[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-tax-law-027":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-027","book-108-1-tax-law-027",108,1,27,"按現行營利事業所得稅查核準則，下列何者不是營建業已興建完成但未出售或已轉供自用之房地，依工程別房地成本分攤的方法？",{"A":17,"B":18,"C":19,"D":20},"收入法","土地公告現值法","建坪比例法","評定現值法","B",null,"本題考點：《營利事業所得稅查核準則》第 51 條之 1，營建業已興建完成但未出售或已轉供自用房地的成本分攤方法有哪幾種。\n【正解理由】依《營利事業所得稅查核準則》第 51 條之 1 第 1 項，「營建業已興建完成但未出售或已轉供自用之房地，得依工程別依收入法、建坪比例法或評定現值法擇一適用，分攤其房地成本，但同一工程既經擇定後，不得變更」。該項列舉的方法只有收入法、建坪比例法與評定現值法三種，土地公告現值法不在其中，故選 B。\n【逐項排除】\n(A) 收入法：《營利事業所得稅查核準則》第 51 條之 1 第 2 項界定為按出售房屋售價及待售房屋之預計合理售價占總售價比例攤計成本，屬條文明列的方法。\n(B) 土地公告現值法：不在《營利事業所得稅查核準則》第 51 條之 1 第 1 項列舉的三種方法之內，正是本題所問「不是」房地成本分攤方法者，本項應選。\n(C) 建坪比例法：《營利事業所得稅查核準則》第 51 條之 1 第 2 項界定為按出售及待售房屋坪數占房屋總坪數比例攤計成本，屬條文明列的方法。\n(D) 評定現值法：《營利事業所得稅查核準則》第 51 條之 1 第 2 項界定為按出售及待售房屋評定現值占房屋總評定現值比例攤計成本，屬條文明列的方法。\n【記憶點】營建業房地成本分攤只有「收入法、建坪比例法、評定現值法」三選一，同一工程擇定後不得變更。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-tax-law-026","依營利事業所得稅查核準則，營利事業 107 年繳納之稅捐以費用列帳，如於 108 年收到退稅款，該筆退稅款應如何處理？",26,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-tax-law-028","營利事業修繕固定資產，耐用年限 5 年，依現行營利事業所得稅查核準則，該修繕支出金額不超過新臺幣多少元者，得列為當年度費用？",28,{"webId":35,"stem":36,"number":37,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-tax-law-029","非適用勞動基準法之營利事業，定有職工退休辦法但未設置獨立之職工退休基金，其年度已支付的薪資總額 2,000 萬元。按現行營利事業所得稅查核準則，該年度最多得提列以費用項目列支的職工退休金準備是多少？",29,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-030","依加值型及非加值型營業稅法，由主管稽徵機關查定銷售額及計算稅額之有娛樂節目之餐飲店營業人，其營業稅多久由主管稽徵機關填發繳款書通知繳納一次？",30,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-027",114,"依現行營利事業所得稅查核準則，有關職工福利金之規定，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-027",113,"依據營利事業所得稅查核準則，有關營利事業列報利息費用應注意事項，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-027",112,"依所得稅法規定，下列何種所得免納所得稅？①個人出售上市公司股票所得 ②因繼承而取得之財產 ③國立大學校長所領主管特支費 ④上市公司幹部所領主管特支費 ⑤個人接受公司贈與所取得之財產 ⑥出售未發行股票之股權憑證所獲所得",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-027",111,"根據營利事業所得稅查核準則，下列有關福利金之提撥標準及費用認列何者是錯誤的？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-027",110,"依據遺產及贈與稅法第 24 條之規定，贈與稅的申報期限為下列何者？",false,1786689129572]