[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-020":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-105-1-稅務相關法規概要-020","book-105-1-tax-law-020",105,1,20,"依營利事業所得稅查核準則規定，下列有關營利事業稅捐費用之認列原則何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"個人綜合所得稅及依加值型及非加值型營業稅法第 51 條、第 52 條規定追繳或繳納之營業稅，不得列為營利事業之費用或損失","對不動產課徵之稅捐費用認列（如房屋稅、地價稅及教育捐等），以本事業所有或向他人承租為限","各種稅法所規定之滯納金、滯報金、怠報金等及各種法規所科處之罰鍰，暨未依法扣繳而補繳之稅款不予認定","營利事業出售土地所繳納之土地增值稅，應在該項出售土地之收入項下減除","B",null,"本題考點：營利事業所得稅查核準則對各項稅捐費用得否列為費用或損失之認定原則。\n【正解理由】依《營利事業所得稅查核準則》第九十條第四款，對不動產課徵之稅捐（如房屋稅、地價稅及教育捐等），除本事業所有或取得典權者外，不予認定；同準則第九十條第八款另定租用或借用不動產或交通工具等之稅捐，經契約約定由承租人或借用人負擔者，應視同租金支出。可見向他人承租之不動產稅捐並非以稅捐費用認列，B 將取得典權置換為向他人承租，與條文不符，本題問何者錯誤，故選 B。\n【逐項排除】\n(A) 正確。與《營利事業所得稅查核準則》第九十條第一款之文字相符。\n(B) 錯誤。條文所定範圍為本事業所有或取得典權者，承租之情形依《營利事業所得稅查核準則》第九十條第八款視同租金支出。\n(C) 正確。與《營利事業所得稅查核準則》第九十條第六款之文字相符。\n(D) 正確。與《營利事業所得稅查核準則》第九十條第七款之文字相符。\n【記憶點】不動產稅捐要認列，看自有或典權；承租者一律變租金。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-tax-law-019","下列有關營利事業或個人課徵所得基本稅額之敘述何者正確？",19,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-tax-law-021","景美公司於民國 105 年 1 月 1 日新購小客車一輛供總經理公務使用，購入價新臺幣 450 萬元，耐用年數 5 年，估計殘值 50 萬元，採用平均法提列折舊。依相關稅法規定，申報 105 年營利事業所得稅時，可提折舊金額多少元？",21,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-tax-law-018","依相關稅法規定，下列何者不是分期付款銷貨交易之當期損益計算方法？",18,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-tax-law-022","大安公司經營小客車租賃業務，於 105 年 7 月 1 日新購新臺幣 600 萬元小客車供出租使用，耐用年數 4 年，估計殘值 100 萬元，採用平均法提列折舊。依相關稅法規定，申報 105 年營利事業所得稅時，可提折舊金額多少元？",22,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-tax-law-017","依所得基本稅額條例規定，營利事業基本所得額之計算，不屬於到期前指定平倉之期貨交易所得額，應該採何種方法計算其交易成本？",17,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-023","自 104 年 1 月 1 日起，一般營利事業實際提供員工膳食，於申報營利事業所得稅時，每人每月最高可認列的伙食費是新臺幣多少元？",23,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-020",114,"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？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-020",113,"有關所得基本稅額的申報，下列敘述何者正確？①獨資或合夥組織之營利事業無須繳納基本稅額 ②個人只要有屬於應計入基本所得額項目的所得來源，就必須申報基本稅額 ③當年度綜合所得總額未超過免稅額及標準扣除額之合計數，得免辦結算申報者，亦可免計算、申報及繳納基本稅額 ④個人有屬於應計入基本所得額項目的所得來源，不一定就必須繳納基本稅額。基本稅額應先與一般所得稅額作比較。如果一般所得稅額高於或等於基本稅額，則不必再繳納基本稅額",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-020",112,"下列有關國外影片事業在中華民國境內出租影片之所得課稅規定，何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-020",111,"根據營利事業所得稅查核準則，下列有關利息之認列何者是錯誤的？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-020",110,"納稅義務人應納稅捐逾 30 日仍未繳納，應由稅捐稽徵機關移送強制執行，其依現行法可以暫緩強制執行者，下列敘述何者錯誤？",false,1786689131170]