[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-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-108-1-稅務相關法規概要-025","book-108-1-tax-law-025",108,1,25,"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？",{"A":17,"B":18,"C":19,"D":20},"前一個年度","前三個年度","前五個年度","前七個年度","B",null,"本題考點：《營利事業所得稅查核準則》第 11 條，原始憑證因不可抗力災害滅失時，稽徵機關核定所得額所依據的純益率期間。\n【正解理由】依《營利事業所得稅查核準則》第 11 條第 2 項，「營利事業當年度關係所得額之全部或一部之原始憑證，因遭受不可抗力災害或有關機關因公調閱，以致滅失者，該滅失憑證所屬期間之所得額，稽徵機關得依該事業前三個年度經稽徵機關核定純益率之平均數核定之」。題示公司已成立 40 年，不生同條項所定開業未滿三個年度而無前三個年度核定純益率平均數的問題，107 年度所得額即按前三個年度核定純益率之平均數核定，故選 B。\n【逐項排除】\n(A) 前一個年度：條文採用的是三個年度的平均數，不是單一年度的純益率。\n(B) 前三個年度：與《營利事業所得稅查核準則》第 11 條第 2 項所定「前三個年度經稽徵機關核定純益率之平均數」相符，本項正確。\n(C) 前五個年度：該條所定之計算期間為三個年度，五個年度並非本條採用的區間。\n(D) 前七個年度：《營利事業所得稅查核準則》第 11 條第 3 項規定前三個年度資料中若有尚未經核定之純益率，得以申報數為準，俟核定時按核定數調整，可見計算基礎始終鎖定前三個年度，並非七個年度。\n【記憶點】憑證因不可抗力災害滅失，所得額按「前三個年度核定純益率平均數」核定。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-tax-law-024","關於企業固定資產的折舊，下列敘述何者錯誤？",24,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-028","營利事業修繕固定資產，耐用年限 5 年，依現行營利事業所得稅查核準則，該修繕支出金額不超過新臺幣多少元者，得列為當年度費用？",28,[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,1786689129538]