表中營業活動之淨現金流入為$6,500,000，已知折舊費用$2,250,000，出售設備利…","B",{"webId":41,"number":42,"stem":43,"answer":19,"indexable":20},"book-113-1-accounting-006",6,"甲公司在 X8 年 1 月 1 日成立，主管機關核准其發行面額$10 之普通股 45,000 股。甲公司 X8 年度…",{"webId":45,"number":46,"stem":47,"answer":19,"indexable":20},"book-113-1-accounting-007",7,"甲公司於 X1 年中買回公司之普通股，購買價格高於普通股之面值及原發行價格，但低於每股帳面價值。請問此項交易對股東權…",{"webId":49,"number":7,"stem":50,"answer":19,"indexable":20},"book-113-1-accounting-008","乙公司 X7 年 6 月 30 日的股東權益如下：普通股，面額$10 $ 3,500,000 資本公積 880,00…",{"webId":52,"number":53,"stem":54,"answer":39,"indexable":20},"book-113-1-accounting-009",9,"甲公司 X2 年 12 月 5 日調整下列交易前之應付帳款餘額為$350,000：⑴甲公司於 X2 年 12 月 2…",{"webId":56,"number":57,"stem":58,"answer":39,"indexable":20},"book-113-1-accounting-010",10,"甲公司 X5 年銷售一種附有 2 年保證維修期限之玩具狗，依據公司過去經驗得知有 45%玩具狗不會發生損壞，35%玩…",{"webId":60,"number":61,"stem":62,"answer":19,"indexable":20},"book-113-1-accounting-011",11,"甲公司 X6 年將銷售一款新型產品 Z，預估相關資料如下：產品 Z 單位售價$180，單位變動成本$140。產品 Z…",{"webId":64,"number":65,"stem":66,"answer":19,"indexable":20},"book-113-1-accounting-012",12,"丁公司債券投資的相關資料如下：公允價值成本 X5 年底 X6 年底透過損益按公允價值衡量 $400,000 $320…",{"webId":68,"number":69,"stem":70,"answer":39,"indexable":20},"book-113-1-accounting-013",13,"李君為甲公司新進會計人員，正使用間接法來編製現金流量表，X4 年相關資料如下：權益法認列投資收益$66,000，購買…",{"webId":72,"number":73,"stem":74,"answer":25,"indexable":20},"book-113-1-accounting-014",14,"丙公司 X6 年 12 月 31 日帳上有零用金$1,000，A 銀行支票存款$25,000，B 銀行存款透支 $5…",{"webId":76,"number":77,"stem":78,"answer":39,"indexable":20},"book-113-1-accounting-015",15,"乙公司於 X6 年 7 月初以$300,000 購入一台機器，估計耐用年限 5 年，殘值$20,000，使用直線法提…",{"webId":80,"number":81,"stem":82,"answer":25,"indexable":20},"book-113-1-accounting-016",16,"甲公司於 X3 年初登記設立，核准發行普通股 160,000 股，每股面額 $10，該公司將分兩次發行，第一次於 X…",{"webId":84,"number":85,"stem":86,"answer":34,"indexable":20},"book-113-1-accounting-017",17,"乙公司 X2 年底部分帳戶餘額如下：應付帳款$25,500，長期抵押借款$100,000，估計產品保證負債$12,0…",{"webId":88,"number":89,"stem":90,"answer":34,"indexable":20},"book-113-1-accounting-018",18,"乙公司 X4 年度銷貨總額為$2,000,000。乙公司 X4 年 12 月 31 日調整前應收帳款餘額為 $500…",{"webId":92,"number":93,"stem":94,"answer":39,"indexable":20},"book-113-1-accounting-019",19,"丙公司於 X4 年初開始營業，X4 年相關資料如下：淨利$650,000，庫藏股再發行價格超過成本$60,000，現…",{"webId":96,"number":13,"stem":97,"answer":19,"indexable":20},"book-113-1-accounting-020","甲公司存貨使用定期盤存制度，X1 年 7 月份的期初存貨共 2,000 單位，單位成本$17，X1 年 7 月份進貨…",{"count":28,"points":99,"split":100},50,[13,77,77],{"name":102,"slug":103,"kicker":104,"count":99,"explained":99,"list":105,"essay":285},"記帳相關法規概要","bookkeeping-law","記帳相關法規 · Bookkeeping Law",[106,109,112,115,118,121,124,127,130,133,136,139,142,145,148,151,154,157,160,163,166,170,174,178,182,186,190,194,198,202,206,210,214,218,222,226,230,234,238,242,246,250,254,258,262,266,270,274,278,282],{"webId":107,"number":17,"stem":108,"answer":19,"indexable":20},"book-113-1-bookkeeping-law-001","依記帳士法規定，下列何者非記帳士與委任人訂立之委任書與記帳士執行業務應設置簿冊，兩者皆應載明之法定事項？",{"webId":110,"number":23,"stem":111,"answer":25,"indexable":20},"book-113-1-bookkeeping-law-002","對於記帳士、記帳及報稅代理人及其設立或登錄執業之事務所，有關「洗錢防制與打擊資恐風險內部控制」措施之敘述，下列何者錯…",{"webId":113,"number":28,"stem":114,"answer":25,"indexable":20},"book-113-1-bookkeeping-law-003","下列何者非記帳士公會章程之必要記載事項？",{"webId":116,"number":32,"stem":117,"answer":19,"indexable":20},"book-113-1-bookkeeping-law-004","下列對於記帳士參加防制洗錢及打擊資恐在職訓練之敘述，何者正確？",{"webId":119,"number":37,"stem":120,"answer":19,"indexable":20},"book-113-1-bookkeeping-law-005","某候選人洽請李記帳士為其競選活動處理帳務申報事宜，但李記帳士擔心其並無類似經驗，且因時限考量，經評估後婉拒接受委任。…",{"webId":122,"number":42,"stem":123,"answer":34,"indexable":20},"book-113-1-bookkeeping-law-006","在記帳士事務所任職的助理黃君，有以下何種作為時，將被視為違反記帳士職業倫理道德規範？",{"webId":125,"number":46,"stem":126,"answer":25,"indexable":20},"book-113-1-bookkeeping-law-007","關於商業記帳本位與記帳文字之規定，下列敘述何者錯誤？",{"webId":128,"number":7,"stem":129,"answer":39,"indexable":20},"book-113-1-bookkeeping-law-008","下列何者屬於對外會計事項？①倉庫失火未投保的存貨焚毀 ②銀行撥款先前申貸的款項入帳 ③繳納本期營業稅 ④提列折舊 ⑤…",{"webId":131,"number":53,"stem":132,"answer":39,"indexable":20},"book-113-1-bookkeeping-law-009","商業自辦員工午餐，部分蔬果係購自市場小販，無法取得原始憑證。下列有關帳務處理之敘述，何者正確？",{"webId":134,"number":57,"stem":135,"answer":19,"indexable":20},"book-113-1-bookkeeping-law-010","依商業會計法之規定，下列有關會計帳簿之敘述，何者錯誤？",{"webId":137,"number":61,"stem":138,"answer":19,"indexable":20},"book-113-1-bookkeeping-law-011","依商業會計法之規定，資產之折舊方法有那些？①平均法 ②生產數量法 ③加權平均法 ④年數合計法 ⑤工作時間法",{"webId":140,"number":65,"stem":141,"answer":25,"indexable":20},"book-113-1-bookkeeping-law-012","下列有關資產重估價之敘述，何者錯誤？",{"webId":143,"number":69,"stem":144,"answer":25,"indexable":20},"book-113-1-bookkeeping-law-013","下列那一個會計項目，於編製財務報表時，不可列於資本項下？",{"webId":146,"number":73,"stem":147,"answer":25,"indexable":20},"book-113-1-bookkeeping-law-014","甲君兩年前以 500 萬元購入土地一筆，今以該土地入股 A 公司，該筆土地目前公告現值 400 萬元，公允價值 80…",{"webId":149,"number":77,"stem":150,"answer":39,"indexable":20},"book-113-1-bookkeeping-law-015","依商業會計處理準則之規定，不可能同時出現於短期性及長期性投資之會計項目為何？",{"webId":152,"number":81,"stem":153,"answer":25,"indexable":20},"book-113-1-bookkeeping-law-016","公開發行股票公司為他公司有限責任股東，其投資總額原則上不得超過公司實收股本 40%。