[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-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-114-1-稅務相關法規概要-025","book-114-1-tax-law-025",114,1,25,"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？",{"A":17,"B":18,"C":19,"D":20},"退職金","自中華民國 97 年 1 月 1 日起，公司為獎勵及酬勞員工，以員工酬勞入股、發行員工認股權憑證、現金增資保留部分股份供員工認購、買回庫藏股轉讓予員工等獎酬公司員工者","公司股東、董事或合夥人兼任經理或職員者之薪資","公司股東獲配之盈餘","D",null,"本題考點：薪資支出的法定涵蓋範圍，以及股東因出資而獲配之盈餘為何不屬於薪資。\n【正解理由】依《營利事業所得稅查核準則》第 71 條第一款，所稱薪資總額包括薪金、俸給、工資、津貼、獎金、營業盈餘之分配、按公司權益商品價格基礎之給付、退休金、退職金、養老金、資遣費、按期定額給付之交通費及膳宿費、各種補助費及其他給與。股東本於出資人地位獲配之盈餘屬盈餘分配，並非因提供勞務而受領之給與，不在該款列舉範圍之內，故選 D。\n【逐項排除】\n(A) 屬薪資支出。退職金明列於《營利事業所得稅查核準則》第 71 條第一款之薪資總額項目中。\n(B) 屬薪資支出。依《營利事業所得稅查核準則》第 71 條第四款，公司為獎勵及酬勞員工，以員工酬勞入股、發行員工認股權憑證、現金增資保留部分股份供員工認購、買回庫藏股轉讓予員工等獎酬公司員工者，自 97 年 1 月 1 日起可核實認定為薪資費用。\n(C) 屬薪資支出。依《營利事業所得稅查核準則》第 71 條第五款，公司股東、董事或合夥人兼任經理或職員者，應視同一般之職工，核定其薪資支出。\n(D) 不屬薪資支出。股東獲配之盈餘為盈餘分配，非前揭條款所列之薪資項目。\n【記憶點】報酬勞務的是薪資，報酬出資的是盈餘，兼任職員才回到薪資。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-tax-law-026","依現行營利事業所得稅查核準則，下列何種捐贈可全數列入營利事業當年度之費用或損失？",26,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-tax-law-027","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？",27,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-tax-law-028","依現行營利事業所得稅查核準則，有關備抵呆帳之規定，下列何者錯誤？",28,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-tax-law-025",113,"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？",{"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,1786689126542]