[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-029":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-029","book-105-1-tax-law-029",105,1,29,"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？",{"A":17,"B":18,"C":19,"D":20},"為協助國防建設、慰勞軍隊、對各級政府、中小企業發展基金之捐贈及經財政部專案核准之捐贈，不受金額限制","依運動產業發展條例第 26 條之規定，捐贈經政府登記有案之體育團體以不超過所得額百分之二十五為限","依政治獻金法規定，對政黨、政治團體及擬參選人之捐贈，以不超過所得額百分之十為限，其總額並不得超過新臺幣 50 萬元","依文化創意產業發展法第 26 條規定所為捐贈，以不超過新臺幣 1,000 萬元或所得額百分之十為限","B",null,"本題考點：營利事業各類捐贈得列為費用或損失的限額，分為不受金額限制與按所得額比率設限兩類。\n【正解理由】依《營利事業所得稅查核準則》第 79 條第一款第一目，為協助國防建設、慰勞軍隊、對各級政府、合於運動產業發展條例第 26 條、中小企業發展基金之捐贈及經財政部專案核准之捐贈，不受金額限制。該條例第 26 條之捐贈既列於該目，即不受金額限制，選項所稱以不超過所得額百分之二十五為限與之不符，故選 B。\n【逐項排除】\n(A) 敘述正確。所列各項捐贈均屬《營利事業所得稅查核準則》第 79 條第一款第一目不受金額限制之範圍。\n(B) 錯誤。所得額百分之二十五之上限，是《營利事業所得稅查核準則》第 79 條第一款第六目對依私立學校法第 62 條透過財團法人私立學校興學基金會、指定對特定學校法人或私立學校之捐款所設，並非運動產業發展條例第 26 條之捐贈。\n(C) 敘述正確。與《營利事業所得稅查核準則》第 79 條第一款第二目「依政治獻金法規定，對政黨、政治團體及擬參選人之捐贈，以不超過所得額百分之十為限，其總額並不得超過新臺幣五十萬元」一致。\n(D) 敘述正確。與《營利事業所得稅查核準則》第 79 條第一款第七目「依文化創意產業發展法第二十六條規定所為捐贈，以不超過新臺幣一千萬元或所得額百分之十為限」一致。\n【記憶點】運動產業條例的捐贈跟著國防、政府走，不設金額上限。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-tax-law-031","依相關稅法規定，下列何種組織的營業人得向稽徵機關申請，以進項憑證編列之明細表代替進項稅額扣抵聯申報？",31,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-032","下列何者不是加值型及非加值型營業稅法所稱：「其他經財政部規定免予申報銷售額之營業人」？",32,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-029",114,"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？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-029",113,"依據營利事業所得稅查核準則，有關帳簿憑證的查核，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-029",112,"總機構在我國境外之營利事業，在我國境內經營下列何種業務，其成本費用分攤計算困難者，可向財政部申請按其營業收入15%作為其在我國境內之營利事業所得額？①承包營建工程 ②經營國際運輸 ③出租機器設備 ④提供技術服務 ⑤出租影片",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-029",111,"營利事業在稽徵機關規定帳簿文據送交調查時間內，申請延期提示者，延長期限最長不得超過多久？可延長幾次？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-029",110,"依現行所得稅法規定，有關所得類別之敘述，下列何者正確？",false,1786689131258]