除非符合下列那些條件之一，其投資…",{"webId":155,"number":85,"stem":156,"answer":19,"indexable":20},"book-113-1-bookkeeping-law-017","商業會計法中，對於營業收入之認列，下列敘述何者正確？",{"webId":158,"number":89,"stem":159,"answer":19,"indexable":20},"book-113-1-bookkeeping-law-018","李君未依法取得代他人處理會計事務之資格，卻私下違規作業。因與客戶發生爭執，故意將某筆重大銷貨收入不為登帳，以致該年度…",{"webId":161,"number":93,"stem":162,"answer":19,"indexable":20},"book-113-1-bookkeeping-law-019","主管機關依職權或利害關係人之申請，廢止公司登記，除命令解散或裁定解散外，應定多久期間，催告公司負責人聲明異議？",{"webId":164,"number":13,"stem":165,"answer":39,"indexable":20},"book-113-1-bookkeeping-law-020","下列有關商業登記之敘述，何者錯誤？",{"webId":167,"number":168,"stem":169,"answer":19,"indexable":20},"book-113-1-bookkeeping-law-021",21,"商業在下列何種情事下，不可免繳相關規費？",{"webId":171,"number":172,"stem":173,"answer":19,"indexable":20},"book-113-1-bookkeeping-law-022",22,"下列何者屬於行政程序法第 92 條規定之行政處分？①行政機關依法律或法律授權所為之口頭警告 ②行政機關租用辦公場所 …",{"webId":175,"number":176,"stem":177,"answer":39,"indexable":20},"book-113-1-bookkeeping-law-023",23,"①記帳士②取得乙級會計事務技術士證照者③記帳及報稅代理人④退休稅務人員⑤會計師，以上依法有資格代他人處理商業會計事務…",{"webId":179,"number":180,"stem":181,"answer":34,"indexable":20},"book-113-1-bookkeeping-law-024",24,"依記帳士法第 4 條規定，曾因業務上有詐欺、背信、侵占、偽造文書等犯罪行為，受有期徒刑幾年以上刑之裁判確定，不得充任…",{"webId":183,"number":184,"stem":185,"answer":19,"indexable":20},"book-113-1-bookkeeping-law-025",25,"記帳士職業倫理道德規範中「記帳士」係指：",{"webId":187,"number":188,"stem":189,"answer":19,"indexable":20},"book-113-1-bookkeeping-law-026",26,"下列有關記帳士執業規定，何者錯誤？",{"webId":191,"number":192,"stem":193,"answer":19,"indexable":20},"book-113-1-bookkeeping-law-027",27,"依記帳士法規定，記帳士得在其登錄區域內執行之業務，包括：①受委任辦理營業、停業、復業登記事項 ②受委任辦理各項稅捐稽…",{"webId":195,"number":196,"stem":197,"answer":39,"indexable":20},"book-113-1-bookkeeping-law-028",28,"甲記帳士因業務之犯罪行為經判刑確定，何者得列舉事實，提出證據，報請主管機關將甲記帳士交付懲戒。 ①利害關係人 ②法院…",{"webId":199,"number":200,"stem":201,"answer":19,"indexable":20},"book-113-1-bookkeeping-law-029",29,"依照商業會計法第 5 條規定，下列敘述何者正確？",{"webId":203,"number":204,"stem":205,"answer":25,"indexable":20},"book-113-1-bookkeeping-law-030",30,"依商業會計法第 10 條規定，商業之會計基礎，原則上應採權責發生制，但若在平時採用現金收付制者，應在何時依權責發生制…",{"webId":207,"number":208,"stem":209,"answer":34,"indexable":20},"book-113-1-bookkeeping-law-031",31,"依商業會計法規定，下列那些敘述屬於會計事項？①水災倉庫存貨毀損 ②喪失重要客戶，預計營業收入減少 3,000 萬元 …",{"webId":211,"number":212,"stem":213,"answer":19,"indexable":20},"book-113-1-bookkeeping-law-032",32,"下列何者不是財務報表必要之附註事項？",{"webId":215,"number":216,"stem":217,"answer":19,"indexable":20},"book-113-1-bookkeeping-law-033",33,"商業各項會計憑證，除應永久保存或有關未結會計事項外，至少需保存幾年？