[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-tax-law-021":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-021","book-108-1-tax-law-021",108,1,21,"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？",{"A":17,"B":18,"C":19,"D":20},"$1,800","$2,000","$2,400","$3,000","C",null,"本題考點：營利事業列支職工伙食費（包括加班誤餐費）時，每人每月免視為員工薪資所得的定額上限。\n【正解理由】依《營利事業所得稅查核準則》第五章費用類之查核關於伙食費之查核規定，一般營利事業職工伙食費（包括加班誤餐費），每人每月在新臺幣 2,400 元範圍內者，免視為該員工之薪資所得，超過該定額部分始應併入其薪資所得辦理扣繳與申報。《營利事業所得稅查核準則》第 71 條第一款把「按期定額給付之交通費及膳宿費、各種補助費及其他給與」明列於薪資總額之內，正說明膳食給與原則上就是薪資，定額免視為薪資是在此原則上開出的窗口，故選 C。\n【逐項排除】\n(A) 1,800 元：低於規定之定額，若以此為上限，將使新臺幣 1,800 元至 2,400 元之間的伙食費被計為員工薪資所得，與規定不符。\n(B) 2,000 元：非規定之定額金額，以此為上限同樣會使新臺幣 2,000 元至 2,400 元之間的伙食費被計為薪資所得。\n(C) 2,400 元：即一般營利事業職工每人每月伙食費（含加班誤餐費）免視為薪資所得之上限，本項正確。\n(D) 3,000 元：高於規定之定額，超過新臺幣 2,400 元之部分依規定仍屬該員工之薪資所得，不能主張免視為薪資。\n【記憶點】一般職工伙食費「每人每月新臺幣 2,400 元」以內免計薪資，加班誤餐費要一起擠進這個額度。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-tax-law-020","有關營利事業出租資產之會計處理，下列敘述何者錯誤？",20,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-024","關於企業固定資產的折舊，下列敘述何者錯誤？",24,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-021",114,"乙公司為電子產品外銷廠商，其 113 年度外銷貨品一批，售價 8,000 萬元，預收貨款 3,000 萬元，餘額 5,000 萬元待交貨時再收。該批貨品於 113 年 12 月 28 日報關出口，於 114 年 1 月 10 日運抵目的地交貨，請問該銷貨收入屬那一年度？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-021",113,"根據營利事業所得稅查核準則，有關折舊費用之提列，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-021",112,"下列有關信託課稅規定，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-021",111,"根據營利事業所得稅查核準則，下列費用併入製造成本的敘述何者是錯誤的？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-021",110,"甲君因欠繳綜合所得稅導致其所有之土地遭法院拍賣，假設甲君尚未繳納或償還之項目包括：①欠繳之所得稅 ②該筆土地的地價稅 ③銀行抵押債務 ④普通債務則以上債權之清償順序應為下列何者？",false,1786689129513]