[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-tax-law-017":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-106-1-稅務相關法規概要-017","book-106-1-tax-law-017",106,1,17,"依現行營利事業所得稅查核準則之規定，營利事業如有前期損益調整收入或損失直接列入資本公積、累積盈虧科目者，應如何處理？",{"A":17,"B":18,"C":19,"D":20},"不用調整任何收入或損失金額","帳外調整，分別列入本期營業外收入或損失核計所得額","前期損益調整收入應作帳外調整，列入本期營業外收入核計所得額，前期損失則不用調整","前期損益調整損失應作帳外調整，列入本期損失核計所得額，前期利益則不用調整","B",null,"本題考點：《營利事業所得稅查核準則》第 111 條，前期損益調整項目直接列入權益科目時的帳外調整。\n【正解理由】依《營利事業所得稅查核準則》第 111 條，「前期損益調整收入、成本、費用或損失直接列入資本公積、累積盈虧或其他權益科目者，應作帳外調整，分別列入本期營業外收入或損失核計，並依所得稅法及本準則規定調整相關損益」。條文對收入面與損失面一體適用，都要作帳外調整並分別列入本期營業外收入或營業外損失核計所得額，故選 B。\n【逐項排除】\n(A) 不作任何調整違反《營利事業所得稅查核準則》第 111 條，該條明定應作帳外調整，把金額直接掛在資本公積或累積盈虧並不能免除核計。\n(B) 收入與損失分別列入本期營業外收入或損失核計所得額，與《營利事業所得稅查核準則》第 111 條的文字完全一致。\n(C) 只調整收入而放過前期損失，與《營利事業所得稅查核準則》第 111 條「分別列入本期營業外收入或損失」的雙向規定不符，會讓應減除的損失憑空消失。\n(D) 只調整損失而放過前期利益，同樣悖於《營利事業所得稅查核準則》第 111 條的雙向規定，且會造成收入面短計所得額。\n【記憶點】前期損益跑進權益科目，一律拉回本期營業外收支，收入與損失兩邊都要拉。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-tax-law-016","依現行規定，稽徵機關按從事受控交易之營利事業再銷售予非關係人之價格，減除依可比較未受控交易毛利率計算之毛利後之金額為受控交易之常規交易價格之方法，稱為下列何者？",16,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-tax-law-018","依現行營利事業所得稅查核準則第 24 條規定，營利事業承包之工程，於下列何種情況得採成本回收法？",18,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-106-1-tax-law-015","九州營造之總公司在日本，並在我國境內出租機器設備。105 年營業收入$200,000,000，且其成本費用分攤計算困難。103 年、104 年核定所得分別為虧損$3,000,000、所得額$1,000,000。105 年經核准按營業收入百分比計算所得，則 105 年應申報全年所得額為何？",15,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-tax-law-019","營利事業出售不動產，其所得歸屬年度之認定為何？",19,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-106-1-tax-law-014","甲公司 105 年度營利事業所得稅結算申報資料如下：①帳列營業毛利$1,800,000，非營業收入$200,000 ② 帳列營業費用合計$820,000，其中包括帳列其他費用$100,000（包括交通違規罰款$40,000），以及對政府捐贈$300,000，對公益團體捐贈$188,000，共計捐贈$488,000。請計算甲公司申報 105 年度營利事業所得稅時，其他費用金額為何？",14,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-tax-law-020","下列大華股份有限公司 106 年之交易事項，何者應計入所得額課稅？",20,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-017",114,"依現行所得稅法，營利事業之銷貨，未給與他人銷貨憑證，或未將銷貨憑證存根保存者，稽徵機關得按：",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-017",113,"依據所得稅法，有關營利事業所得稅的暫繳規定，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-017",112,"下列有關執行業務者課稅規定，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-017",111,"總機構在中華民國境內之營利事業，其房地交易所得不併計營利事業所得額者，依下列何者稅率分開計算應納稅額？①45% ②35% ③20% ④15% ⑤10%",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-017",110,"有關小規模營業人之敘述，下列何者錯誤？",false,1786689130449]