[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-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-114-1-稅務相關法規概要-030","book-114-1-tax-law-030",114,1,30,"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？",{"A":17,"B":18,"C":19,"D":20},"商譽最低為 10 年","著作權為 15 年","商標權、專利權及其他特許權為取得後法定享有之年數","無形資產之攤折應以出價取得者為限","A",null,"本題考點：無形資產攤折的入口要件與各類無形資產的法定攤折年限，商譽的年限是本題判準。\n【正解理由】依《營利事業所得稅查核準則》第 96 條第三款第四目，商譽最低為五年。選項 A 稱商譽最低為 10 年，與該目所定五年不符，敘述錯誤，故選 A。\n【逐項排除】\n(A) 敘述錯誤。商譽之攤折年限依前揭條款為最低五年，並非最低 10 年。\n(B) 敘述正確。依《營利事業所得稅查核準則》第 96 條第三款第二目，著作權為十五年。\n(C) 敘述正確。依《營利事業所得稅查核準則》第 96 條第三款第三目，商標權、專利權及其他特許權為取得後法定享有之年數。\n(D) 敘述正確。依《營利事業所得稅查核準則》第 96 條第三款本文，無形資產應以出價取得者為限，自行發展而未出價取得者不得計算攤折，此為攤折的入口要件。同款第一目並定營業權為十年，與商譽之最低五年分屬不同項目，不可互換。\n【記憶點】營業權十年、著作權十五年、商譽最低五年、特許權看取得後法定享有之年數，且一律限出價取得者。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-tax-law-029","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？",29,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-tax-law-031","甲公司每月支付租金 40,000 元向乙租賃公司租用自用乘人小客車 1 輛，租賃期間為 3 年，租期屆滿後無條件移轉給甲公司所有，請問每期申報營業稅時，小客車租賃費用可扣抵之進項稅額為若干元？",31,{"webId":35,"stem":36,"number":37,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-tax-law-032","下列有關營業稅申報繳納之規定，何者正確？",32,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-tax-law-033","下列有關進項稅額之規定，何者錯誤？",33,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-tax-law-030",113,"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？",{"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,1786689126588]