[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-tax-law-033":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-109-1-稅務相關法規概要-033","book-109-1-tax-law-033",109,1,33,"甲公司 109 年 8 月 1 日銷售一部成本 2,100,000 元之汽車予宋先生，其現銷價格為 2,400,000 元，分期付款價格為 2,800,000 元，分 36 個月付款，每月初付款 50,000 元，該公司 109 年度以毛利百分比法申報所得稅應認列毛利為若干元？",{"A":17,"B":18,"C":19,"D":20},"31,250 元","62,500 元","300,000 元","600,000 元","B",null,"本題考點：分期付款銷貨採毛利百分比法，當年度毛利等於實收價款乘毛利率。\n【正解理由】依《營利事業所得稅查核準則》第 16 條第一項第二款，毛利百分比法係「依出售年度約載分期付款之銷貨價格及成本，計算分期付款銷貨毛利率，以後各期收取之分期價款，並按此項比率計算其利益」。分母是約載分期付款銷貨價格新臺幣 2,800,000 元而非現銷價格；109 年度自 8 月起每月初收款共 5 期，乘實收價款得新臺幣 62,500 元，故選 B。\n【逐項排除】\n(A) 錯誤。31,250 元係誤以現銷價格新臺幣 2,400,000 元為分母算出之毛利率所得。\n(B) 正確，數額如演算步驟所示。\n(C) 錯誤。300,000 元為現銷價格減銷貨成本之全額毛利，屬普通銷貨法的思路。\n(D) 錯誤。600,000 元係以毛利率百分之二十五乘現銷價格，乘率對象應為實收價款。\n【演算步驟】\n毛利率＝（新臺幣 2,800,000 元 − 新臺幣 2,100,000 元）÷ 新臺幣 2,800,000 元＝百分之二十五\n109 年度收款 8 月至 12 月每月初各 1 期，共 5 期\n收款總額＝新臺幣 50,000 元 × 5＝新臺幣 250,000 元\n應認列毛利＝新臺幣 250,000 元 × 百分之二十五＝新臺幣 62,500 元\n【記憶點】毛利百分比法只認收多少乘毛利率，分母永遠是約載分期付款售價。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-tax-law-032","依所得稅法規定，營利事業申報下列那些費用、損失，帳簿憑證完整者，稽徵機關可以核實認定？ ①未超限之交際費 ②本業以外之家庭支出 ③支付員工薪資 ④加徵之滯報金 ⑤廠房的折舊費用 ⑥投資損失但出資額未折減",32,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-tax-law-034","依營利事業所得稅查核準則規定，109 年度營利事業薪資支出（費用）之認列，下列敘述何者錯誤？",34,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-tax-law-031","甲公司於 109 年 10 月 16 日購置自用乘人小汽車 3,000,000 元，另加計進項稅額 150,000 元供董事長使用，按平均法依耐用年數 5 年提列折舊，估計殘值 525,000 元。請問 109 年度折舊金額之帳列數與申報數為何？",31,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-tax-law-035","營利事業費用認列以已實現為原則，依營利事業所得稅查核準則第 63 條，下列何者未實現之費用及損失，稽徵機關得予認定？",35,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-109-1-tax-law-030","依所得基本稅額條例，居住者申報 108 年度海外所得之課稅規定，下列敘述何者正確？",30,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-tax-law-036","依加值型及非加值型營業稅法規定，有關營業稅免稅規定之敘述，下列何者正確？",36,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-033",114,"下列有關進項稅額之規定，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-033",113,"國內個人消費者透過網路向在我國境內無固定營業場所之線上訂房平台業者(境外電商)購買之訂房勞務，有關該項勞務收入之營業稅規定，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-033",112,"我國居住者個人甲及乙於 110 年合夥成立 A 商號，由甲負責經營，因每月銷售額未達使用統一發票標準而經核定為小規模營業人並採查定課徵營業稅，111 年均達營業稅起徵點，下列有關 A 商號及合夥人相關課稅情形，何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-033",111,"營業人發行「憑券兌付一定數量之貨物」的商品禮券，應於何時開立統一發票？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-033",110,"綜合所得稅之各類所得計算，下列何者無必要成本及費用之減除？①自力耕作、漁、牧、林、礦之所得 ②競技、競賽及機會中奬之奬金 ③薪資所得 ④退職所得 ⑤股利所得",false,1786689129136]