[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-tax-law-021":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-111-1-稅務相關法規概要-021","book-111-1-tax-law-021",111,1,21,"根據營利事業所得稅查核準則，下列費用併入製造成本的敘述何者是錯誤的？",{"A":17,"B":18,"C":19,"D":20},"產製特種貨物廠商繳納之特種貨物及勞務稅，應併入製造成本","製造工廠之水、電、瓦斯費，應攤入製造成本","應納貨物稅廠商繳納原物料之貨物稅，應併入製造成本","製造所耗之燃料費應列入製造成本","A",null,"本題考點：《營利事業所得稅查核準則》關於各項稅捐與費用究竟併入製造成本、或列為當期費用的歸屬規定，核心在特種貨物及勞務稅依課徵標的分目處理。\n【正解理由】依《營利事業所得稅查核準則》第 90 條第十七款第二目，營利事業繳納之特種貨物及勞務稅「屬產製特種貨物者：應列為出廠當年度之稅捐費用」；同款第三目、第四目才是把屬進口特種貨物者、屬向法院及其他機關（構）買受其拍賣或變賣尚未完稅之特種貨物者，列為該特種貨物之進貨成本或製造成本。產製廠商所繳者既經明定列為出廠當年度之稅捐費用，即不併入製造成本，故選 A。\n【逐項排除】\n(A) 產製特種貨物廠商繳納之特種貨物及勞務稅，依《營利事業所得稅查核準則》第 90 條第十七款第二目應列為出廠當年度之稅捐費用，並非併入製造成本，敘述錯誤。\n(B) 依《營利事業所得稅查核準則》第 82 條第一款，製造工廠之水、電、瓦斯費，應作為製造費用，攤入製造成本，敘述正確。\n(C) 依《營利事業所得稅查核準則》第 90 條第九款，應納貨物稅及菸酒稅廠商，繳納原物料之貨物稅及菸酒稅，應准併當年度進貨成本或製造成本核實認定，敘述正確。\n(D) 依《營利事業所得稅查核準則》第 93 條第一款，製造所耗之燃料費應列入製造成本，敘述正確。\n【記憶點】特銷稅看標的：產製列出廠當年度稅捐費用，進口與拍賣買受才進成本。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-tax-law-020","根據營利事業所得稅查核準則，下列有關利息之認列何者是錯誤的？",20,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-tax-law-022","根據營利事業所得稅查核準則，下列有關薪資支出之認列何者是正確的？",22,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-tax-law-019","下列有關受控外國公司（Controlled Foreign Company）所得計入個人 112 年度之基本所得額之規定何者是正確的？①個人及其關係人直接或間接持有在中華民國境外低稅負國家之關係企業股份合計達 50%以上 ②該關係企業於所在國家有實質營運活動 ③個人或其與配偶及直系親屬合計持有該關係企業股份 10% 以上 ④併計依規定應計入基本所得額之海外所得",19,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-tax-law-023","營利事業銷售貨物時，依我國現行營利事業查核準則規定，如有隨銷售附贈禮券，該附贈禮券相對應之收入應於何時認列？",23,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-tax-law-018","根據所得基本稅額條例，下列何者所得應計入個人 112 年度之基本所得額？①大陸地區來源所得 200 萬元 ②受控外國公司（Controlled Foreign Company）所得 300 萬元 ③死亡人壽保險給付 2,000 萬元 ④未上市櫃非新創事業公司股票交易所得 100 萬元 ⑤非現金捐贈 50 萬元",18,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-tax-law-024","依現行稅法，下列何者不是分期付款銷貨，當期損益的計算方法？",24,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-021",114,"乙公司為電子產品外銷廠商，其 113 年度外銷貨品一批，售價 8,000 萬元，預收貨款 3,000 萬元，餘額 5,000 萬元待交貨時再收。該批貨品於 113 年 12 月 28 日報關出口，於 114 年 1 月 10 日運抵目的地交貨，請問該銷貨收入屬那一年度？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-021",113,"根據營利事業所得稅查核準則，有關折舊費用之提列，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-021",112,"下列有關信託課稅規定，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-021",110,"甲君因欠繳綜合所得稅導致其所有之土地遭法院拍賣，假設甲君尚未繳納或償還之項目包括：①欠繳之所得稅 ②該筆土地的地價稅 ③銀行抵押債務 ④普通債務則以上債權之清償順序應為下列何者？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-021",109,"依稅捐稽徵法，納稅義務人有溢繳稅額時，其適用退稅相關規定，下列敘述何者正確？",false,1786689128025]