[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-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-108-1-稅務相關法規概要-024","book-108-1-tax-law-024",108,1,24,"關於企業固定資產的折舊，下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"營利事業在同一會計年度內，對不同種類之固定資產，得依規定採用不同方法提列折舊","固定資產之折舊，應按不短於固定資產耐用年數表規定之耐用年數提列折舊","固定資產耐用年數之變更須事先申請稽徵機關核准","營利事業之折舊應按每一固定資產分別計算","C",null,"本題考點：《所得稅法》對固定資產折舊方法、耐用年數及其調整程序的規定，要挑出敘述錯誤的一項。\n【正解理由】依《所得稅法》第 53 條，固定資產在取得時已經過相當年數之使用者，得以其未使用年數作為耐用年數；在取得時因特定事故，預知其不能合於規定之耐用年數者，得提出證明文據，以其實際可使用年數作為耐用年數，按照規定折舊率計算折舊。該條給的要件是提出證明文據，(C) 卻加上條文所無的「事先申請稽徵機關核准」，故選 C。\n【逐項排除】\n(A) 敘述正確。《所得稅法》第 51 條第 1 項列有平均法、定率遞減法、年數合計法、生產數量法、工作時間法或其他經主管機關核定之折舊方法，並定明資產種類繁多者得分類綜合計算。\n(B) 敘述正確。《所得稅法》第 51 條第 3 項明定各種固定資產計算折舊時，其耐用年數除經政府獎勵特予縮短者外，不得短於固定資產耐用年數表規定之最短年限。\n(C) 敘述錯誤。《所得稅法》第 53 條採的是舉證要件，同法第 51 條第 2 項對防止水污染或空氣污染所增置之設備亦逕定得縮短為二年，均未以事先申請核准為前提。\n(D) 敘述正確。《所得稅法》第 54 條第 1 項要求折舊性固定資產應設置累計折舊科目，列為各該資產之減項並逐年提列，可見折舊繫於個別資產計算。\n【記憶點】要縮短耐用年數，《所得稅法》第 53 條要的是證明文據，不是事前核准。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-tax-law-023","依營利事業所得稅查核準則，營利事業承包工程採成本回收法計算工程損益，其承包工程之工期有跨年度者，其管理費用應如何認列？",23,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-tax-law-025","基隆延平股份有限公司成立 40 年，107 年度關係所得額之部分原始憑證，因遭受不可抗力災害以致滅失，依營利事業所得稅查核準則，107 年之所得額，稽徵機關得依該公司多久前經稽徵機關核定純益率之平均數核定？",25,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-tax-law-022","關於營利事業成本費用之認定，下列敘述何者錯誤？",22,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-tax-law-026","依營利事業所得稅查核準則，營利事業 107 年繳納之稅捐以費用列帳，如於 108 年收到退稅款，該筆退稅款應如何處理？",26,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-108-1-tax-law-021","一般營利事業職工每人每月伙食費，包括加班誤餐費，在新臺幣多少範圍內，免視為員工之薪資所得？",21,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-027","按現行營利事業所得稅查核準則，下列何者不是營建業已興建完成但未出售或已轉供自用之房地，依工程別房地成本分攤的方法？",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,1786689129532]