[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-tax-law-011":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-011","book-110-1-tax-law-011",110,1,11,"依營利事業查核準則規定，營利事業繳納以下何種稅款，得列為費用或損失？",{"A":17,"B":18,"C":19,"D":20},"營利事業所得稅","進口關稅","買賣契稅","非加值型營業稅","D",null,"本題考點：《營利事業所得稅查核準則》第 90 條「稅捐」各款的分類，判斷哪一種稅捐得以稅捐費用列支、哪一種必須併入資產成本或屬盈餘分配。\n【正解理由】依《營利事業所得稅查核準則》第 90 條第十五款，「依加值型及非加值型營業稅法第四章第二節計算繳納之營業稅，應以稅捐科目列支」。該節即特種稅額計算，也就是非加值型營業稅，其稅額按銷售額直接乘上稅率計得，並非由銷項稅額扣減進項稅額而來，稅款由營業人自行吸收，因此得列為費用，故選 D。\n【逐項排除】\n(A) 營利事業所得稅：《營利事業所得稅查核準則》第 90 條第二款明定「營利事業所得稅係屬盈餘分配，不得列為費用或損失」，不得列報。\n(B) 進口關稅：《營利事業所得稅查核準則》第 90 條第十款明定「進口貨物之關稅，應列為貨物之成本」，須併入該批貨物成本，不能逕列費用。\n(C) 買賣契稅：《營利事業所得稅查核準則》第 90 條第十一款明定「購買土地、房屋所繳之契稅、印花稅等，應併入土地或房屋之成本」，屬取得資產成本的一部分。\n(D) 非加值型營業稅：合於《營利事業所得稅查核準則》第 90 條第十五款，以稅捐科目列支，本項即為官方答案。\n【記憶點】買資產付的稅進成本、賺錢繳的所得稅是盈餘分配，只有自己吸收的非加值型營業稅走稅捐費用。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-tax-law-010","假設甲公司帳載營業毛利 900 萬元，營業費用 700 萬元，其中捐贈費用 100 萬元包括以下三筆：透過興學基金會未指定學校捐贈 20 萬元，指定某私立大學 60 萬元，及自行捐贈某私立大學 20 萬元。甲公司當年度可認列之捐贈費用金額為多少？",10,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-tax-law-012","有關營利事業列報交際費之敘述，下列何者錯誤？",12,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-tax-law-009","營利事業預先提列備抵呆帳者，其呆帳損失之認列，下列敘述何者正確？",9,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-tax-law-013","營利事業採用完工百分比法計算工程損益時，其計算方法不包括下列何者？",13,{"webId":43,"stem":44,"number":45,"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,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-014","營業人之交易，下列何者免徵營業稅？①國內出售黃金條塊 ②進口黃金條塊 ③國內銷售生鮮農產品 ④進口生鮮農產品",14,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-011",114,"張君為美國華僑，在中華民國境內並無住所且無設籍，於 112 年 8 月 1 日來臺，於 113 年 7 月 31 日離開。若張君 112 年及 113 年皆有中華民國境內薪資，則如何課所得稅？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-011",113,"自 107 年 1 月 1 日起，有關納稅義務人、配偶及其受扶養親屬所獲配公司、合作社及其他法人分配 87 年度或以後年度之股利或盈餘的課稅規定，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-011",112,"依營利事業所得稅查核準則規定，應歸屬於營業成本之費用或損失，如誤列報於營業費用，並經稽徵機關審定轉正者，應將調整部分分攤在下列那一個會計項目？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-011",111,"綜合所得稅課徵時的基本生活所需費用，係參照最近一年全國每人可支配所得的何者決定？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-011",109,"下列何者非屬稅法規定之個人變動所得？",false,1786689128425]