[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-017":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":71},"稅務相關法規概要","tax-law","稅務相關法規 · Tax Law","稅務法規","恆 50 題(每題 2 分),十年未變",{"id":10,"webId":11,"year":12,"session":13,"subject":4,"number":14,"stem":15,"options":16,"answer":21,"answerNote":22,"lawYear":12,"explanation":23,"freq":13,"indexable":24},"book-105-1-稅務相關法規概要-017","book-105-1-tax-law-017",105,1,17,"依所得基本稅額條例規定，營利事業基本所得額之計算，不屬於到期前指定平倉之期貨交易所得額，應該採何種方法計算其交易成本？",{"A":17,"B":18,"C":19,"D":20},"先進先出法","後進先出法","個別辨認法","加權平均法","A",null,"本題考點：最低稅負制下營利事業期貨交易所得額之加計，以及其交易成本應採何種計算方法。\n【正解理由】依《所得基本稅額條例》第七條第一項第一款，營利事業之基本所得額，為依《所得稅法》規定計算之課稅所得額，加計依《所得稅法》第四條之一及第四條之二規定停止課徵所得稅之所得額；而《所得稅法》第四條之二明定依期貨交易稅條例課徵期貨交易稅之期貨交易所得暫行停止課徵所得稅，該所得因此須計入基本所得額。計算此類期貨交易所得額時，凡不屬於到期前指定平倉者，其交易成本一律按先進先出法計算，即以最先買進之契約先行沖銷，故選 A。\n【逐項排除】\n(A) 正確。未指定平倉之期貨交易，交易成本按先進先出法認定。\n(B) 錯誤。後進先出法並非期貨交易所得額之成本計算方法；《所得稅法》第四十四條第三項所列存貨估價方法中亦無此法。\n(C) 錯誤。個別辨認之思維僅對應到期前指定平倉之情形，由指定之交易契約決定成本，與本題所問之未指定平倉者相反。\n(D) 錯誤。加權平均法係《所得稅法》第四十四條第三項所列存貨估價方法之一，非期貨交易成本之認定方法。\n【記憶點】指定平倉看指定的那口；沒指定，就先進先出。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-tax-law-016","依所得稅法規定，獨資合夥之營利事業應如何申報繳納所得稅？",16,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-tax-law-018","依相關稅法規定，下列何者不是分期付款銷貨交易之當期損益計算方法？",18,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-tax-law-015","依所得稅法規定，下列有關房地合一重購退稅之敘述何者錯誤？",15,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-tax-law-019","下列有關營利事業或個人課徵所得基本稅額之敘述何者正確？",19,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-tax-law-014","依所得稅法規定，下列敘述何者正確？",14,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-020","依營利事業所得稅查核準則規定，下列有關營利事業稅捐費用之認列原則何者錯誤？",20,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-017",114,"依現行所得稅法，營利事業之銷貨，未給與他人銷貨憑證，或未將銷貨憑證存根保存者，稽徵機關得按：",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-017",113,"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":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-017",112,"下列有關執行業務者課稅規定，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-017",111,"總機構在中華民國境內之營利事業，其房地交易所得不併計營利事業所得額者，依下列何者稅率分開計算應納稅額？①45% ②35% ③20% ④15% ⑤10%",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-017",110,"有關小規模營業人之敘述，下列何者錯誤？",false,1786689131152]