[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-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-107-1-稅務相關法規概要-024","book-107-1-tax-law-024",107,1,24,"依所得稅法相關規定，按一般稅額計算營業稅之營利事業自國外進貨，進口時下列何項不得列為其進貨成本？",{"A":17,"B":18,"C":19,"D":20},"關稅","貨物稅","進貨運費","營業稅","D",null,"本題考點：進口貨物各項稅費在營利事業所得稅上的歸屬，關鍵在《營利事業所得稅查核準則》第 90 條各款對稅捐的處理。\n【正解理由】按一般稅額計算之營業人，其進口時由海關代徵之營業稅屬進項稅額，依《加值型及非加值型營業稅法》第 15 條第 1 項於當期銷項稅額中扣減；《營利事業所得稅查核準則》第 90 條第 5 款亦以「得以扣抵銷項稅額之進項稅額……如自動放棄扣抵，得就其支出性質，列為成本或損費」為限，反面即未放棄扣抵者不得列入進貨成本，故選 D。\n【逐項排除】\n(A) 關稅得列為成本。《營利事業所得稅查核準則》第 90 條第 10 款明定，進口貨物之關稅，應列為貨物之成本。\n(B) 貨物稅得列為成本。《營利事業所得稅查核準則》第 90 條第 9 款規定，應納貨物稅及菸酒稅廠商，繳納原物料之貨物稅及菸酒稅，應准併當年度進貨成本或製造成本核實認定。\n(C) 進貨運費得列為成本。《營利事業所得稅查核準則》第 45 條第 1 款第 1 目就國外進貨定有「其運費及保險費如係由買方負擔者，並應取得運費及保險費之憑證」，屬進貨成本之一部。\n(D) 不得列為進貨成本，即本題答案。一般稅額計算之營業人所負擔之進口營業稅得扣抵銷項稅額，不構成貨物之成本。\n【記憶點】關稅、貨物稅進成本，營業稅走進項扣抵；前兩者的依據是《營利事業所得稅查核準則》第 90 條第 10 款與第 9 款。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-tax-law-023","依稅捐稽徵法規定，有關稅捐之移送強制執行，下列敘述何者錯誤？",23,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-tax-law-025","依現行營業稅法規定，關於小規模營業人之營業稅課徵方式，下列敘述何者正確？",25,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-tax-law-022","依現行相關稅法規定，有關納稅義務人權利保護之規定，下列敘述何者錯誤？",22,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-tax-law-026","小宸公司 107 年度之課稅所得為 500 萬元，當年度出售上市股票產生損失 200 萬元，適用促進民間參與公共建設法之免稅所得為 300 萬元，請計算其基本所得稅額為多少？",26,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-tax-law-021","依營業稅法規定，下列何項貨物或勞務之銷售免徵營業稅？",21,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-tax-law-027","依現行所得稅法規定，阿宸公司（我國境內營利事業）107 年度之國內所得為 300 萬元，其日本分公司之稅後所得 200 萬元，已納日本所得稅 55 萬元。請問阿宸公司可自應納營利事業所得稅中扣抵之國外稅額為多少元？",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,1786689130044]