[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-tax-law-029":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-029","book-108-1-tax-law-029",108,1,29,"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？",{"A":17,"B":18,"C":19,"D":20},"40 萬元","80 萬元","120 萬元","300 萬元","B",null,"本題考點：《營利事業所得稅查核準則》第 71 條第八款，非適用《勞動基準法》之營利事業提列職工退休金準備的費用限度。\n【正解理由】依《營利事業所得稅查核準則》第 71 條第八款第二目，非適用《勞動基準法》之營利事業定有職工退休辦法者，每年度得在不超過當年度已付薪資總額百分之四限度內，提列職工退休金準備並以費用列支；設置與該營利事業完全分離且保管、運用及分配符合財政部規定之職工退休基金者，限度為百分之八。題示未設置獨立之職工退休基金，適用百分之四，故選 B。\n【逐項排除】\n(A) 40 萬元：相當於已付薪資總額百分之二，非該款所定限度。\n(B) 80 萬元：即已付薪資總額百分之四，與《營利事業所得稅查核準則》第 71 條第八款第二目本文相符，本項正確。\n(C) 120 萬元：相當於百分之六，是同準則第 71 條第八款第六目為受委任工作者提繳退休金的限度。\n(D) 300 萬元：相當於百分之十五，是同準則第 71 條第八款第一目適用《勞動基準法》者的限度。\n【演算步驟】公式：職工退休金準備上限 = 當年度已付薪資總額 × 限度百分比。判斷：未設獨立職工退休基金，適用百分之四。代入：新臺幣 20,000,000 元 × 4% = 新臺幣 800,000 元。結果：新臺幣 800,000 元。\n【記憶點】限度四數字：勞基法 15%、非勞基法設獨立基金 8%、未設基金 4%、受委任者 6%。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-032","農產品批發市場之承銷人向農產品批發市場承購農產品，在同一市場或運往其他批發市場交易之銷售額，營業稅率是多少？",32,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-029",114,"依現行營利事業所得稅查核準則，有關利息費用之規定，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-029",113,"依據營利事業所得稅查核準則，有關帳簿憑證的查核，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-029",112,"總機構在我國境外之營利事業，在我國境內經營下列何種業務，其成本費用分攤計算困難者，可向財政部申請按其營業收入15%作為其在我國境內之營利事業所得額？①承包營建工程 ②經營國際運輸 ③出租機器設備 ④提供技術服務 ⑤出租影片",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-029",111,"營利事業在稽徵機關規定帳簿文據送交調查時間內，申請延期提示者，延長期限最長不得超過多久？可延長幾次？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-029",110,"依現行所得稅法規定，有關所得類別之敘述，下列何者正確？",false,1786689129591]