其保存期限之起算日為何？",{"webId":219,"number":220,"stem":221,"answer":19,"indexable":20},"book-113-1-bookkeeping-law-034",34,"依現行商業會計法規定，下列敘述何者錯誤？",{"webId":223,"number":224,"stem":225,"answer":39,"indexable":20},"book-113-1-bookkeeping-law-035",35,"依商業會計處理準則規定，下列那些資產，於資產減損後，當有證據顯示以前期間所認列之減損損失，可能已不存在或減少時，資產…",{"webId":227,"number":228,"stem":229,"answer":25,"indexable":20},"book-113-1-bookkeeping-law-036",36,"依照商業會計處理準則規定，庫藏股票是指公司收回已發行股票，尚未再出售或註銷者。試問其會計處理下列何者正確？",{"webId":231,"number":232,"stem":233,"answer":19,"indexable":20},"book-113-1-bookkeeping-law-037",37,"公司申報 112 年度營利事業所得稅帳列交際費 300 萬元，經查核交際費超限 25 萬元，試問最終綜合損益表帳列交…",{"webId":235,"number":236,"stem":237,"answer":19,"indexable":20},"book-113-1-bookkeeping-law-038",38,"依照商業會計法相關規定，下列有關損益計算與衡量之敘述，何者錯誤？",{"webId":239,"number":240,"stem":241,"answer":39,"indexable":20},"book-113-1-bookkeeping-law-039",39,"商業之決算，應於會計年度終了後幾個月內辦理完竣？必要時得延長多久的期間？",{"webId":243,"number":244,"stem":245,"answer":19,"indexable":20},"book-113-1-bookkeeping-law-040",40,"商業負責人應於多久的期間內，將決算書表提請出資人、合夥人或股東承認。在無不法或不正當行為下，決算書表獲得承認後，可解…",{"webId":247,"number":248,"stem":249,"answer":34,"indexable":20},"book-113-1-bookkeeping-law-041",41,"代表商業負責人，規避、妨礙或拒絕法院選派之檢查員，檢查會計帳簿報表及憑證，應處新臺幣 1 萬元以上 5 萬元以下罰鍰…",{"webId":251,"number":252,"stem":253,"answer":19,"indexable":20},"book-113-1-bookkeeping-law-042",42,"依商業會計處理準則規定，生產性植物歸屬於下列那一類別項目？",{"webId":255,"number":256,"stem":257,"answer":19,"indexable":20},"book-113-1-bookkeeping-law-043",43,"下列有關經聽證做成行政處分之敘述，何者錯誤？",{"webId":259,"number":260,"stem":261,"answer":25,"indexable":20},"book-113-1-bookkeeping-law-044",44,"依公司法第 22 條之 1 規定，公司應每年定期將下列那些人之相關資料如姓名、國籍、持股數等向主管機關申報？①持有已…",{"webId":263,"number":264,"stem":265,"answer":25,"indexable":20},"book-113-1-bookkeeping-law-045",45,"試問記帳士法和記帳士職業倫理道德規範，其制定單位為何？",{"webId":267,"number":268,"stem":269,"answer":25,"indexable":20},"book-113-1-bookkeeping-law-046",46,"近年政府推動多項租稅改革，如股利所得課稅新制、房地合一 2.0 等，記帳士參加相關研習活動，持續進修以維持記帳士專業…",{"webId":271,"number":272,"stem":273,"answer":19,"indexable":20},"book-113-1-bookkeeping-law-047",47,"臺北市政府核發建照，與指定某建築物為三級古蹟，此兩項行為依行政程序法第 92 條規定，下列敘述何者正確？",{"webId":275,"number":276,"stem":277,"answer":25,"indexable":20},"book-113-1-bookkeeping-law-048",48,"授予利益之違法行政處分經撤銷後，如受益人無信賴不得保護之情形，其因信賴該處分致遭受財產上之損失者，那個機關應給予合理…",{"webId":279,"number":280,"stem":281,"answer":39,"indexable":20},"book-113-1-bookkeeping-law-049",49,"若公司符合下列條件之一，其財務報表必須經會計師查核簽證？