[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-021":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-021","book-105-1-tax-law-021",105,1,21,"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？",{"A":17,"B":18,"C":19,"D":20},"20 萬元","40 萬元","80 萬元","90 萬元","B",null,"本題考點：新購乘人小客車折舊之成本上限，與平均法下殘值之處理。\n【正解理由】依《所得稅法》第五十一條之一第一項，營利事業新購置之乘人小客車計提折舊時，其實際成本以不超過財政部規定之標準為限，該標準為每輛新臺幣 2,500,000 元；依《所得稅法》第五十四條第二項，計算折舊應預估殘值，並以減除殘值後之餘額為基礎。全年折舊因而為新臺幣 400,000 元，故選 B。\n【逐項排除】\n(A) 錯誤。此數所對應之折舊基礎僅新臺幣 1,000,000 元，低於應有之新臺幣 2,000,000 元。\n(B) 正確。與《所得稅法》第五十一條之一及第五十四條之計算相符。\n(C) 錯誤。新臺幣 800,000 元係逕以購入價減殘值後除以五年，未受《所得稅法》第五十一條之一成本上限之限制。\n(D) 錯誤。新臺幣 900,000 元係逕以購入價除以五年，既未受成本上限限制，亦未依《所得稅法》第五十四條減除殘值。\n【演算步驟】購入價新臺幣 4,500,000 元高於上限新臺幣 2,500,000 元，得認列成本取新臺幣 2,500,000 元。折舊基礎＝新臺幣 2,500,000 元－殘值新臺幣 500,000 元＝新臺幣 2,000,000 元。年折舊（平均法）＝新臺幣 2,000,000 元÷5 年＝新臺幣 400,000 元。\n【記憶點】小客車先砍成本上限，再減殘值，最後才除年數。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-tax-law-022","大安公司經營小客車租賃業務，於 105 年 7 月 1 日新購新臺幣 600 萬元小客車供出租使用，耐用年數 4 年，估計殘值 100 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？",22,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-tax-law-023","自 104 年 1 月 1 日起，一般營利事業實際提供員工膳食，於申報營利事業所得稅時，每人每月最高可認列的伙食費是新臺幣多少元？",23,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-024","若信義公司已成立職工福利委員會，依相關稅法規定，每月營業收入總額的多少百分比，於申報營利事業所得稅時可被認列為職工福利金費用？",24,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-021",114,"乙公司為電子產品外銷廠商，其 113 年度外銷貨品一批，售價 8,000 萬元，預收貨款 3,000 萬元，餘額 5,000 萬元待交貨時再收。該批貨品於 113 年 12 月 28 日報關出口，於 114 年 1 月 10 日運抵目的地交貨，請問該銷貨收入屬那一年度？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-021",113,"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":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-021",112,"下列有關信託課稅規定，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-021",111,"根據營利事業所得稅查核準則，下列費用併入製造成本的敘述何者是錯誤的？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-021",110,"甲君因欠繳綜合所得稅導致其所有之土地遭法院拍賣，假設甲君尚未繳納或償還之項目包括：①欠繳之所得稅 ②該筆土地的地價稅 ③銀行抵押債務 ④普通債務則以上債權之清償順序應為下列何者？",false,1786689131182]