[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-tax-law-031":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-031","book-110-1-tax-law-031",110,1,31,"丙公司 110 年期初備抵呆帳餘額為 4 萬元，期末有應收帳款 300 萬元及應收票據 200 萬元，則丙公司申報 110 年營利事業所得稅時，可申報呆帳多少元？",{"A":17,"B":18,"C":19,"D":20},"4萬","3萬","2萬","1萬","D",null,"本題考點：營利事業備抵呆帳的提列限額，以及「本年度可申報呆帳＝限額減期初已有餘額」的計算方式。\n【正解理由】依《所得稅法》第 49 條第二項，備抵呆帳「應就應收帳款與應收票據餘額百分之一限度內，酌量估列」；《營利事業所得稅查核準則》第 94 條第二款亦作相同規定。丙公司期末應收帳款與應收票據合計新臺幣 5,000,000 元，備抵呆帳餘額上限為新臺幣 50,000 元；期初帳上已有餘額新臺幣 40,000 元，本年度僅能再補提新臺幣 10,000 元，故選 D。\n【逐項排除】\n(A) 4萬：這是期初備抵呆帳餘額本身，不是本年度得再估列的金額。\n(B) 3萬：僅以應收帳款新臺幣 3,000,000 元乘百分之一，漏計應收票據，也未扣除期初餘額。\n(C) 2萬：僅以應收票據新臺幣 2,000,000 元乘百分之一，漏計應收帳款。\n(D) 1萬：限額新臺幣 50,000 元減期初餘額新臺幣 40,000 元，與上開規定相符。\n【演算步驟】備抵呆帳限額＝（應收帳款 新臺幣 3,000,000 元＋應收票據 新臺幣 2,000,000 元）×1％＝新臺幣 50,000 元；本年度可申報呆帳＝新臺幣 50,000 元－期初備抵呆帳 新臺幣 40,000 元＝新臺幣 10,000 元。\n【記憶點】呆帳先算百分之一的天花板，再減掉帳上已經站著的舊餘額。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-tax-law-030","依現行所得稅法規定，下列何項所得必須併入綜合所得總額課徵綜合所得稅？①出售上市股票之交易所得 ②個人取自營利事業贈與之財產 ③百貨公司周年慶中奬奬品 ④國家考試命題酬勞 ⑤銀行利息所得",30,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-tax-law-032","陳先生與陳太太夫妻綜合所得稅係採合併計稅合併申報，陳先生有作詞收入 25 萬元及演講收入 12 萬元，陳太太有作曲收入 10 萬元，依所得稅法相關規定，夫妻二人今年應課稅收入為多少萬元？",32,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-tax-law-029","依現行所得稅法規定，有關所得類別之敘述，下列何者正確？",29,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-tax-law-033","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",33,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-tax-law-028","依所得稅法相關規定，下列何項特別扣除額係以個人為單位？①長期照顧 ②儲蓄投資 ③教育學費 ④ 保險費 ⑤幼兒學前",28,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-034","張翠山一家人 110 年有股利所得如下：張翠山 40 萬元、其妻殷素素 50 萬元、其子張無忌（19 歲）20 萬元，其 110 年股利所得可抵減稅額為多少元？",34,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-031",114,"甲公司每月支付租金 40,000 元向乙租賃公司租用自用乘人小客車 1 輛，租賃期間為 3 年，租期屆滿後無條件移轉給甲公司所有，請問每期申報營業稅時，小客車租賃費用可扣抵之進項稅額為若干元？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-031",113,"根據加值型及非加值型營業稅法之規定，下列何種情形非屬營業稅課徵範圍？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-031",112,"我國居住者個人甲 112 年所得資料如下：①申報 112 年度綜合所得淨額 450 萬元，一般所得稅額 95.8 萬元 ②直接持有符合受控外國企業制度之中華民國境外關係企業股份 10%，該關係企業當年度盈餘換算新臺幣為 800 萬元 ③交易在證券交易所上市之股票，利得 50 萬元 ④對政府捐贈 800 萬元（實物及現金各 400 萬元）全數申報列舉扣除額 ⑤取得美國有價證券利息 10 萬元。依所得基本稅額條例相關規定，112 年度基本所得額及基本稅額金額各為何？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-031",111,"依現行稅法，有陪侍服務酒吧的特種飲食業，營業稅稅率是多少？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-031",109,"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？",false,1786689128628]