[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-tax-law-028":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-028","book-108-1-tax-law-028",108,1,28,"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？",{"A":17,"B":18,"C":19,"D":20},"8 萬元","15 萬元","30 萬元","50 萬元","A",null,"本題考點：《營利事業所得稅查核準則》第 77 條之 1，修繕或購置固定資產得逕列為當年度費用的金額門檻。\n【正解理由】依《營利事業所得稅查核準則》第 77 條之 1，「營利事業修繕或購置固定資產，其耐用年限不及二年，或其耐用年限超過二年，而支出金額不超過新臺幣八萬元者，得以其成本列為當年度費用。但整批購置大量器具，每件金額雖未超過新臺幣八萬元，其耐用年限超過二年者，仍應列作資本支出」。本題修繕標的耐用年限 5 年，已超過二年，須走金額門檻這一支，故選 A。\n【逐項排除】\n(A) 8 萬元：與該條「不超過新臺幣八萬元」相符，本項正確。\n(B) 15 萬元：高於條文門檻，應列作資本支出。\n(C) 30 萬元：同樣高於新臺幣八萬元，不得逕列當年度費用。\n(D) 50 萬元：金額更高，亦不符合條文門檻，應以資本支出列帳。\n【演算步驟】判斷式：耐用年限 5 年 > 2 年，適用金額門檻，門檻 = 新臺幣 80,000 元。代入：8 萬元 = 新臺幣 80,000 元 ≦ 新臺幣 80,000 元，得列費用；15 萬元 = 新臺幣 150,000 元、30 萬元 = 新臺幣 300,000 元、50 萬元 = 新臺幣 500,000 元，均 > 新臺幣 80,000 元。結果：門檻金額為新臺幣 80,000 元。\n【記憶點】耐用年限不及二年，或超過二年但支出不超過新臺幣八萬元，才能一次列費用。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-tax-law-027","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？",27,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-031","依一般稅額規定計稅之營業人，進項稅額憑證未於當期申報者，其申報扣抵期間，最長以多久為限？",31,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-028",114,"依現行營利事業所得稅查核準則，有關備抵呆帳之規定，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-028",113,"依據營利事業所得稅查核準則，下列支出不屬於可核實認定的費用或損失？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-028",112,"依所得稅法及相關法規規定，下列有關扣繳義務人之敘述，何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-028",111,"根據營利事業所得稅查核準則，下列有關稅捐之認列何者是錯誤的？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-028",110,"依所得稅法相關規定，下列何項特別扣除額係以個人為單位？①長期照顧 ②儲蓄投資 ③教育學費 ④ 保險費 ⑤幼兒學前",false,1786689129579]