[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-tax-law-024":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-024","book-106-1-tax-law-024",106,1,24,"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？",{"A":17,"B":18,"C":19,"D":20},"交際費、保險費","兌換損失、投資損失","存貨跌價損失、呆帳損失","受有保險理賠之災害損失","B",null,"本題考點：《營利事業所得稅查核準則》把「實現」寫成認列要件的損失項目。\n【正解理由】依《營利事業所得稅查核準則》第 98 條第一款，「兌換虧損應以實現者列為損失，其僅係因匯率之調整而產生之帳面差額，不得列計損失」；《營利事業所得稅查核準則》第 99 條第一款則規定「投資損失應以實現者為限；其被投資之事業發生虧損，而原出資額並未折減者，不予認定」。兩者都把實現寫進認列要件，帳面評價變動不予認定，故選 B。\n【逐項排除】\n(A) 交際費依《營利事業所得稅查核準則》第 80 條第一款受憑證、業務關聯與進貨銷貨淨額比例上限拘束；保險費依《營利事業所得稅查核準則》第 83 條第三款跨越年度部分應轉列預付費用科目，受限的是憑證、限額與期間歸屬，與實現無關。\n(B) 兌換損失、投資損失分別依《營利事業所得稅查核準則》第 98 條第一款與第 99 條第一款，以實現為認列前提，正是本題所問組合。\n(C) 存貨跌價損失依《營利事業所得稅查核準則》第 50 條，成本高於淨變現價值者得以淨變現價值為準，跌價損失得列銷貨成本；呆帳損失依《營利事業所得稅查核準則》第 94 條第二款，得按應收帳款及應收票據餘額百分之一估列備抵呆帳。\n(D) 災害損失依《營利事業所得稅查核準則》第 102 條第一款，受有保險賠償部分不得列為費用或損失，關鍵不在實現與否。\n【記憶點】兌換與投資兩種損失，帳面波動不算，實現才准列。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-tax-law-025","依現行所得稅法與營利事業所得稅查核準則之規定，下列敘述何者正確？",25,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-tax-law-027","營建業已興建完成而轉供自用之房地，分攤其房地成本之方法，下列何項方法非屬現行營利事業所得稅查核準則第 51 條之 1 所規定之方法？",27,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-106-1-tax-law-021","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？",21,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-tax-law-028","依現行營利事業所得稅查核準則之規定，下列何項投資損失不予認定？",28,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-024",114,"依現行法規，營利事業分期付款之銷貨，其當期損益無法依下列何種方法計算？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-024",113,"我國現行營利事業所得稅查核準則，有關營利事業呆帳損失之列支以及備抵呆帳之提列，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-024",112,"我國居住者個人甲 112 年取得收入如下：①薪資收入 200 萬元 ②統一發票中獎獎金 1 千萬元 ③借錢給朋友乙收取利息 5 萬元 ④檢舉賄選取得法務部獎金 10 萬元 ⑤A 銀行給付存款利息 12 萬元 ⑥出售適用房地合一稅制之房屋、土地之利得 250 萬元 ⑦取得美國債券利息 20 萬元。依所得稅法規定，112 年度綜合所得總額及儲蓄投資特別扣除額金額各為何？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-024",111,"依現行稅法，下列何者不是分期付款銷貨，當期損益的計算方法？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-024",110,"我國遺產稅的課徵採用超額累進的稅率結構，其稅率為下列何者？",false,1786689130750]