[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-110-1-tax-law-049":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":70},"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-049","book-110-1-tax-law-049",110,1,49,"營利事業分期付款銷貨採下列那種方法計算損益者，有關銷貨收入之應收債權，不得提列備抵呆帳？",{"A":17,"B":18,"C":19,"D":20},"毛利百分比法","普通銷貨法","差價攤計法","全部毛利法","A",null,"本題考點：《營利事業所得稅查核準則》第 94 條備抵呆帳提列的限制，尤其是分期付款銷貨採不同損益計算方法時的差別。\n【正解理由】依《營利事業所得稅查核準則》第 94 條第四款，營利事業分期付款銷貨採毛利百分比法計算損益者，其應收債權；採普通銷貨法計算損益者，其約載分期付款售價與現銷價格之差額部分之債權，不得提列備抵呆帳。就銷貨收入之應收債權「全部」不得提列備抵呆帳者，只有毛利百分比法一種，故選 A。\n【逐項排除】\n(A) 採毛利百分比法者，《營利事業所得稅查核準則》第 94 條第四款前段直接排除其應收債權提列備抵呆帳，範圍及於該筆應收債權全部，正合題意。\n(B) 採普通銷貨法者，本準則第 94 條第四款後段僅排除約載分期付款售價與現銷價格之差額部分之債權，其餘應收債權未被排除，不是本題所問者。\n(C) 差價攤計法未出現在本準則第 94 條第四款所點名的方法之中，該款所定之限制對它並無適用。\n(D) 全部毛利法亦未見於本準則第 94 條第四款，該款明白點名者只有毛利百分比法與普通銷貨法兩種。\n【記憶點】《營利事業所得稅查核準則》第 94 條第四款只點名兩種方法：毛利百分比法整筆應收債權出局，普通銷貨法只有差價部分出局。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-tax-law-048","納稅義務人已於 110 年 5 月 30 日申報綜合所得稅，且無故意以詐欺或其他不正當方法逃漏稅捐，核課期間至何時截止？",48,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-tax-law-050","依所得稅法相關規定，營利事業認列捐贈之費用，下列敘述何者錯誤？",50,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-tax-law-047","擔保稅款之擔保品計價，下列何者錯誤？",47,{"webId":39,"stem":40,"number":13,"year":41,"session":13},"book-111-1-tax-law-001","依稅捐稽徵法規定，納稅義務人逾期繳納稅捐加徵滯納金者，每逾 ① 日按滯納數額加徵 1%，總加徵率最高為 ② %。上述①、②分別為：",111,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-tax-law-046","被繼承人之下列財產，何者無需列入遺產總額？①捐贈給臺北市政府之遺產 ②遺產中作農業使用之農業用地 ③以部分遺產成立基金會 ④被繼承人遺產中經政府闢為公眾通行道路之土地",46,{"webId":47,"stem":48,"number":49,"year":41,"session":13},"book-111-1-tax-law-002","有關稅捐稽徵法新增之核課期間不完成事由，下列敘述何者錯誤？",2,[51,55,59,63,66],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-049",114,"依現行遺產及贈與稅法，下列何者應計入贈與總額計稅？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-049",113,"下列何種情形須課徵贈與稅？①在請求權時效內無償免除債務 ②提出已支付價款確實證明的二親等親屬間財產之買賣，且該已支付之價款非由出賣人貸與或提供擔保向他人借得 ③法人贈與給另一法人 ④以顯著不相當之代價，讓與財產、免除或承擔債務",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-049",112,"關於遺產稅及贈與稅之申報規定，下列敘述何者正確？",{"webId":64,"year":41,"stem":65,"number":14},"book-111-1-tax-law-049","依現行稅法，下列關於贈與稅之計算，何者有誤？",{"webId":67,"year":68,"stem":69,"number":14},"book-109-1-tax-law-049",109,"下列何種情況不是遺產及贈與稅法規定之視同贈與？",false,1786689128804]