[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-tax-law-027":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-027","book-113-1-tax-law-027",113,1,27,"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？",{"A":17,"B":18,"C":19,"D":20},"獨資資本主及合夥組織合夥人所借貸之款項，均應以資本主往來論，不得列支利息","進貨借款所支付之利息，應併入進貨成本計算","支付個人的利息，如經取得個人出具的收據並依法辦理扣繳所得稅款，可核實認定","購買供營業使用房屋、土地的借款利息，應列為資本支出。經辦妥過戶手續或交付使用後之借款利息，可作費用列支","B",null,"本題考點：《營利事業所得稅查核準則》第 97 條利息一節，各類借款利息應資本化、費用化或不予認定的分界。\n【正解理由】依《營利事業所得稅查核準則》第 97 條第十三款，因房屋、土地以外進貨借款所支付之利息，應以財務費用列支，不得併入進貨成本計算，選項所述恰與該款相反，屬敘述錯誤者，故選 B。\n【逐項排除】\n(A) 敘述正確。查核準則第 97 條第五款明定獨資之資本主及合夥組織之合夥人，所借貸之款項，均應以資本主往來論，不得列支利息。\n(B) 敘述錯誤。進貨借款利息屬財務費用，併入進貨成本將使利息隨存貨遞延，與查核準則第 97 條第十三款所定不符。\n(C) 敘述正確。查核準則第 97 條第十二款明定以個人名義借款轉貸營利事業運用者，其支付個人之利息，如經取得個人出具之收據並依法辦理扣繳所得稅，可核實認定。\n(D) 敘述正確。查核準則第 97 條第九款明定購買供營業使用之房屋、土地之借款利息，應列為資本支出；經辦妥過戶手續或交付使用後之借款利息，可作費用列支。\n【記憶點】進貨借款利息走財務費用，購置固定資產者只有取得或完工前的利息才資本化。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-tax-law-025","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？",25,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-tax-law-029","依據營利事業所得稅查核準則，有關帳簿憑證的查核，下列敘述何者錯誤？",29,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-tax-law-030","依據營利事業所得稅查核準則，有關收入的查核，下列敘述何者正確？",30,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-027",114,"依現行營利事業所得稅查核準則，有關職工福利金之規定，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-027",112,"依所得稅法規定，下列何種所得免納所得稅？①個人出售上市公司股票所得 ②因繼承而取得之財產 ③國立大學校長所領主管特支費 ④上市公司幹部所領主管特支費 ⑤個人接受公司贈與所取得之財產 ⑥出售未發行股票之股權憑證所獲所得",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-027",111,"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？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-027",110,"依據遺產及贈與稅法第 24 條之規定，贈與稅的申報期限為下列何者？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-027",109,"依稅捐稽徵法規定，財政部得予外國政府或國際組織進行稅務用途資訊交換及提供其他稅務協助，但諦約他方有下列何種情形，不得與其進行資訊交換？",false,1786689127074]