[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-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-113-1-稅務相關法規概要-025","book-113-1-tax-law-025",113,1,25,"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？",{"A":17,"B":18,"C":19,"D":20},"公司進口貨物所繳納之關稅","上一年度所繳納之營利事業所得稅","公司名下所有之廠房、辦公室所繳納的房屋稅與地價稅","公司購買土地、房屋所繳納之契稅、印花稅等","C",null,"本題考點：《營利事業所得稅查核準則》第 90 條稅捐一節，區分哪些稅捐得列當期費用、哪些應併入成本、哪些完全不得列支。\n【正解理由】依《營利事業所得稅查核準則》第 90 條第四款，對不動產課徵之稅捐（如房屋稅及地價稅），除本事業所有或取得典權者外，不予認定；廠房與辦公室既為公司名下所有，其房屋稅與地價稅即屬得認列之當期費用，故選 C。\n【逐項排除】\n(A) 錯誤。查核準則第 90 條第十款明定進口貨物之關稅，應列為貨物之成本，隨存貨結轉而非當期費用。\n(B) 錯誤。查核準則第 90 條第二款明定營利事業所得稅係屬盈餘分配，不得列為費用或損失。\n(C) 正確。房屋稅與地價稅屬對不動產課徵之稅捐，標的為本事業所有或取得典權時方予認定。\n(D) 錯誤。查核準則第 90 條第十一款明定購買土地、房屋所繳之契稅、印花稅等，應併入土地或房屋之成本。\n【記憶點】自有不動產的房屋稅、地價稅可費用化；關稅與契稅、印花稅入成本；營利事業所得稅屬盈餘分配不得列支。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-tax-law-024","我國現行營利事業所得稅查核準則，有關營利事業呆帳損失之列支以及備抵呆帳之提列，下列敘述何者正確？",24,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-tax-law-026","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」？",26,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-tax-law-023","根據營利事業所得稅查核準則之規定，旅費支出，應提示詳載逐日前往地點、訪洽對象及內容等之出差報告單及相關文件，足資證明與營業有關者，憑以認定；其未能提出者，應不予認定。其中有關搭乘各種交通工具之交通費核銷憑證，下列何種情形准以經手人（即出差人）之證明為憑，核實認定？",23,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-tax-law-027","依據營利事業所得稅查核準則，有關營利事業列報利息費用應注意事項，下列敘述何者錯誤？",27,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-113-1-tax-law-022","根據營利事業所得稅查核準則有關捐贈認列費用之規定，下列敘述何者正確？",22,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-tax-law-028","依據營利事業所得稅查核準則，下列支出不屬於可核實認定的費用或損失？",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-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":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-025",111,"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？",{"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,1786689127055]