[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-tax-law-026":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-026","book-111-1-tax-law-026",111,1,26,"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？",{"A":17,"B":18,"C":19,"D":20},"對政黨、政治團體及擬參選人之捐贈，以不超過所得額 10%為限，其總額並不得超過新臺幣 50 萬元","直接對大陸地區捐贈者，不得列為費用或損失","透過財團法人私立學校興學基金會指定對特定學校法人或私立學校之捐款，以不超過所得額 20%為限","營利事業透過合於所得稅法第 11 條第 4 項規定之機關、團體對災區受災居民救助及重建之捐贈，不受金額之限制","C",null,"本題考點：《營利事業所得稅查核準則》第 79 條捐贈各目的限額，重點在指定捐助私校之捐款比率。\n【正解理由】依《營利事業所得稅查核準則》第 79 條第一款第六目，透過財團法人私立學校興學基金會，其指定對特定學校法人或私立學校之捐款，以不超過所得額百分之二十五為限。法定上限為 25%，本選項寫成 20%，故選 C。\n【逐項排除】\n(A) 依《營利事業所得稅查核準則》第 79 條第一款第二目，對政黨、政治團體及擬參選人之捐贈，以不超過所得額百分之十為限，總額並不得超過新臺幣五十萬元，敘述正確。\n(B) 依《營利事業所得稅查核準則》第 79 條第一款第四目，未經行政院大陸委員會許可，或直接對大陸地區捐贈者，不得列為費用或損失，敘述正確。\n(C) 指定捐款之上限為所得額 25%，並非 20%，敘述錯誤。\n(D) 依《營利事業所得稅查核準則》第 79 條第一款第一目，該目所列不受金額限制者即含合於《災害防救法》規定之捐贈，敘述正確。\n【演算步驟】上限 ＝〔經認定之收益總額 － 各項損費〕÷（1 ＋ 25%）× 25%。設其值為新臺幣 12,500,000 元：新臺幣 12,500,000 元 ÷ 1.25 ＝ 新臺幣 10,000,000 元；再 × 25% ＝ 新臺幣 2,500,000 元。\n【記憶點】政治獻金一成加五十萬封頂，指定捐私校二成五，國防勞軍捐政府不受限。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-tax-law-025","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？",25,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-tax-law-029","營利事業在稽徵機關規定帳簿文據送交調查時間內，申請延期提示者，延長期限最長不得超過多久？可延長幾次？",29,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-026",114,"依現行營利事業所得稅查核準則，下列何種捐贈可全數列入營利事業當年度之費用或損失？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-026",113,"依據營利事業所得稅查核準則，下列何者應列為「非營業收入」？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-026",112,"A 公司為貿易業，111 年聘僱甲員工，每月薪資 6 萬元（內含甲自願提繳勞工退休金 3,600 元），共 12 個月，每月另給付伙食費 5,000 元，年底給付 1 個月年終獎金，並以甲為受益人為其投保團體人壽保險，每年負擔保險費 3,000 元，甲當年應公司要求出差 2 次，共支領差旅費 4 萬元，A 公司應申報甲員工 111 年度薪資所得扣繳憑單之給付總額為何？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-026",110,"贈與稅的應納稅額最少在多少元以上，納稅義務人確有困難無法一次繳納現金者，可以申請分期繳納？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-026",109,"依稅捐稽徵法規定，下列敘述何者正確？",false,1786689128072]