[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-024":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-024","book-105-1-tax-law-024",105,1,24,"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？",{"A":17,"B":18,"C":19,"D":20},"0.1%","0.5%","1%","5%","A",null,"本題考點：已成立職工福利委員會者，按每月營業收入總額提撥職工福利金的法定比率區間。\n【正解理由】依《營利事業所得稅查核準則》第 81 條第一款，職工福利金之提撥以已成立職工福利委員會者為限；同準則第 81 條第二款第三目明定「每月營業收入總額內提撥百分之○‧○五至○‧一五」，即 0.05% 至 0.15%。信義公司既已成立職工福利委員會，四個選項中僅 0.1% 落在該區間，故選 A。\n【逐項排除】\n(A) 正確。0.1% 介於 0.05% 與 0.15% 之間，合於《營利事業所得稅查核準則》第 81 條第二款第三目之區間。\n(B) 錯誤。0.5% 已逾該目上限 0.15%，不得據以提撥列費用。\n(C) 錯誤。1% 逾越 0.15% 之上限。\n(D) 錯誤。5% 是《營利事業所得稅查核準則》第 81 條第二款第一目、第二目就資本額所定之一次提撥比率，基數並非每月營業收入總額。\n【演算步驟】每月提撥額 = 每月營業收入總額 × 提撥率，區間 = 0.05% 至 0.15%。設某月營業收入總額 = 新臺幣 10,000,000 元：按 0.1% 提撥 = 新臺幣 10,000 元，未逾按上限 0.15% 計得之新臺幣 15,000 元，得全額認列；按 0.5% 提撥 = 新臺幣 50,000 元，逾限部分不予認定。\n【記憶點】營收提撥看千分之○‧五到一‧五這一段，資本額才用百分之五。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-tax-law-025","依營利事業所得稅查核準則規定，營利事業銷售貨物或勞務，如有隨銷售附贈禮券、獎勵積點或保固服務等，該附贈部分相對應之收入應如何計入課稅？",25,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-tax-law-026","依營利事業所得稅查核準則規定，營利事業依加值型及非加值型營業稅法規定，以產製、進口、購買供銷售之貨物，轉供自用，或以上項貨物無償移轉他人所有時，下列稅務處理方式何者錯誤？",26,{"webId":43,"stem":44,"number":45,"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,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-027","依營利事業所得稅查核準則規定，營利事業以包工包料方式建屋預售，其符合條件者，得以完工比例法認列售屋利益，下列那一條件敘述錯誤？",27,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-024",114,"依現行法規，營利事業分期付款之銷貨，其當期損益無法依下列何種方法計算？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-024",113,"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":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-024",112,"我國居住者個人甲 112 年取得收入如下：①薪資收入 200 萬元 ②統一發票中獎獎金 1 千萬元 ③借錢給朋友乙收取利息 5 萬元 ④檢舉賄選取得法務部獎金 10 萬元 ⑤A 銀行給付存款利息 12 萬元 ⑥出售適用房地合一稅制之房屋、土地之利得 250 萬元 ⑦取得美國債券利息 20 萬元。依所得稅法規定，112 年度綜合所得總額及儲蓄投資特別扣除額金額各為何？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-024",111,"依現行稅法，下列何者不是分期付款銷貨，當期損益的計算方法？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-024",110,"我國遺產稅的課徵採用超額累進的稅率結構，其稅率為下列何者？",false,1786689131212]