[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-tax-law-027":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-027","book-106-1-tax-law-027",106,1,27,"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？",{"A":17,"B":18,"C":19,"D":20},"土地公告現值法","評定現值法","收入法","建坪比例法","A",null,"本題考點：《營利事業所得稅查核準則》第 51-1 條就營建業已興建完成而未出售或已轉供自用之房地，所定分攤房地成本的三種方法。\n【正解理由】依《營利事業所得稅查核準則》第 51-1 條第一項，營建業已興建完成但未出售或已轉供自用之房地，「得依工程別依收入法、建坪比例法或評定現值法擇一適用，分攤其房地成本，但同一工程既經擇定後，不得變更」。該條第二項並逐一界定這三種方法的計算基礎。條文所列僅收入法、建坪比例法、評定現值法三者，土地公告現值法不在其列，故選 A。\n【逐項排除】\n(A) 土地公告現值法未見於《營利事業所得稅查核準則》第 51-1 條所定的三種分攤方法，是本題所問非屬該條規定者。\n(B) 評定現值法為條文明列，指營建業建屋出售，其銷貨成本按出售及待售房屋評定現值占房屋總評定現值比例攤計成本之方法。\n(C) 收入法為條文明列，指營建業建屋出售，其銷貨成本按出售房屋售價及待售房屋之預計合理售價占總售價比例攤計成本之方法。\n(D) 建坪比例法為條文明列，指營建業建屋出售，其銷貨成本按出售及待售房屋坪數占房屋總坪數比例攤計成本之方法。\n【記憶點】營建業房地成本三選一：收入法看售價、建坪比例法看坪數、評定現值法看評定現值，同一工程選定即不得變更。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-tax-law-029","營利事業依現行加值型及非加值型營業稅法規定，視為銷售貨物之銷售額，下列何項處理正確？",29,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-tax-law-030","下列何項非屬加值型及非加值型營業稅之課稅範圍？",30,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-027",114,"依現行營利事業所得稅查核準則，有關職工福利金之規定，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-027",113,"依據營利事業所得稅查核準則，有關營利事業列報利息費用應注意事項，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-027",112,"依所得稅法規定，下列何種所得免納所得稅？①個人出售上市公司股票所得 ②因繼承而取得之財產 ③國立大學校長所領主管特支費 ④上市公司幹部所領主管特支費 ⑤個人接受公司贈與所取得之財產 ⑥出售未發行股票之股權憑證所獲所得",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-027",111,"根據營利事業所得稅查核準則，下列有關福利金之提撥標準及費用認列何者是錯誤的？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-027",110,"依據遺產及贈與稅法第 24 條之規定，贈與稅的申報期限為下列何者？",false,1786689130761]