[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-tax-law-009":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-107-1-稅務相關法規概要-009","book-107-1-tax-law-009",107,1,9,"依現行營利事業所得稅查核準則（以下簡稱查核準則）規定，下列那些費用或損失之認列，應以實現者為限？",{"A":17,"B":18,"C":19,"D":20},"勞工退休準備金","兌換損失","存貨跌價損失","呆帳損失","B",null,"本題考點：查核準則對未實現費用及損失之認定原則，以及例外准予提列的項目。\n【正解理由】依《營利事業所得稅查核準則》第 63 條，未實現之費用及損失，除屬所得稅法第 48 條所定短期投資之有價證券準用同法第 44 條估價規定產生之跌價損失、本準則第 50 條之存貨跌價損失、第 71 條第八款之職工退休金準備、職工退休基金或勞工退休準備金、第 94 條之備抵呆帳，及其他法律另有規定或經財政部專案核准者外，不予認定。兌換損失不在這份例外清單之內，且同準則第 98 條第一款明定兌換虧損應以實現者列為損失，僅因匯率調整而產生之帳面差額不得列計，故選 B。\n【逐項排除】\n(A) 勞工退休準備金為《營利事業所得稅查核準則》第 63 條明列之例外，依同準則第 71 條第八款第一目，得在當年度已付薪資總額百分之十五限度內以費用列支，不以實現為要件。\n(B) 兌換損失未列於同準則第 63 條之例外之中，依同準則第 98 條第一款應以實現者列為損失，帳面匯率調整差額不得列計。\n(C) 存貨跌價損失為同準則第 63 條明列之例外，依同準則第 50 條第一項，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。\n(D) 呆帳損失得先依同準則第 94 條提列備抵呆帳，該備抵呆帳亦為同準則第 63 條明列之例外，不以實際發生為前提。\n【記憶點】未實現原則不認列，例外只有跌價、退休金與備抵呆帳三類。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-tax-law-008","光華中古車行今年 5 月中，分別以 105,000 元向張先生，及以 126,000 元向李先生購入各一輛舊乘人小汽車，前者於同年 5 月以含稅 94,500 元出售，後者於 6 月以含稅 157,500 元出售，則 5、6 月可申報扣抵舊乘人小汽車進項稅額多少元？",8,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-tax-law-010","依現行查核準則規定，下列各項費用認列標準之敘述，何者正確？",10,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-tax-law-007","依營業稅法規定，下列有關非加值型營業稅稅率之規定，何者錯誤？",7,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-tax-law-011","依現行所得稅法規定，非小規模之獨資、合夥組織營利事業，應如何申報繳納所得稅？",11,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-tax-law-006","依相關稅法規定，總機構在我國境內之甲公司，民國（下同）107 年中出售公司名下於 105 年購入之土地一筆，該土地相關之租稅負擔何者正確？",6,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-tax-law-012","依所得稅法規定，下列親屬何者年滿 70 歲，其免稅額可增加 50%？",12,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-009",114,"陳君於 110 年 2 月 10 日以總價 1,200 萬元購入一戶房屋及其坐落基地，於 114 年 10 月 2 日以總價 1,500 萬元簽約出售，陳君提示下列文件：購入時陳君負擔之仲介費 12 萬元、出售時陳君負擔之仲介費 30 萬元，購入之契稅 6 萬元、出售之契稅為 7 萬元，持有期間之房屋稅及地價稅為 10 萬元。陳君之房地交易所得為若干元？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-009",113,"若納稅義務人為非中華民國境內居住之個人，或在中華民國境內無固定營業場所之營利事業，下列各種所得之扣繳率何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-009",112,"依稅捐稽徵法第 49 條之 1 有關檢舉逃漏稅捐核發獎金規定，下列那些檢舉人不得領取獎金？①依公司指示逃漏稅捐之員工 ②稅務人員 ③因執行職務發現而為舉發之公務員 ④經分析網路公開資訊而為舉發之民眾",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-009",111,"下列何者符合所得稅房屋租金支出列舉扣除規定？①每一申報戶每年最多可扣除 12 萬元 ②納稅義務人在中華民國境外租屋自住可扣除 ③申報有購屋借款利息者，不得扣除 ④申報受扶養的叔父，租屋自住租金可扣除",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-009",110,"營利事業預先提列備抵呆帳者，其呆帳損失之認列，下列敘述何者正確？",false,1786689129882]