[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-026":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-026","book-105-1-tax-law-026",105,1,26,"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？",{"A":17,"B":18,"C":19,"D":20},"須按時價作為銷售額者，開立發票視同銷售","視為銷售取得之進項稅額不得扣抵銷項稅額","需同時依時價轉列資產或費用","應將該項開立統一發票之銷售額於營利事業所得稅結算申報書內營業收入調節欄項下予以減除","C",null,"本題考點：貨物轉供自用或無償移轉他人而視為銷售時，營業稅端按時價開立發票，所得稅端帳載卻按實際成本轉列。\n【正解理由】依《營利事業所得稅查核準則》第 15-1 條第一項第一款，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，並按時價作為銷售額者，「仍按其產製、進口或購買之實際成本為準，轉列資產或費用，免按時價列帳」。選項所稱「需同時依時價轉列資產或費用」與該款「免按時價列帳」正面衝突，故選 C。\n【逐項排除】\n(A) 敘述正確。《加值型及非加值型營業稅法》第 3 條第三項第一款將營業人以其產製、進口、購買供銷售之貨物轉供營業人自用，或以其產製、進口、購買之貨物無償移轉他人所有，列為視為銷售貨物，須按時價作為銷售額並開立發票。\n(B) 敘述正確。此類貨物之用途落在《加值型及非加值型營業稅法》第 19 條第一項所列非供本業及附屬業務使用、交際應酬用、酬勞員工個人及自用乘人小汽車等情形時，其進項稅額不得扣抵銷項稅額。\n(C) 錯誤。帳上應按實際成本轉列資產或費用，不按時價列帳。\n(D) 敘述正確。《營利事業所得稅查核準則》第 15-1 條第一項第一款後段明定，辦理當期所得稅結算申報時，應將該項開立統一發票之銷售額於營利事業所得稅結算申報書內營業收入調節欄項下予以減除。\n【記憶點】視為銷售：發票按時價，帳載按成本，申報書調節欄把差額扣回來。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-tax-law-025","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？",25,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-029","依營利事業所得稅查核準則規定，營利事業之捐贈得依規定列為當年度費用或損失，下列敘述何者錯誤？",29,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-026",114,"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？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-026",113,"依據營利事業所得稅查核準則，下列何者應列為「非營業收入」？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-026",112,"A 公司為貿易業，111 年聘僱甲員工，每月薪資 6 萬元（內含甲自願提繳勞工退休金 3,600 元），共 12 個月，每月另給付伙食費 5,000 元，年底給付 1 個月年終獎金，並以甲為受益人為其投保團體人壽保險，每年負擔保險費 3,000 元，甲當年應公司要求出差 2 次，共支領差旅費 4 萬元，A 公司應申報甲員工 111 年度薪資所得扣繳憑單之給付總額為何？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-026",111,"根據營利事業所得稅查核準則，下列有關捐贈之認列何者是錯誤的？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-026",110,"贈與稅的應納稅額最少在多少元以上，納稅義務人確有困難無法一次繳納現金者，可以申請分期繳納？",false,1786689131232]