①資本額達 3,000 萬元以上 ②淨值達 3,000 萬元…",{"webId":283,"number":99,"stem":284,"answer":39,"indexable":20},"book-113-1-bookkeeping-law-050","依商業登記法第 19 條規定，若商業所在地主管機關於資訊網站公告之商業登記事項，與登記不符時，應如何處理？",null,{"name":287,"slug":288,"kicker":289,"count":99,"explained":99,"list":290,"essay":285},"稅務相關法規概要","tax-law","稅務相關法規 · Tax Law",[291,294,297,300,303,306,309,312,315,318,321,324,327,330,333,336,339,342,345,348,351,354,357,360,363,366,369,372,375,378,381,384,387,390,393,396,399,402,405,408,411,414,417,420,423,426,429,432,435,438],{"webId":292,"number":17,"stem":293,"answer":34,"indexable":20},"book-113-1-tax-law-001","除因不可抗力或非歸責於納稅義務人之事由，得依法申請延期或分期繳納稅捐者外，對於逾法定期限未繳納稅捐者應加徵滯納金之規…",{"webId":295,"number":23,"stem":296,"answer":19,"indexable":20},"book-113-1-tax-law-002","若因適用法令、認定事實、計算或其他原因之錯誤，且非歸責於政府機關，所致之溢繳稅款，納稅義務人得自繳納之日起幾年內提出…",{"webId":298,"number":28,"stem":299,"answer":39,"indexable":20},"book-113-1-tax-law-003","為降低納稅義務人因強制執行發生不能恢復損害之可能，並兼顧納稅義務人權益，若納稅義務人對復查決定之應納稅額繳納部分比例…",{"webId":301,"number":32,"stem":302,"answer":19,"indexable":20},"book-113-1-tax-law-004","稅捐稽徵法有關罰則之規定，下列敘述何者錯誤？",{"webId":304,"number":37,"stem":305,"answer":34,"indexable":20},"book-113-1-tax-law-005","納稅義務人甲君於 108 年 5 月 21 日申報其 107 年度綜合所得稅，試問該案核課期間屆滿日為何？",{"webId":307,"number":42,"stem":308,"answer":39,"indexable":20},"book-113-1-tax-law-006","承上題，國稅局在 111 年 1 月發現甲君有漏報所得情形，於 111 年 1 月 31 日送達核定通知書及繳款書予…",{"webId":310,"number":46,"stem":311,"answer":19,"indexable":20},"book-113-1-tax-law-007","民眾接獲臺北市稅捐稽徵處所寄發的各類稅捐繳納通知文書有記載、計算錯誤或重複時，得如何處理？",{"webId":313,"number":7,"stem":314,"answer":25,"indexable":20},"book-113-1-tax-law-008","依據稅捐稽徵法，有關納稅義務的規定，下列敘述何者錯誤？",{"webId":316,"number":53,"stem":317,"answer":25,"indexable":20},"book-113-1-tax-law-009","若納稅義務人為非中華民國境內居住之個人，或在中華民國境內無固定營業場所之營利事業，下列各種所得之扣繳率何者正確？",{"webId":319,"number":57,"stem":320,"answer":25,"indexable":20},"book-113-1-tax-law-010","甲於 113 年 1 月 6 日因病往生，申報核定之遺產總額為 1 億元，全部為不動產，其中包含 3,000 萬元的…",{"webId":322,"number":61,"stem":323,"answer":39,"indexable":20},"book-113-1-tax-law-011","自 107 年 1 月 1 日起，有關納稅義務人、配偶及其受扶養親屬所獲配公司、合作社及其他法人分配 87 年度或以…",{"webId":325,"number":65,"stem":326,"answer":19,"indexable":20},"book-113-1-tax-law-012","營利事業及其關係人直接或間接持有在中華民國境外低稅負國家或地區之關係企業股份或資本額合計達 50%以上或對該關係企業…",{"webId":328,"number":69,"stem":329,"answer":25,"indexable":20},"book-113-1-tax-law-013","甲公司於 112 年 9 月 1 日正式開業，採曆年制會計年度；112 年度之課稅所得額為 10 萬元，請問甲公司之…",{"webId":331,"number":73,"stem":332,"answer":34,"indexable":20},"book-113-1-tax-law-014","總機構在中華民國境外之營利事業，如在中華民國境內經營國際運輸、承包營建工程、提供技術服務或出租機器設備等業務，其成本…",{"webId":334,"number":77,"stem":335,"answer":19,"indexable":20},"book-113-1-tax-law-015","依據所得稅法，關於「非中華民國境內居住之個人」而有中華民國來源所得者的所得稅課徵，下列敘述何者錯誤？",{"webId":337,"number":81,"stem":338,"answer":34,"indexable":20},"book-113-1-tax-law-016","依據所得稅法，下列何者屬於列舉扣除額的項目？