[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-tax-law-021":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-114-1-稅務相關法規概要-021","book-114-1-tax-law-021",114,1,21,"乙公司為電子產品外銷廠商，其 113 年度外銷貨品一批，售價 8,000 萬元，預收貨款 3,000 萬元，餘額 5,000 萬元待交貨時再收。該批貨品於 113 年 12 月 28 日報關出口，於 114 年 1 月 10 日運抵目的地交貨，請問該銷貨收入屬那一年度？",{"A":17,"B":18,"C":19,"D":20},"113 年度","114 年度","3,000 萬元屬 113 年度，5,000 萬元屬 114 年度","113 年度或 114 年度皆可","A",null,"本題考點：外銷貨物之銷貨收入應歸屬於哪一個會計年度，關鍵在於法定認列時點是「報關日」，而不是交貨日或收款日。\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」，該款以報關日為單一時點，不因價金分次收取、也不因貨物何時運抵目的地而變動。本題該批貨品於 113 年 12 月 28 日報關出口，報關日落在 113 年度，售價新臺幣 8,000 萬元全額應列為 113 年度之銷貨收入，故選 A。\n【逐項排除】\n(A) 正確。報關日為 113 年 12 月 28 日，依前揭《營利事業所得稅查核準則》第 15-2 條第一款，全額歸屬 113 年度。\n(B) 錯誤。114 年 1 月 10 日是運抵目的地交貨之日，該日期並非前揭條款所定的歸屬時點。\n(C) 錯誤。預收貨款新臺幣 3,000 萬元與待交貨時再收之新臺幣 5,000 萬元只是收款方式，收款時間不是收入歸屬標準，不得拆成兩個年度認列。\n(D) 錯誤。前揭條款以報關日為唯一標準，營利事業並無選擇歸屬年度之空間。\n【記憶點】外銷收入認列看報關單上的報關日，不看交貨日，也不看收款日。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-tax-law-020","依現行法規，個人基本稅額及營利事業基本稅額之稅率分別為下列何者？",20,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-tax-law-022","營利事業適用盈虧互抵時，應將各該期下列何者所得，先抵減各該期核定虧損後，再以虧損之餘額扣除？",22,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-tax-law-019","白君為居住者，其 113 年度所得如下（以下皆為新臺幣）：①房地合一所得 120 萬元 ②大陸所得 15 萬元 ③日本所得 20 萬元 ④分開計稅之股利所得 300 萬元，其 113 年之基本所得額為若干元？",19,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-tax-law-023","甲營造公司承包乙公司的建廠工程，工期約 2 年，但各期應收工程價款無法估計，則有關工程損益之計算，應採下列何種方法？",23,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-tax-law-018","現行所得稅法中有關噸位稅之規定，下列何者錯誤？",18,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-tax-law-024","依現行法規，營利事業分期付款之銷貨，其當期損益無法依下列何種方法計算？",24,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-tax-law-021",113,"根據營利事業所得稅查核準則，有關折舊費用之提列，下列敘述何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-021",112,"下列有關信託課稅規定，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-021",111,"根據營利事業所得稅查核準則，下列費用併入製造成本的敘述何者是錯誤的？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-021",110,"甲君因欠繳綜合所得稅導致其所有之土地遭法院拍賣，假設甲君尚未繳納或償還之項目包括：①欠繳之所得稅 ②該筆土地的地價稅 ③銀行抵押債務 ④普通債務則以上債權之清償順序應為下列何者？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-021",109,"依稅捐稽徵法，納稅義務人有溢繳稅額時，其適用退稅相關規定，下列敘述何者正確？",false,1786689126491]