[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-tax-law-025":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-025","book-106-1-tax-law-025",106,1,25,"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？",{"A":17,"B":18,"C":19,"D":20},"股利為盈餘之分配可以費用列之","非營業必須之借款利息應以損失列之","向非金融機構借款之利息可以全額認列為費用","因增建固定資產而借款，在建造期間應付之利息費用，應作為該項資產之成本，以資本支出列帳","D",null,"本題考點：《營利事業所得稅查核準則》第 97 條對各類利息支出的認定原則，重點在建造期間利息應資本化。\n【正解理由】依《營利事業所得稅查核準則》第 97 條第八款，「因增建固定資產而借款在建造期間應付之利息費用，應作為該項資產之成本，以資本支出列帳。但建築完成後，應行支付之利息，可作費用列支」，該款並以取得使用執照之日或實際完工受領之日為建築完成之時點。建造期間的利息是使資產達可用狀態所必要的支出，依法應列入資產成本，故選 D。\n【逐項排除】\n(A) 依《營利事業所得稅查核準則》第 97 條第一款，資本利息為盈餘之分配，不得列為費用或損失；股利同屬盈餘之分配，性質是稅後盈餘的分派而非取得收益的代價，不得以費用列之，敘述錯誤。\n(B) 依《營利事業所得稅查核準則》第 97 條第二款，非營業所必需之借款利息不予認定，效果是直接剔除，而非改列為損失，敘述錯誤。\n(C) 依《營利事業所得稅查核準則》第 97 條第十四款，向金融業以外之借款利息，超過利率標準部分不予認定，利率之最高標準由財政部各地區國稅局參酌該區市場利率擬訂並報請財政部核定，故不得全額認列，敘述錯誤。\n(D) 因增建固定資產而借款，於建造期間應付之利息費用，依《營利事業所得稅查核準則》第 97 條第八款應作為該項資產之成本，以資本支出列帳，敘述正確。\n【記憶點】建造期間的利息進資產成本，完工以後的利息才進當期費用。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-tax-law-027","營建業已興建完成而轉供自用之房地，分攤其房地成本之方法，下列何項方法非屬現行營利事業所得稅查核準則第 51 條之 1 所規定之方法？",27,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-tax-law-028","依現行營利事業所得稅查核準則之規定，下列何項投資損失不予認定？",28,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-106-1-tax-law-022","下列何項支出不得認列為費用或損失？",22,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-tax-law-029","營利事業依現行加值型及非加值型營業稅法規定，視為銷售貨物之銷售額，下列何項處理正確？",29,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-025",114,"依現行營利事業所得稅查核準則，薪資支出不包含下列何者？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-025",113,"根據現行營利事業所得稅查核準則之規定，下列營利事業所繳納之稅捐，何者得列為當期之費用？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-025",112,"A 公司 111 年交易情形如下：①以 1 萬元向農民購入 10 公斤玉米 ②給付會計師 110 年度所得稅結算申報之簽證費 10 萬元 ③將自產轎車 1 輛（成本 80 萬元）提供員工尾牙抽獎 ④給付 B 公司權利金 120 萬元並取得統一發票。依所得稅法相關法規，何者屬應扣繳之所得？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-025",111,"根據營利事業所得稅查核準則，下列有關職工退休金之認列何者是錯誤的？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-025",110,"有關遺產稅免稅額之規定，下列何者錯誤？",false,1786689130754]