[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-tax-law-032":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-109-1-稅務相關法規概要-032","book-109-1-tax-law-032",109,1,32,"依所得稅法規定，營利事業申報下列那些費用、損失，帳簿憑證完整者，稽徵機關可以核實認定？ ①未超限之交際費 ②本業以外之家庭支出 ③支付員工薪資 ④加徵之滯報金 ⑤廠房的折舊費用 ⑥投資損失但出資額未折減",{"A":17,"B":18,"C":19,"D":20},"①③⑤","②④⑥","③⑤⑥","①④⑤","A",null,"本題考點：所得稅法對營利事業費用損失核實認定的界線，哪些支出縱使帳證完整仍不得列報。\n【正解理由】《所得稅法》第 37 條第一項規定業務上直接支付之交際應酬費用，經取得確實單據者得依各款限度列為費用或損失，①未超限之交際費因而可核實認定；同法第 32 條規定營利事業職工之薪資合於各款者得以費用或損失列支，③支付員工薪資可核實認定；廠房屬本業使用之固定資產，依同法第 54 條第一項折舊應逐年提列，⑤廠房折舊可核實認定。三者恰為①③⑤，故選 A。\n【逐項排除】\n(A) 正確。①③⑤ 依序有《所得稅法》第 37 條、同法第 32 條與同法第 54 條為據，帳簿憑證完整者可核實認定。\n(B) 錯誤。②與④均屬《所得稅法》第 38 條「經營本業及附屬業務以外之損失，或家庭之費用，及各種稅法所規定之滯報金、怠報金、滯納金等及各項罰鍰，不得列為費用或損失」之範圍；⑥依《營利事業所得稅查核準則》第 99 條第 1 款「投資損失應以實現者為限；其被投資之事業發生虧損，而原出資額並未折減者，不予認定」，亦不得認列。\n(C) 錯誤。③⑤ 固可核實認定，⑥出資額未折減之投資損失依《營利事業所得稅查核準則》第 99 條第 1 款不予認定。\n(D) 錯誤。①⑤ 固可核實認定，④滯報金依《所得稅法》第 38 條不得列為費用或損失。\n【記憶點】家庭費用、滯報金與未折減的投資損失，帳證再齊也進不了費用。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-tax-law-031","甲公司於 109 年 10 月 16 日購置自用乘人小汽車 3,000,000 元，另加計進項稅額 150,000 元供董事長使用，按平均法依耐用年數 5 年提列折舊，估計殘值 525,000 元。請問 109 年度折舊金額之帳列數與申報數為何？",31,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-tax-law-033","甲公司 109 年 8 月 1 日銷售一部成本 2,100,000 元之汽車予宋先生，其現銷價格為 2,400,000 元，分期付款價格為 2,800,000 元，分 36 個月付款，每月初付款 50,000 元，該公司 109 年度以毛利百分比法申報所得稅應認列毛利為若干元？",33,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-tax-law-030","依所得基本稅額條例，居住者申報 108 年度海外所得之課稅規定，下列敘述何者正確？",30,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-tax-law-034","依營利事業所得稅查核準則規定，109 年度營利事業薪資支出（費用）之認列，下列敘述何者錯誤？",34,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-109-1-tax-law-029","下列何者不是稅捐稽徵法所稱，應由稅捐稽徵機關依稅籍底冊核定課徵之稅捐？",29,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-tax-law-035","營利事業費用認列以已實現為原則，依營利事業所得稅查核準則第 63 條，下列何者未實現之費用及損失，稽徵機關得予認定？",35,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-032",114,"下列有關營業稅申報繳納之規定，何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-032",113,"下列有關銷售貨物或勞務營業稅徵免之敘述，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-032",112,"依所得基本稅額條例規定，在計算營利事業基本所得額時，下列何者須計入？①依國際金融業務條例規定之免稅所得 ②免稅之土地交易所得 ③依所得稅法規定不計入所得額課稅之股利收入 ④依企業併購法規定之免稅所得 ⑤依所得稅法規定停徵所得稅之證券交易所得",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-032",111,"依現行稅法，小規模營業人的定義為下列何者？①無固定營業場所 ②規模狹小 ③交易零星 ④每月銷售額免用統一發票",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-032",110,"陳先生與陳太太夫妻綜合所得稅係採合併計稅合併申報，陳先生有作詞收入 25 萬元及演講收入 12 萬元，陳太太有作曲收入 10 萬元，依所得稅法相關規定，夫妻二人今年應課稅收入為多少萬元？",false,1786689129129]