[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-027":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-027","book-105-1-tax-law-027",105,1,27,"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？",{"A":17,"B":18,"C":19,"D":20},"工程之進度已逾籌劃階段，即工程之設計、規劃、承包、整地均已完成，工程之建造可隨時進行","預售契約總額已達估計工程總成本","買方支付之價款已達契約總價款百分之十","應收契約款之收現性、履行合約所須投入工程總成本與期末完工程度均可合理估計","C",null,"本題考點：以包工包料方式建屋預售者，得以完工比例法認列售屋利益的六項條件，關鍵在買方已付價款的比率門檻。\n【正解理由】依《營利事業所得稅查核準則》第 24-1 條，營利事業以包工包料方式建屋預售，須同時符合六款條件才得以完工比例法認列售屋利益，其中第三款明定「買方支付之價款已達契約總價款百分之十五」。選項所稱百分之十低於該門檻，與條文數值不符，故選 C。\n【逐項排除】\n(A) 敘述正確。與《營利事業所得稅查核準則》第 24-1 條第一款「工程之進度已逾籌劃階段，即工程之設計、規劃、承包、整地均已完成，工程之建造可隨時進行」一致。\n(B) 敘述正確。與《營利事業所得稅查核準則》第 24-1 條第二款「預售契約總額已達估計工程總成本」一致。\n(C) 錯誤。門檻是契約總價款百分之十五，不是百分之十；價款收取比率未達該門檻，即不得採完工比例法認列售屋利益。\n(D) 敘述正確。係《營利事業所得稅查核準則》第 24-1 條第四款「應收契約款之收現性可合理估計」與第五款「履行合約所須投入工程總成本與期末完工程度均可合理估計」之合併敘述。\n【記憶點】建屋預售採完工比例法，價款門檻是契約總價款的一成五。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-030","依營利事業所得稅查核準則規定，下列有關營利事業利息費用認列之敘述何者錯誤？",30,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-027",114,"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？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-027",113,"依據營利事業所得稅查核準則，有關營利事業列報利息費用應注意事項，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-027",112,"依所得稅法規定，下列何種所得免納所得稅？①個人出售上市公司股票所得 ②因繼承而取得之財產 ③國立大學校長所領主管特支費 ④上市公司幹部所領主管特支費 ⑤個人接受公司贈與所取得之財產 ⑥出售未發行股票之股權憑證所獲所得",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-027",111,"根據營利事業所得稅查核準則，下列有關福利金之提撥標準及費用認列何者是錯誤的？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-027",110,"依據遺產及贈與稅法第 24 條之規定，贈與稅的申報期限為下列何者？",false,1786689131239]