[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-tax-law-021":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-021","book-106-1-tax-law-021",106,1,21,"營利事業將資產出售再租回者，依現行營利事業所得稅查核準則之規定，其資產出售價格與未折減餘額二者間差額之處理，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"租賃合約屬融資租賃者，應列為未實現出售損益，按租賃期間調整折舊、其他收入或支出","租賃合約屬營業租賃者，租金給付及資產出售價格均為時價，立即認列損益","租賃合約屬營業租賃者，其資產出售價格低於時價之損失部分，應予以遞延，按租賃期間調整租金支出","租賃合約無論係融資租賃或營業租賃，一律認列為當期損益","D",null,"本題考點：營利事業將資產出售再租回時，售價與未折減餘額之間的差額，依《營利事業所得稅查核準則》關於出售再租回之規定，必須先區分租回合約屬融資租賃或營業租賃，再分別處理。\n【正解理由】《營利事業所得稅查核準則》第 32 條第一款定有「出售資產之售價，大於資產之未折減餘額部分，應列為出售資產收益課稅」，《營利事業所得稅查核準則》第 100 條第一款則定「資產之未折減餘額大於出售價格者，其差額得列為出售資產損失」。出售再租回的特殊之處在於資產雖已移轉，使用權卻立即租回，因此該準則另就融資租賃與營業租賃設有未實現損益、遞延與按租賃期間調整的處理，差額並非一概立刻入當期損益。本題問何者錯誤，D 把兩種租賃型態混為一談，故選 D。\n【逐項排除】\n(A) 融資租賃下資產實質未離開承租人，差額列為未實現出售損益，並按租賃期間調整折舊、其他收入或支出，符合分別處理的架構，敘述正確。\n(B) 營業租賃而租金給付與資產出售價格均為時價時，交易條件正常、無隱含補貼，差額立即認列損益，敘述正確。\n(C) 營業租賃下出售價格低於時價之損失部分，實質上以低價出售換取後續較低租金，故應予遞延並按租賃期間調整租金支出，敘述正確。\n(D) 「一律認列為當期損益」抹掉融資租賃與營業租賃的區別，也抹掉價格低於時價須遞延的要件，為錯誤敘述。\n【記憶點】出售再租回先問租賃型態，再問價格是否時價，兩關都過才立即認列損益。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-tax-law-022","下列何項支出不得認列為費用或損失？",22,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-tax-law-023","營利事業之存貨按成本與淨變現價值孰低估價時，得採用下列何種方法？",23,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-tax-law-024","依現行營利事業所得稅查核準則之規定，下列那些費用損失的認列以實現者為限？",24,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-021",114,"乙公司為電子產品外銷廠商，其 113 年度外銷貨品一批，售價 8,000 萬元，預收貨款 3,000 萬元，餘額 5,000 萬元待交貨時再收。該批貨品於 113 年 12 月 28 日報關出口，於 114 年 1 月 10 日運抵目的地交貨，請問該銷貨收入屬那一年度？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-021",113,"根據營利事業所得稅查核準則，有關折舊費用之提列，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-021",112,"下列有關信託課稅規定，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-021",111,"根據營利事業所得稅查核準則，下列費用併入製造成本的敘述何者是錯誤的？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-021",110,"甲君因欠繳綜合所得稅導致其所有之土地遭法院拍賣，假設甲君尚未繳納或償還之項目包括：①欠繳之所得稅 ②該筆土地的地價稅 ③銀行抵押債務 ④普通債務則以上債權之清償順序應為下列何者？",false,1786689130705]