[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-tax-law-029":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-029","book-113-1-tax-law-029",113,1,29,"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？",{"A":17,"B":18,"C":19,"D":20},"營利事業有漏報營業收入情事，經稽徵機關就該漏報部分按同業利潤標準核定其所得額者，其核定之所得額，以不超過當年度全部營業收入淨額依同業利潤標準核定之所得額為限","營利事業未提示有關各種證明所得額之帳簿文據，經稽徵機關就營業收入淨額按同業利潤標準核定其所得額者，如有非營業收益或損失，應依法合併計課或核實減除","營利事業如在規定送交調查時間以內申請延期提示帳簿文據者，稽徵機關應予受理。但延長的期限最長不得超過一個月，並以一次為限","營利事業當年度關係所得額之全部或一部的原始憑證，因遭受不可抗力災害以致滅失者，該滅失憑證所屬期間之所得額，稽徵機關得依該事業前三個年度經稽徵機關核定純益率之平均數核定之","A",null,"本題考點：《營利事業所得稅查核準則》第 6 條與第 11 條，帳簿文據未提示或滅失時，稽徵機關核定所得額的方式與其上限。\n【正解理由】依《營利事業所得稅查核準則》第 6 條第一項，帳簿文據關係所得額之一部未能提示而按同業利潤標準核定者，其核定之所得額固以不超過當年度全部營業收入淨額依同業利潤標準核定之所得額為限，但同條項但書明定，營利事業有漏報營業收入情事，經稽徵機關就該漏報部分按同業利潤標準核定其所得額者，不在此限；選項把但書所排除者寫成適用上限，故選 A。\n【逐項排除】\n(A) 敘述錯誤。漏報營業收入者正是該上限的除外情形，不受全部營業收入淨額依同業利潤標準核定所得額之限制。\n(B) 敘述正確。查核準則第 6 條第二項明定未提示帳簿文據而按營業收入淨額依同業利潤標準核定者，如有非營業收益或損失，應依法合併計課或核實減除。\n(C) 敘述正確。查核準則第 6 條第三項明定申請延期提示者應予受理，延長之期限最長不得超過一個月，並以一次為限。\n(D) 敘述正確。查核準則第 11 條第二項明定原始憑證因不可抗力災害滅失者，得依該事業前三個年度經稽徵機關核定純益率之平均數核定之。\n【記憶點】上限只為「未提示」而設，漏報收入者不在此限；延期一個月且一次為限、災害滅失取前三年核定純益率平均數。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-tax-law-031","根據加值型及非加值型營業稅法之規定，下列何種情形非屬營業稅課徵範圍？",31,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-tax-law-032","下列有關銷售貨物或勞務營業稅徵免之敘述，何者正確？",32,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-029",114,"依現行營利事業所得稅查核準則，有關利息費用之規定，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-029",112,"總機構在我國境外之營利事業，在我國境內經營下列何種業務，其成本費用分攤計算困難者，可向財政部申請按其營業收入15%作為其在我國境內之營利事業所得額？①承包營建工程 ②經營國際運輸 ③出租機器設備 ④提供技術服務 ⑤出租影片",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-029",111,"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？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-029",110,"依現行所得稅法規定，有關所得類別之敘述，下列何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-029",109,"下列何者不是稅捐稽徵法所稱，應由稅捐稽徵機關依稅籍底冊核定課徵之稅捐？",false,1786689127098]