[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-tax-law-020":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-108-1-稅務相關法規概要-020","book-108-1-tax-law-020",108,1,20,"有關營利事業出租資產之會計處理，下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"融資租賃之認定與會計處理，依國際會計準則第十七號或企業會計準則公報第二十號規定辦理","營利事業首次採用國際財務報導準則以前尚未期滿之租賃合約，應依國際會計準則第十七號規定進行重分類","屬融資租賃者，其資產出售價格與未折減餘額之差額，應列為未實現出售損益，予以遞延以後年度，按租賃期間調整折舊、其他收入或支出","屬營業租賃者，租金給付及資產出售價格均為時價，應按資產出售價格與未折減餘額之差額，立即認列損益","B",null,"本題考點：營利事業出租資產的租賃分類，以及出售並租回時損益應遞延或立即認列。\n【正解理由】營利事業出租資產之查核依《營利事業所得稅查核準則》辦理，而租賃的稅務處理以財務會計上的租賃分類為前提：融資租賃與營業租賃之認定與會計處理，依《國際會計準則第 17 號》或《企業會計準則公報第 20 號》規定辦理；分類確定後，才決定出售價格與未折減餘額之差額要遞延或立即認列。至於首次採用國際財務報導準則以前尚未期滿之租賃合約，其原已認定之租賃分類延續適用，不須依《國際會計準則第 17 號》重新分類，選項 B 寫成應進行重分類，與此不符，故選 B。\n【逐項排除】\n(A) 敘述正確：融資租賃之認定與會計處理，依《國際會計準則第 17 號》或《企業會計準則公報第 20 號》規定辦理。\n(B) 敘述錯誤：首次採用國際財務報導準則以前尚未期滿之租賃合約，既有之租賃分類得予延續，並非一律重新分類。\n(C) 敘述正確：屬融資租賃者，資產出售價格與未折減餘額之差額列為未實現出售損益，遞延至以後年度，按租賃期間調整折舊、其他收入或支出。\n(D) 敘述正確：屬營業租賃者，租金給付及資產出售價格均為時價時，出售價格與未折減餘額之差額立即認列損益。\n【記憶點】出售並租回是融資租賃就遞延、是營業租賃就立即認列；首次採用國際財務報導準則前未期滿的舊約不重分類。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-tax-law-019","依所得基本稅額條例，下列何者不適用「每遇消費者物價指數較上次調整年度之指數上漲累計達百分之十以上時，按上漲程度調整之」？",19,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-tax-law-021","一般營利事業職工每人每月伙食費，包括加班誤餐費，在新臺幣多少範圍內，免視為員工之薪資所得？",21,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-tax-law-018","文山有限公司 107 年全年課稅所得額 40 萬元，依現行所得稅法規定，其應納 107 年度營利事業所得稅為多少？",18,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-tax-law-022","關於營利事業成本費用之認定，下列敘述何者錯誤？",22,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-108-1-tax-law-017","依現行所得稅法，某甲係中華民國境內居住之個人於年度中死亡，遺有配偶為中華民國境內居住之個人，其配偶於次年所得稅開徵期間合併辦理結算申報，某甲之免稅額得減除多少？",17,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-023","依營利事業所得稅查核準則，營利事業承包工程採成本回收法計算工程損益，其承包工程之工期有跨年度者，其管理費用應如何認列？",23,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-020",114,"依現行法規，個人基本稅額及營利事業基本稅額之稅率分別為下列何者？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-020",113,"有關所得基本稅額的申報，下列敘述何者正確？①獨資或合夥組織之營利事業無須繳納基本稅額 ②個人只要有屬於應計入基本所得額項目的所得來源，就必須申報基本稅額 ③當年度綜合所得總額未超過免稅額及標準扣除額之合計數，得免辦結算申報者，亦可免計算、申報及繳納基本稅額 ④個人有屬於應計入基本所得額項目的所得來源，不一定就必須繳納基本稅額。基本稅額應先與一般所得稅額作比較。如果一般所得稅額高於或等於基本稅額，則不必再繳納基本稅額",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-020",112,"下列有關國外影片事業在中華民國境內出租影片之所得課稅規定，何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-020",111,"根據營利事業所得稅查核準則，下列有關利息之認列何者是錯誤的？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-020",110,"納稅義務人應納稅捐逾 30 日仍未繳納，應由稅捐稽徵機關移送強制執行，其依現行法可以暫緩強制執行者，下列敘述何者錯誤？",false,1786689129499]