[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-tax-law-022":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-106-1-稅務相關法規概要-022","book-106-1-tax-law-022",106,1,22,"下列何項支出不得認列為費用或損失？",{"A":17,"B":18,"C":19,"D":20},"營利事業因空氣污染遭環保單位處罰之罰鍰","因業務需要免費發給員工之工作服","營利事業因車禍支付被害人之賠償金，取得確實證明文件，其未受有保險賠償部分","聘請外籍人員來臺服務，依約支付其到任之行李運送費用","A",null,"本題考點：《所得稅法》第 38 條所列不得列為費用或損失的支出，核心是各項罰鍰與經營本業及附屬業務以外之損失。\n【正解理由】依《所得稅法》第 38 條，「經營本業及附屬業務以外之損失，或家庭之費用，及各種稅法所規定之滯報金、怠報金、滯納金等及各項罰鍰，不得列為費用或損失」。營利事業因空氣污染遭環保單位處罰的罰鍰，正是該條所稱之「各項罰鍰」，性質上是違反行政法上義務的制裁，而非經營本業所必要的支出，依法不得列報，故選 A。\n【逐項排除】\n(A) 環保單位科處之罰鍰屬《所得稅法》第 38 條明列的各項罰鍰，全額不得列為費用或損失，是本題所問不得認列者。\n(B) 因業務需要免費發給員工之工作服，屬經營本業所需的支出，不在《所得稅法》第 38 條所列不得列支的項目之內，取得憑證即可核實認列。\n(C) 因車禍支付被害人之賠償金，已取得確實證明文件且限於未受保險賠償的部分，係經營本業過程所生之損失，非該條所稱本業及附屬業務以外之損失，得予認列。\n(D) 聘請外籍人員來臺服務，依約支付其到任之行李運送費用，是基於聘僱契約而生的用人支出，屬經營本業必要費用，不受《所得稅法》第 38 條限制。\n【記憶點】罰鍰、滯納金、滯報金、怠報金與家庭費用，是《所得稅法》第 38 條點名不准列報的支出。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-tax-law-021","營利事業將資產出售再租回者，依現行營利事業所得稅查核準則之規定，其資產出售價格與未折減餘額二者間差額之處理，下列何者錯誤？",21,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-tax-law-023","營利事業之存貨按成本與淨變現價值孰低估價時，得採用下列何種方法？",23,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-106-1-tax-law-020","下列大華股份有限公司 106 年之交易事項，何者應計入所得額課稅？",20,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-tax-law-024","依現行營利事業所得稅查核準則之規定，下列那些費用損失的認列以實現者為限？",24,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-106-1-tax-law-019","營利事業出售不動產，其所得歸屬年度之認定為何？",19,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-tax-law-025","依現行所得稅法與營利事業所得稅查核準則之規定，下列敘述何者正確？",25,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-022",114,"營利事業適用盈虧互抵時，應將各該期下列何者所得，先抵減各該期核定虧損後，再以虧損之餘額扣除？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-022",113,"根據營利事業所得稅查核準則有關捐贈認列費用之規定，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-022",112,"我國國民甲 110 年 1 月 1 日以其境內財產成立以其子女乙為受益人之信託契約，乙取得美國國籍且長期居住國外，信託財產運用收入包括：①111 年 6 月 30 日銀行給付存款利息 100 萬元，已扣繳稅款 10 萬元 ②112 年 6 月 30 日出售適用房地合一稅制房屋、土地，獲利 200 萬元，受託人於 113 年將信託利益給付予乙，依所得稅法有關信託所得課稅規定，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-022",111,"根據營利事業所得稅查核準則，下列有關薪資支出之認列何者是正確的？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-022",110,"有關稅捐核課期間之敘述，下列何者錯誤？",false,1786689130734]