[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-018":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-018","book-105-1-tax-law-018",105,1,18,"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？",{"A":17,"B":18,"C":19,"D":20},"普通銷貨法","毛利百分比法","全部毛利法","賒銷百分比法","D",null,"本題考點：分期付款銷貨在營利事業所得稅上可採用之當期損益計算方法有哪幾種。\n【正解理由】依《營利事業所得稅查核準則》第十六條第一項，營利事業分期付款之銷貨，其當期損益得依全部毛利法、毛利百分比法、普通銷貨法三者擇一計算；賒銷百分比法並未列於該項所定之方法，本題問何者不是，故選 D。\n【逐項排除】\n(A) 是。普通銷貨法列於《營利事業所得稅查核準則》第十六條第一項第三款，除依現銷價格及成本核計當年度損益外，其約載分期付款售價高於現銷價格部分為未實現之利息收入，嗣後分期按利息法認列利息收入。\n(B) 是。毛利百分比法列於《營利事業所得稅查核準則》第十六條第一項第二款，依出售年度約載分期付款之銷貨價格及成本計算毛利率，以後各期收取之分期價款按此比率計算利益及應攤計之成本，其採用以分期付款期限在十三個月以上者為限。\n(C) 是。全部毛利法列於《營利事業所得稅查核準則》第十六條第一項第一款，依出售年度內全部銷貨金額，減除銷貨成本（包括分期付款貨品之全部成本）後計算。\n(D) 不是。賒銷百分比法不在《營利事業所得稅查核準則》第十六條第一項所列三款之中，故為本題所要選出者。\n【記憶點】分期付款銷貨三法：全部毛利、毛利百分比、普通銷貨。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-tax-law-017","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？",17,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-021","景美公司於民國 105 年 1 月 1 日新購小客車一輛供總經理公務使用，購入價新臺幣 450 萬元，耐用年數 5 年，估計殘值 50 萬元，採用平均法提列折舊。依相關稅法規定，申報 105 年營利事業所得稅時，可提折舊金額多少元？",21,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-018",114,"現行所得稅法中有關噸位稅之規定，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-018",113,"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":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-018",112,"A 公司給付員工薪資所得，扣繳義務人已依規定扣繳稅款，惟未依規定期限按實填報扣繳憑單，依所得稅法及稅捐稽徵法規定，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-018",111,"根據所得基本稅額條例，下列何者所得應計入個人 112 年度之基本所得額？①大陸地區來源所得 200 萬元 ②受控外國公司（Controlled Foreign Company）所得 300 萬元 ③死亡人壽保險給付 2,000 萬元 ④未上市櫃非新創事業公司股票交易所得 100 萬元 ⑤非現金捐贈 50 萬元",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-018",110,"營業人專營免稅營業項目者，下列敘述何者正確？①免辦理營業登記 ②免開立統一發票 ③免辦理營業稅申報 ④進項稅額不得申請退還",false,1786689131156]