[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-tax-law-025":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-025","book-111-1-tax-law-025",111,1,25,"根據營利事業所得稅查核準則，下列有關職工退休金之認列何者是錯誤的？",{"A":17,"B":18,"C":19,"D":20},"適用勞動基準法之營利事業，依勞工退休金條例提繳之年金保險費，每年度得在不超過當年度已付薪資總額 20%限度內列支","非適用勞動基準法之營利事業定有職工退休辦法者，每年度得在不超過當年度已付薪資總額 4%限度內列支","營利事業設置職工退休基金，與該營利事業完全分離者，每年度得在不超過當年度已付薪資總額 8%限度內列支","受委任工作者提繳之退休金，每年度得在不超過當年度已付薪資總額 6%限度內列支","A",null,"本題考點：《營利事業所得稅查核準則》第 71 條第八款職工退休金費用四種提撥態樣的比率上限。\n【正解理由】依《營利事業所得稅查核準則》第 71 條第八款第一目，適用勞動基準法之營利事業，依勞動基準法提撥之勞工退休準備金，或依勞工退休金條例提繳之勞工退休金或年金保險費，每年度得在不超過當年度已付薪資總額百分之十五限度內，以費用列支。法定限度為 15%，本選項寫成 20%，故選 A。\n【逐項排除】\n(A) 依《營利事業所得稅查核準則》第 71 條第八款第一目，限度為已付薪資總額 15%，非 20%，敘述錯誤。\n(B) 依《營利事業所得稅查核準則》第 71 條第八款第二目本文，非適用勞動基準法而定有職工退休辦法者，限度為 4%，敘述正確。\n(C) 依《營利事業所得稅查核準則》第 71 條第八款第二目但書，設置職工退休基金並與該營利事業完全分離者，限度為 8%，敘述正確。\n(D) 依《營利事業所得稅查核準則》第 71 條第八款第六目，為受委任工作者提繳之退休金，限度為 6%，敘述正確。\n【演算步驟】可列支上限 ＝ 當年度已付薪資總額 × 法定比率。設已付薪資總額為新臺幣 10,000,000 元：新臺幣 10,000,000 元 × 15% ＝ 新臺幣 1,500,000 元。\n【記憶點】十五、四、八、六：勞退十五、自辦四、獨立基金八、受委任六。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-tax-law-026","根據營利事業所得稅查核準則，下列有關捐贈之認列何者是錯誤的？",26,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-tax-law-027","根據營利事業所得稅查核準則，下列有關福利金之提撥標準及費用認列何者是錯誤的？",27,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-tax-law-028","根據營利事業所得稅查核準則，下列有關稅捐之認列何者是錯誤的？",28,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-025",114,"依現行營利事業所得稅查核準則，薪資支出不包含下列何者？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-025",113,"根據現行營利事業所得稅查核準則之規定，下列營利事業所繳納之稅捐，何者得列為當期之費用？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-025",112,"A 公司 111 年交易情形如下：①以 1 萬元向農民購入 10 公斤玉米 ②給付會計師 110 年度所得稅結算申報之簽證費 10 萬元 ③將自產轎車 1 輛（成本 80 萬元）提供員工尾牙抽獎 ④給付 B 公司權利金 120 萬元並取得統一發票。依所得稅法相關法規，何者屬應扣繳之所得？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-025",110,"有關遺產稅免稅額之規定，下列何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-025",109,"依據稅捐稽徵法第 48 條之 1，納稅義務人已向稅捐稽徵機關補報並補繳所漏稅款者，符合一定條件可以免除其相關之處罰，下列何者非屬該條文之相關規定？",false,1786689128062]