①災害損失 ②財產交易損失 ③長期照顧 ④房屋租金支出 ⑤自用住宅購屋借…",{"webId":340,"number":85,"stem":341,"answer":34,"indexable":20},"book-113-1-tax-law-017","依據所得稅法，有關營利事業所得稅的暫繳規定，下列敘述何者錯誤？",{"webId":343,"number":89,"stem":344,"answer":34,"indexable":20},"book-113-1-tax-law-018","依據所得稅法，有關扣繳義務人給付各類所得所扣取稅款的處理，下列敘述何者錯誤？",{"webId":346,"number":93,"stem":347,"answer":39,"indexable":20},"book-113-1-tax-law-019","甲君 112 年度的綜合所得淨額為 5,000,000 元，一般所得稅額為 1,200,000 元。甲君另有海外所得…",{"webId":349,"number":13,"stem":350,"answer":19,"indexable":20},"book-113-1-tax-law-020","有關所得基本稅額的申報，下列敘述何者正確？①獨資或合夥組織之營利事業無須繳納基本稅額 ②個人只要有屬於應計入基本所得…",{"webId":352,"number":168,"stem":353,"answer":19,"indexable":20},"book-113-1-tax-law-021","根據營利事業所得稅查核準則，有關折舊費用之提列，下列敘述何者錯誤？",{"webId":355,"number":172,"stem":356,"answer":39,"indexable":20},"book-113-1-tax-law-022","根據營利事業所得稅查核準則有關捐贈認列費用之規定，下列敘述何者正確？",{"webId":358,"number":176,"stem":359,"answer":25,"indexable":20},"book-113-1-tax-law-023","根據營利事業所得稅查核準則之規定，旅費支出，應提示詳載逐日前往地點、訪洽對象及內容等之出差報告單及相關文件，足資證明…",{"webId":361,"number":180,"stem":362,"answer":34,"indexable":20},"book-113-1-tax-law-024","我國現行營利事業所得稅查核準則，有關營利事業呆帳損失之列支以及備抵呆帳之提列，下列敘述何者正確？",{"webId":364,"number":184,"stem":365,"answer":19,"indexable":20},"book-113-1-tax-law-025","根據現行營利事業所得稅查核準則之規定，下列營利事業所繳納之稅捐，何者得列為當期之費用？",{"webId":367,"number":188,"stem":368,"answer":39,"indexable":20},"book-113-1-tax-law-026","依據營利事業所得稅查核準則，下列何者應列為「非營業收入」？",{"webId":370,"number":192,"stem":371,"answer":39,"indexable":20},"book-113-1-tax-law-027","依據營利事業所得稅查核準則，有關營利事業列報利息費用應注意事項，下列敘述何者錯誤？",{"webId":373,"number":196,"stem":374,"answer":25,"indexable":20},"book-113-1-tax-law-028","依據營利事業所得稅查核準則，下列支出不屬於可核實認定的費用或損失？",{"webId":376,"number":200,"stem":377,"answer":34,"indexable":20},"book-113-1-tax-law-029","依據營利事業所得稅查核準則，有關帳簿憑證的查核，下列敘述何者錯誤？",{"webId":379,"number":204,"stem":380,"answer":19,"indexable":20},"book-113-1-tax-law-030","依據營利事業所得稅查核準則，有關收入的查核，下列敘述何者正確？",{"webId":382,"number":208,"stem":383,"answer":25,"indexable":20},"book-113-1-tax-law-031","根據加值型及非加值型營業稅法之規定，下列何種情形非屬營業稅課徵範圍？",{"webId":385,"number":212,"stem":386,"answer":39,"indexable":20},"book-113-1-tax-law-032","下列有關銷售貨物或勞務營業稅徵免之敘述，何者正確？",{"webId":388,"number":216,"stem":389,"answer":34,"indexable":20},"book-113-1-tax-law-033","國內個人消費者透過網路向在我國境內無固定營業場所之線上訂房平台業者(境外電商)購買之訂房勞務，有關該項勞務收入之營業…",{"webId":391,"number":220,"stem":392,"answer":39,"indexable":20},"book-113-1-tax-law-034","加值型營業人申報之當期營業稅額若為溢付稅額，原則上留抵次期之應納稅額，但若為下列何種情形者，可由主管稽徵機關查明後退…",{"webId":394,"number":224,"stem":395,"answer":34,"indexable":20},"book-113-1-tax-law-035","A 