[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-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-106-1-稅務相關法規概要-028","book-106-1-tax-law-028",106,1,28,"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？",{"A":17,"B":18,"C":19,"D":20},"處分國外公司股權造成損失","依權益法認列之投資損失","被投資公司因減資彌補虧損而發生之投資損失","被投資公司因解散清算，所回收之金額小於其投資成本所產生之投資損失","B",null,"本題考點：《營利事業所得稅查核準則》第 99 條對投資損失的認定要件，核心在是否已實現、原出資額是否折減。\n【正解理由】依《營利事業所得稅查核準則》第 99 條第一款，「投資損失應以實現者為限；其被投資之事業發生虧損，而原出資額並未折減者，不予認定」。依權益法按持股比例認列的投資損失，只是隨被投資事業的帳面虧損調整投資的帳面金額，原出資額並未折減，也沒有減資彌補虧損、合併、破產或清算等實現事實，依法不予認定，故選 B。\n【逐項排除】\n(A) 處分國外公司股權所生之損失，股權已移轉、對價已確定，屬已實現之損失，非《營利事業所得稅查核準則》第 99 條第一款所稱原出資額未折減之情形。\n(B) 依權益法認列之投資損失，來自被投資事業發生虧損而非原出資額折減，正是《營利事業所得稅查核準則》第 99 條第一款明定不予認定者。\n(C) 被投資公司因減資彌補虧損而發生之投資損失，原出資額確已折減，《營利事業所得稅查核準則》第 99 條第三款並以主管機關核准後股東會決議減資之基準日、或股東會決議減資之基準日為認列時點，得予認定。\n(D) 被投資公司因解散清算，回收金額小於投資成本所生之損失，依《營利事業所得稅查核準則》第 99 條第六款，以清算人依法辦理清算完結、結算表冊等經股東或股東會承認之日為準，得予認定。\n【記憶點】投資損失看原出資額有沒有真的折減，被投資公司單純虧錢不算。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-tax-law-030","下列何項非屬加值型及非加值型營業稅之課稅範圍？",30,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-tax-law-031","下列何者非屬營業稅之納稅義務人？",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,1786689130774]