[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-tax-law-030":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-030","book-113-1-tax-law-030",113,1,30,"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？",{"A":17,"B":18,"C":19,"D":20},"營利事業國外進、銷貨，其入帳匯率與結匯匯率變動所產生之收益，應調整其外銷收入或進料、進貨成本","營利事業銷售貨物或勞務，如有隨銷售附贈禮券、獎勵積點或保固服務等，該附贈部分相對應的收入認列應予以遞延","外銷貨物應列為外銷貨物報關日所屬會計年度之銷貨收入處理","營利事業分期付款之銷貨，其當期損益得依全部毛利法、毛利百分比法與普通銷貨法擇一計算。所有產品同期分期付款銷貨損益均應採用同一計算方式，不得中途變更","C",null,"本題考點：《營利事業所得稅查核準則》收入類之查核，涵蓋兌換盈益、附贈收入、外銷收入歸屬年度與分期付款銷貨損益之計算方法。\n【正解理由】依《營利事業所得稅查核準則》第 15-2 條第一款，外銷貨物應列為外銷貨物報關日所屬會計年度之銷貨收入處理；但以郵政及快遞事業之郵政快捷郵件或陸空聯運包裹寄送貨物外銷者，應列為郵政及快遞事業掣發執據蓋用戳記日所屬會計年度之銷貨收入處理，故選 C。\n【逐項排除】\n(A) 錯誤。查核準則第 29 條第三款明定國外進、銷貨其入帳匯率與結匯匯率變動所產生之收益，應列為當年度兌換盈益，免再調整其外銷收入或進料、進貨成本。\n(B) 錯誤。查核準則第 15-3 條明定隨銷售附贈禮券、獎勵積點或保固服務等，該附贈部分相對應之收入應於銷售時認列，不得遞延。\n(C) 正確。外銷收入以報關日為歸屬年度之判準，與貨款何時收取無涉。\n(D) 錯誤。查核準則第 16 條第二項係要求相同種類產品同期採同一計算方式，不同種類產品得分別採用不同之計算方法。\n【記憶點】外銷看報關日、附贈收入不得遞延、匯率差額列兌換盈益、分期付款以相同種類產品為一致性單位。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-tax-law-033","國內個人消費者透過網路向在我國境內無固定營業場所之線上訂房平台業者(境外電商)購買之訂房勞務，有關該項勞務收入之營業稅規定，下列何者正確？",33,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-030",114,"依現行營利事業所得稅查核準則，有關無形資產之攤折，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-030",112,"依所得稅法有關綜合所得稅之免稅額規定，下列何者得列報為受扶養親屬？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-030",111,"下列何者進項稅額不得扣抵銷項稅額？①交際應酬用之貨物 ②機器設備 ③自用乘人小汽車 ④勞軍用之貨物 ⑤捐贈慈善單位之貨物",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-030",110,"依現行所得稅法規定，下列何項所得必須併入綜合所得總額課徵綜合所得稅？①出售上市股票之交易所得 ②個人取自營利事業贈與之財產 ③百貨公司周年慶中奬奬品 ④國家考試命題酬勞 ⑤銀行利息所得",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-030",109,"依所得基本稅額條例，居住者申報 108 年度海外所得之課稅規定，下列敘述何者正確？",false,1786689127106]