[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-tax-law-022":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-022","book-108-1-tax-law-022",108,1,22,"關於營利事業成本費用之認定，下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"非營業所必需之借款利息，不予認定為利息費用","依所得稅法規定補繳暫繳稅款所加計之利息，不得以費用列支","出售土地繳納之土地增值稅，不得列為成本費用或損失","依加值型及非加值型營業稅法規定不得扣抵之進項稅款，得就其支出之性質按原支出項目列支","B",null,"本題考點：《營利事業所得稅查核準則》對利息與稅捐兩類支出的認定規定，要挑出敘述錯誤的一項。\n【正解理由】依《營利事業所得稅查核準則》第 97 條第十七款，依《所得稅法》第 68 條規定補繳暫繳稅款所加計之利息，與行政救濟程序確定應補繳稅款所加計之利息、自動補報並補繳漏稅款所加計之利息，以及各種稅法規定加計之滯納利息，均「得以費用列支」。(B) 稱該項加計利息「不得以費用列支」，與條文文字正好相反，故選 B。\n【逐項排除】\n(A) 敘述正確。《營利事業所得稅查核準則》第 97 條第二款明定「非營業所必需之借款利息，不予認定」。\n(B) 敘述錯誤。《營利事業所得稅查核準則》第 97 條第十七款對補繳暫繳稅款所加計之利息，明文允許以費用列支，本項把「得列支」寫成「不得列支」。\n(C) 敘述正確。《營利事業所得稅查核準則》第 90 條第七款規定，營利事業出售土地所繳納之土地增值稅，應在該項出售土地之收入項下減除；出售屬《所得稅法》第 4 條之 4 第 1 項規定之土地者，依土地稅法規定繳納之土地增值稅，不得列為成本費用或損失。\n(D) 敘述正確。《營利事業所得稅查核準則》第 90 條第十三款明定，依《加值型及非加值型營業稅法》第 19 條第 1 項及第 2 項規定不得扣抵之進項稅款，得就其支出之性質按原支出項目列支。\n【記憶點】加計「利息」得列費用，滯納金、滯報金、怠報金與罰鍰不予認定。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-025","基隆延平股份有限公司成立 40 年，107 年度關係所得額之部分原始憑證，因遭受不可抗力災害以致滅失，依營利事業所得稅查核準則，107 年之所得額，稽徵機關得依該公司多久前經稽徵機關核定純益率之平均數核定？",25,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-022",114,"營利事業適用盈虧互抵時，應將各該期下列何者所得，先抵減各該期核定虧損後，再以虧損之餘額扣除？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-022",113,"根據營利事業所得稅查核準則有關捐贈認列費用之規定，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-022",112,"我國國民甲 110 年 1 月 1 日以其境內財產成立以其子女乙為受益人之信託契約，乙取得美國國籍且長期居住國外，信託財產運用收入包括：①111 年 6 月 30 日銀行給付存款利息 100 萬元，已扣繳稅款 10 萬元 ②112 年 6 月 30 日出售適用房地合一稅制房屋、土地，獲利 200 萬元，受託人於 113 年將信託利益給付予乙，依所得稅法有關信託所得課稅規定，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-022",111,"根據營利事業所得稅查核準則，下列有關薪資支出之認列何者是正確的？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-022",110,"有關稅捐核課期間之敘述，下列何者錯誤？",false,1786689129519]