[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-tax-law-029":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-029","book-106-1-tax-law-029",106,1,29,"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？",{"A":17,"B":18,"C":19,"D":20},"全部列為銷貨收入","受託代銷之貨物，按約定代銷價格開立發票之銷售額，不列為銷貨收入，應於營利事業所得稅結算申報書內營業收入調節欄項下予以減除","以產製貨物轉供自用時，應按時價轉列資產或費用","以購買供銷售之貨物，無償移轉他人所有時，應按時價轉列費用","B",null,"本題考點：《營利事業所得稅查核準則》第 15-1 條就視為銷售貨物之銷售額，在所得稅結算申報時如何調節。\n【正解理由】依《營利事業所得稅查核準則》第 15-1 條第一項第五款，受他人委託代銷貨物，按約定代銷之價格作為其銷售額時，於辦理當期所得稅結算申報時，除代銷之佣金收入仍應列報外，該項銷售額應於營利事業所得稅結算申報書內營業收入調節欄項下予以減除。受託人未取得貨物所有權，真正收入是佣金，該筆開立發票之銷售額不列為銷貨收入，故選 B。\n【逐項排除】\n(A) 視為銷售之銷售額若全部列為銷貨收入，即與《營利事業所得稅查核準則》第 15-1 條於營業收入調節欄減除的處理牴觸，敘述錯誤。\n(B) 受託代銷貨物按約定代銷價格開立發票之銷售額，依《營利事業所得稅查核準則》第 15-1 條第一項第五款不列為銷貨收入，並於營業收入調節欄項下減除，佣金收入另行列報，敘述正確。\n(C) 依《營利事業所得稅查核準則》第 15-1 條第一項第一款，以產製、進口、購買供銷售之貨物轉供自用並按時價作為銷售額者，仍按其產製、進口或購買之實際成本為準轉列資產或費用，免按時價列帳，敘述錯誤。\n(D) 依《營利事業所得稅查核準則》第 15-1 條第一項第一款，無償移轉他人所有之貨物同樣按實際成本轉列資產或費用，非按時價轉列費用，敘述錯誤。\n【記憶點】視為銷售按時價開發票，所得稅端按實際成本入帳，差額走營業收入調節欄。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-tax-law-031","下列何者非屬營業稅之納稅義務人？",31,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-tax-law-032","下列何者非屬加值型及非加值型營業稅法之營業人？",32,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-029",114,"依現行營利事業所得稅查核準則，有關利息費用之規定，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-029",113,"依據營利事業所得稅查核準則，有關帳簿憑證的查核，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-029",112,"總機構在我國境外之營利事業，在我國境內經營下列何種業務，其成本費用分攤計算困難者，可向財政部申請按其營業收入15%作為其在我國境內之營利事業所得額？①承包營建工程 ②經營國際運輸 ③出租機器設備 ④提供技術服務 ⑤出租影片",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-029",111,"營利事業在稽徵機關規定帳簿文據送交調查時間內，申請延期提示者，延長期限最長不得超過多久？可延長幾次？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-029",110,"依現行所得稅法規定，有關所得類別之敘述，下列何者正確？",false,1786689130778]