[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-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-105-1-稅務相關法規概要-025","book-105-1-tax-law-025",105,1,25,"依營利事業所得稅查核準則規定，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，該附贈部分相對應之收入應如何計入課稅？",{"A":17,"B":18,"C":19,"D":20},"應於銷售時認列，不得遞延","應列為遞延收入，待紅利積點兌換時才得列為收入","應於營利事業所得稅結算申報書內營業收入調節欄項下調減","應予遞延，待保固期限過後再列為收入","A",null,"本題考點：銷售貨物或勞務時隨銷售附贈禮券、獎勵積點或保固服務，該附贈部分相對應收入的稅上認列時點。\n【正解理由】《營利事業所得稅查核準則》第 15-3 條規定「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，該附贈部分相對應之收入應於銷售時認列，不得遞延」。條文以「應於銷售時認列」與「不得遞延」正反兩面把時點鎖死，並未給予按兌換或按保固期間攤計的空間，故選 A。\n【逐項排除】\n(A) 正確。與《營利事業所得稅查核準則》第 15-3 條的文字一致，附贈部分之收入與主銷售同時認列。\n(B) 錯誤。列為遞延收入待紅利積點兌換時才認列，正是《營利事業所得稅查核準則》第 15-3 條明文排除的遞延。\n(C) 錯誤。於營業收入調節欄項下調減，是《營利事業所得稅查核準則》第 15-1 條為視為銷售、代購、代銷等情形所設的調節機制，與附贈收入之認列時點無涉。\n(D) 錯誤。待保固期限屆滿後再列為收入，仍屬遞延，與《營利事業所得稅查核準則》第 15-3 條「不得遞延」相違。\n【記憶點】附贈的禮券、積點、保固，收入跟著銷售當期走，不准往後遞延。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-tax-law-024","若信義公司已成立職工福利委員會，依相關稅法規定，每月營業收入總額的多少百分比，於申報營利事業所得稅時可被認列為職工福利金費用？",24,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-tax-law-026","依營利事業所得稅查核準則規定，營利事業依加值型及非加值型營業稅法規定，以產製、進口、購買供銷售之貨物，轉供自用，或以上項貨物無償移轉他人所有時，下列稅務處理方式何者錯誤？",26,{"webId":35,"stem":36,"number":37,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-tax-law-027","依營利事業所得稅查核準則規定，營利事業以包工包料方式建屋預售，其符合條件者，得以完工比例法認列售屋利益，下列那一條件敘述錯誤？",27,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-028","依營利事業所得稅查核準則第 63 條規定，下列那一項未實現之費用及損失不予認定？",28,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-025",114,"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？",{"webId":56,"year":57,"stem":58,"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":60,"year":61,"stem":62,"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":64,"year":65,"stem":66,"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":68,"year":69,"stem":70,"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？",false,1786689131221]