[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-028":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-028","book-105-1-tax-law-028",105,1,28,"依營利事業所得稅查核準則第 63 條規定，下列那一項未實現之費用及損失不予認定？",{"A":17,"B":18,"C":19,"D":20},"屬所得稅法第 48 條所定短期投資之有價證券準用同法第 44 條估價規定產生之跌價損失","營利事業所得稅查核準則第 50 條之存貨跌價損失","營利事業所得稅查核準則第 71 條第 8 款之職工退休金準備、職工退休基金或勞工退休準備金","因匯率調整而產生之帳面兌換損失","D",null,"本題考點：未實現之費用及損失原則上不予認定，僅有條文列舉的四種情形及其他法律另有規定或經財政部專案核准者例外。\n【正解理由】依《營利事業所得稅查核準則》第 63 條第一項，未實現之費用及損失，除屬《所得稅法》第 48 條所定短期投資之有價證券準用《所得稅法》第 44 條估價規定產生之跌價損失、《營利事業所得稅查核準則》第 50 條之存貨跌價損失、同準則第 71 條第 8 款之職工退休金準備、職工退休基金或勞工退休準備金、同準則第 94 條之備抵呆帳，及其他法律另有規定或經財政部專案核准者外，不予認定。因匯率調整而產生之帳面兌換損失不在上開列舉之內，故選 D。\n【逐項排除】\n(A) 屬例外而應予認定。短期投資有價證券之跌價損失，經《營利事業所得稅查核準則》第 63 條第一項明列為除外情形。\n(B) 屬例外而應予認定。存貨跌價損失亦經《營利事業所得稅查核準則》第 63 條第一項明列。\n(C) 屬例外而應予認定。職工退休金準備、職工退休基金或勞工退休準備金同在《營利事業所得稅查核準則》第 63 條第一項列舉之列。\n(D) 不予認定。帳面兌換損失係因匯率調整而生，尚未實現，且未列入《營利事業所得稅查核準則》第 63 條第一項的四項例外，亦非其他法律另有規定或經財政部專案核准者。\n【記憶點】未實現損失只放行四種：短投跌價、存貨跌價、退休金準備、備抵呆帳。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-tax-law-029","依營利事業所得稅查核準則規定，營利事業之捐贈得依規定列為當年度費用或損失，下列敘述何者錯誤？",29,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-tax-law-030","依營利事業所得稅查核準則規定，下列有關營利事業利息費用認列之敘述何者錯誤？",30,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-031","依相關稅法規定，下列何種組織的營業人得向稽徵機關申請，以進項憑證編列之明細表代替進項稅額扣抵聯申報？",31,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-028",114,"依現行營利事業所得稅查核準則，有關備抵呆帳之規定，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-028",113,"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":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-028",112,"依所得稅法及相關法規規定，下列有關扣繳義務人之敘述，何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-028",111,"根據營利事業所得稅查核準則，下列有關稅捐之認列何者是錯誤的？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-028",110,"依所得稅法相關規定，下列何項特別扣除額係以個人為單位？①長期照顧 ②儲蓄投資 ③教育學費 ④ 保險費 ⑤幼兒學前",false,1786689131246]