[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-tax-law-036":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-036","book-110-1-tax-law-036",110,1,36,"依所得稅法相關規定，營利事業之支出，下列何者不得列為費用或損失？①遭受不可抗力之災害損失未受有保險賠償部分 ②資本之利息 ③營利事業所得稅 ④營業上設備之修理支出 5 萬元，其所增加之價值非二年內耗竭",{"A":17,"B":18,"C":19,"D":20},"①②③","②③④","②③","①④","C",null,"本題考點：營利事業支出可否列為費用或損失，涉及資本之利息、營利事業所得稅、災害損失與小額修繕支出四個判準。\n【正解理由】②依《所得稅法》第 29 條，「資本之利息為盈餘之分配，不得列為費用或損失」；③依《營利事業所得稅查核準則》第 90 條第二款，「營利事業所得稅係屬盈餘分配，不得列為費用或損失」，兩者皆屬不得列支。至於①，《所得稅法》第 35 條僅規定遭受不可抗力之災害損失「受有保險賠償部份，不得列為費用或損失」，未受賠償部分不在排除之列；④雖為營業上設備之修理支出且所增加之價值非二年內耗竭，惟《營利事業所得稅查核準則》第 77 條之 1 規定修繕或購置固定資產，其耐用年限超過二年而支出金額不超過新臺幣八萬元者，得以其成本列為當年度費用，5 萬元未逾該金額。故選 C。\n【逐項排除】\n(A) ①②③：②③正確，但①未受保險賠償的災害損失得列為費用或損失。\n(B) ②③④：②③正確，但④支出金額未逾新臺幣八萬元，得列為當年度費用。\n(C) ②③：資本之利息與營利事業所得稅均屬盈餘分配性質，兩者皆不得列為費用或損失。\n(D) ①④：這兩項都是得列支者，且漏列真正不得列支的②③。\n【記憶點】盈餘分配性質的支出一律不准列費用；災害看有沒有保險賠，修繕看八萬元那條線。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-tax-law-035","甲公司總機構在日本，其 110 年在我國境內提供技術服務收入 2 億元，經財政部核定按營業收入百分比計算所得，而甲公司以前年度核定虧損 1,000 萬元，則依所得稅法規定，該公司 110 年度營利事業所得稅額為多少元？",35,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-tax-law-037","下列何者得免用統一發票？①營業人取得之賠償收入 ②娛樂業之門票收入 ③獨資事業 ④電視臺之廣告播映",37,{"webId":35,"stem":36,"number":37,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-tax-law-038","營利事業之帳簿憑證因公司會計人員帶回家以致滅失者，稽徵機關如何計算其所得額？",38,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-039","納稅義務人，有下列何種情形，除追繳稅款外，按所漏稅額處五倍以下罰鍰，並得停止其營業？①虛報進項稅額 ②經核定應使用統一發票而不使用 ③未依規定申請稅籍登記而營業 ④於帳簿為虛偽不實之記載",39,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-036",114,"下列營業稅稅率何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-036",113,"根據加值型及非加值型營業稅法，下列何者免予繳納營業稅？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-036",112,"經營農、林、漁、牧業之公司下列銷售貨物情形，何者應課徵營業稅？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-036",111,"依現行稅法規定，下列應納遺產稅額，何者得申請分期繳納？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-036",109,"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？",false,1786689128675]