[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-030":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-030","book-105-1-tax-law-030",105,1,30,"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？",{"A":17,"B":18,"C":19,"D":20},"獨資之資本主及合夥組織之合夥人，所借貸之款項，均應以資本主往來論，不得列支利息","因購置土地以外固定資產而借款之利息，自付款至取得資產期間應付之利息費用，應列入該項資產之成本","依所得稅法第 100 條之 2 規定，因結算申報所列報之各項成本、費用或損失超限經核定補繳稅款所加計之利息，得以費用列支","依稅捐稽徵法第 48 條之 1 規定，自動補報並補繳漏稅款者加息免罰，其所加計之利息，得以費用列支","D",null,"本題考點：利息費用的認列界線，特別是各種補繳稅款所加計利息，何者得列為費用、何者不得。\n【正解理由】依《營利事業所得稅查核準則》第 97 條第十八款，依《稅捐稽徵法》第 48-1 條規定自動補報並補繳漏稅款所加計之利息，與依《所得稅法》第 68 條規定補繳暫繳稅款所加計之利息、依《所得稅法》第 112 條規定加計之滯納利息，同列為「不得列為費用」。選項稱該加計利息得以費用列支，與該款相反，故選 D。\n【逐項排除】\n(A) 敘述正確。與《營利事業所得稅查核準則》第 97 條第五款「獨資之資本主及合夥組織之合夥人，所借貸之款項，均應以資本主往來論，不得列支利息」一致。\n(B) 敘述正確。與《營利事業所得稅查核準則》第 97 條第七款「因購置土地以外固定資產而借款之利息，自付款至取得資產期間應付之利息費用，應列入該項資產之成本」一致。\n(C) 敘述正確。《營利事業所得稅查核準則》第 97 條第十七款明定，依《所得稅法》第 100-2 條規定因結算申報所列報之各項成本、費用或損失超限經核定補繳稅款所加計之利息，得以費用列支。\n(D) 錯誤。自動補報補繳漏稅款所加計之利息落在《營利事業所得稅查核準則》第 97 條第十八款不得列為費用之列。\n【記憶點】超限補稅的加計利息可列費用，自動補報補繳的加計利息不可以。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-033","依營業稅法規定，下列何者不屬於銷售貨物？",33,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-030",114,"依現行營利事業所得稅查核準則，有關無形資產之攤折，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-030",113,"依據營利事業所得稅查核準則，有關收入的查核，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-030",112,"依所得稅法有關綜合所得稅之免稅額規定，下列何者得列報為受扶養親屬？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-030",111,"下列何者進項稅額不得扣抵銷項稅額？①交際應酬用之貨物 ②機器設備 ③自用乘人小汽車 ④勞軍用之貨物 ⑤捐贈慈善單位之貨物",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-030",110,"依現行所得稅法規定，下列何項所得必須併入綜合所得總額課徵綜合所得稅？①出售上市股票之交易所得 ②個人取自營利事業贈與之財產 ③百貨公司周年慶中奬奬品 ④國家考試命題酬勞 ⑤銀行利息所得",false,1786689131262]