[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-tax-law-005":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-110-1-稅務相關法規概要-005","book-110-1-tax-law-005",110,1,5,"甲公司採用分期付款方式銷貨並以毛利百分比法認列銷貨利益，本年度期初分期付款未實現毛利為 100 萬元，期初應收分期付款餘額為 200 萬元，本年度銷貨總額為 500 萬元，銷貨毛利為 300 萬元，分期付款收款總額為 350 萬元，則該公司本年度認列之分期付款銷貨利益為多少元？",{"A":17,"B":18,"C":19,"D":20},"200 萬元","250 萬元","300 萬元","350 萬元","A",null,"本題考點：分期付款銷貨採毛利百分比法時本年度應認列的銷貨利益。\n【正解理由】《營利事業所得稅查核準則》第 16 條第一項第二款定有毛利百分比法：依出售年度約載分期付款之銷貨價格及成本計算毛利率，「以後各期收取之分期價款，並按此項比率計算其利益及應攤計之成本」。依該款所列公式代入，本年度應認列之分期付款銷貨利益為新臺幣 2,000,000 元，故選 A。\n【逐項排除】\n(A) 200 萬元係依上開公式逐項代入所得。\n(B) 250 萬元相當於把收款總額乘以七百分之五百，等於將公式分子誤置為本年度銷貨總額。\n(C) 300 萬元是本年度全部銷貨毛利，等於在出售年度一次認列，那是同準則第 16 條第一項第一款全部毛利法的結果。\n(D) 350 萬元是本年度收款總額，在公式中是乘數而非利益本身，逕以其為答案等於未攤計成本。\n【演算步驟】毛利率＝（期初未實現毛利＋本年度毛利）÷（期初應收餘額＋本年度銷貨總額）＝（新臺幣 1,000,000 元＋新臺幣 3,000,000 元）÷（新臺幣 2,000,000 元＋新臺幣 5,000,000 元）＝4,000,000 元 ÷ 7,000,000 元。認列利益＝新臺幣 3,500,000 元 × 4 ÷ 7＝新臺幣 2,000,000 元。\n【記憶點】分子分母都要「先加期初、再加本期」，漏掉期初就會算成 280 萬元。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-tax-law-004","營利事業為員工投保團體健康保險，其由營利事業負擔之保險費，每人每月最多在新臺幣多少元以內，免視為員工之薪資所得？",4,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-tax-law-006","依據統一發票使用辦法第 22 條之規定，營業人對當期購買之統一發票賸餘空白未使用部分，應如何處理？",6,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-tax-law-003","下列何者為營利事業所得稅申報書營業收入調節欄項下，開立統一發票金額之加項？",3,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-tax-law-007","依據統一發票使用辦法第 12 條之規定，營業人以貨物與他人交換貨物者，應於何時開立統一發票？",7,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-tax-law-002","個人購買短期票券，其到期兌償金超過首次發售價格部分，應如何計徵綜合所得稅？",2,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-008","依據所得稅法第 110 條之規定，納稅人未辦理結算申報，而經稽徵機關調查有應課稅之所得額者，除補徵稅款外，應照補徵稅額處幾倍以下之罰鍰？",8,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-005",114,"營利事業應給與他人憑證而未給與，應自他人取得憑證而未取得，或應保存憑證而未保存者，下列有關之規定何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-005",113,"納稅義務人甲君於 108 年 5 月 21 日申報其 107 年度綜合所得稅，試問該案核課期間屆滿日為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-005",112,"有關稅捐稽徵法申請延期或分期繳納稅捐之規定，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-005",111,"因適用法令、認定事實、計算錯誤而溢繳稅款者，納稅義務人得自繳納之日起 ① 年內申請退還；但因可歸責於政府機關之錯誤， ② 年內申請退還。上述①、②分別為下列何者？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-005",109,"依稅法相關規定，居住者 109 年度取得下列各類所得計入綜合所得總額之金額，何者錯誤？",false,1786689128363]