公司為加值型營業人，今年 9-10 月之內銷銷售額 2,000 萬元，外銷銷售額為 1,000 萬元（經海關出口…",{"webId":397,"number":228,"stem":398,"answer":39,"indexable":20},"book-113-1-tax-law-036","根據加值型及非加值型營業稅法，下列何者免予繳納營業稅？",{"webId":400,"number":232,"stem":401,"answer":19,"indexable":20},"book-113-1-tax-law-037","甲為兼營應稅及免稅銷售的營業人，113 年 9 月至 10 月購進貨物 1,200 萬元，支付進項稅額 60 萬元，…",{"webId":403,"number":236,"stem":404,"answer":39,"indexable":20},"book-113-1-tax-law-038","根據加值型及非加值型營業稅法與其施行細則，有關營業稅免稅與零稅率的敘述，下列敘述何者正確？①零稅率表示銷售貨物或勞務…",{"webId":406,"number":240,"stem":407,"answer":25,"indexable":20},"book-113-1-tax-law-039","試問下列何種稅籍登記之事項變更，向主管稽徵機關申請變更登記前，無須先繳清稅款或提供擔保？ ①增加資本額 ②減少資本額…",{"webId":409,"number":244,"stem":410,"answer":19,"indexable":20},"book-113-1-tax-law-040","根據加值型及非加值型營業稅法，關於營業稅的課稅與減免範圍，下列敘述何者錯誤？",{"webId":412,"number":248,"stem":413,"answer":34,"indexable":20},"book-113-1-tax-law-041","適用零稅率的營業人，得申請以每月為一期，於次月 15 日前，填具規定格式之申報書，檢附退抵稅款及其他有關文件，向主管…",{"webId":415,"number":252,"stem":416,"answer":34,"indexable":20},"book-113-1-tax-law-042","營業人逾規定申報限期多久時間尚未申報銷售額，主管稽徵機關得依照查得之資料，核定其銷售額及應納稅額並補徵？",{"webId":418,"number":256,"stem":419,"answer":25,"indexable":20},"book-113-1-tax-law-043","營業人除依法免用統一發票者外，主管稽徵機關應核定其使用統一發票，由營業人向主管稽徵機關申請核發統一發票購票證，加蓋統…",{"webId":421,"number":260,"stem":422,"answer":19,"indexable":20},"book-113-1-tax-law-044","根據我國統一發票使用辦法之規定，下列有關營業人開立統一發票之敘述，何者正確？",{"webId":424,"number":264,"stem":425,"answer":19,"indexable":20},"book-113-1-tax-law-045","下列何者同時符合免徵營業稅與免用或免開統一發票？①計程車業 ②依法設立之免稅商店及離島免稅購物商店 ③醫院、診所、療…",{"webId":427,"number":268,"stem":428,"answer":19,"indexable":20},"book-113-1-tax-law-046","下列財產移轉的情形，有關贈與稅徵免之敘述，何者錯誤？",{"webId":430,"number":272,"stem":431,"answer":19,"indexable":20},"book-113-1-tax-law-047","有關遺產稅繳納之相關規定，下列敘述何者正確？",{"webId":433,"number":276,"stem":434,"answer":19,"indexable":20},"book-113-1-tax-law-048","甲君於 113 年 8 月死亡，其為經常居住於中華民國境內的國民。依據遺產及贈與稅法的規定，下列何者不計入甲君的遺產…",{"webId":436,"number":280,"stem":437,"answer":19,"indexable":20},"book-113-1-tax-law-049","下列何種情形須課徵贈與稅？①在請求權時效內無償免除債務 ②提出已支付價款確實證明的二親等親屬間財產之買賣，且該已支付…",{"webId":439,"number":99,"stem":440,"answer":39,"indexable":20},"book-113-1-tax-law-050","若國稅局核定遺產稅應納稅額 500 萬元，下列何種情形納稅義務人不可以申請以實物抵繳？",{"name":442,"slug":443,"kicker":444,"count":445,"explained":445,"list":446,"essay":447},"租稅申報實務","tax-filing","租稅申報實務 · Tax Filing",0,[],{"count":37,"points":448,"split":449},100,[204,13,57,57,204],1786689123743]