[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-110-1-tax-law-004":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":49,"hasEssay":70},"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-110-1-稅務相關法規概要-004","book-110-1-tax-law-004",110,1,4,"營利事業為員工投保團體健康保險，其由營利事業負擔之保險費，每人每月最多在新臺幣多少元以內，免視為員工之薪資所得？",{"A":17,"B":18,"C":19,"D":20},"500 元","1,000 元","1,500 元","2,000 元","D",null,"本題考點：營利事業為員工投保團體保險，由公司負擔的保險費有一道「每人每月」門檻，門檻以內免視為員工薪資所得，超過部分轉列薪資。\n【正解理由】《營利事業所得稅查核準則》第 83 條第五款就營利事業為員工投保之團體健康保險等四種團體保險，明定「每人每月保險費合計在新臺幣二千元以內部分，免視為被保險員工之薪資所得；超過部分，視為對員工之補助費，應轉列各該被保險員工之薪資所得」，故選 D。\n【逐項排除】\n(A) 新臺幣 500 元只有《營利事業所得稅查核準則》第 83 條第五款所定二千元的四分之一。\n(B) 新臺幣 1,000 元是該門檻的半數，該款並未以此為界。\n(C) 新臺幣 1,500 元仍低於該款明定的新臺幣二千元。\n(D) 新臺幣 2,000 元與該款「每人每月保險費合計在新臺幣二千元以內部分」完全相符。\n【演算步驟】免視為薪資之上限＝每人每月新臺幣 2,000 元 × 在保月數；全年在保 12 個月者，2,000 元／月 × 12 月＝新臺幣 24,000 元。設公司每月為某員工負擔保費新臺幣 2,500 元，超過額＝2,500 元 − 2,000 元＝500 元／月，全年 500 元／月 × 12 月＝新臺幣 6,000 元，應轉列薪資所得。\n【記憶點】團體保險看「每人每月二千元」這道線；勞保與健保由公司負擔部分核實認定，不視為薪資。",true,[26,30,34,38,42,45],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-tax-law-003","下列何者為營利事業所得稅申報書營業收入調節欄項下，開立統一發票金額之加項？",3,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-tax-law-005","甲公司採用分期付款方式銷貨並以毛利百分比法認列銷貨利益，本年度期初分期付款未實現毛利為 100 萬元，期初應收分期付款餘額為 200 萬元，本年度銷貨總額為 500 萬元，銷貨毛利為 300 萬元，分期付款收款總額為 350 萬元，則該公司本年度認列之分期付款銷貨利益為多少元？",5,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-tax-law-002","個人購買短期票券，其到期兌償金超過首次發售價格部分，應如何計徵綜合所得稅？",2,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-tax-law-006","依據統一發票使用辦法第 22 條之規定，營業人對當期購買之統一發票賸餘空白未使用部分，應如何處理？",6,{"webId":43,"stem":44,"number":13,"year":12,"session":13},"book-110-1-tax-law-001","下列何者屬於綜合所得稅申報之特別扣除額項目？",{"webId":46,"stem":47,"number":48,"year":12,"session":13},"book-110-1-tax-law-007","依據統一發票使用辦法第 12 條之規定，營業人以貨物與他人交換貨物者，應於何時開立統一發票？",7,[50,54,58,62,66],{"webId":51,"year":52,"stem":53,"number":14},"book-114-1-tax-law-004",114,"某營利事業因故被補徵稅款，繳納期限至民國 114 年 7 月 14 日（非假日）截止，該營利事業不服欲申請復查，依稅捐稽徵法之規定，最遲應於何日前提出？",{"webId":55,"year":56,"stem":57,"number":14},"book-113-1-tax-law-004",113,"稅捐稽徵法有關罰則之規定，下列敘述何者錯誤？",{"webId":59,"year":60,"stem":61,"number":14},"book-112-1-tax-law-004",112,"納稅義務人以詐術或其他不正當方法逃漏稅捐，應依稅捐稽徵法規定處以刑罰者，下列敘述何者錯誤？",{"webId":63,"year":64,"stem":65,"number":14},"book-111-1-tax-law-004",111,"甲公司和乙公司合併後另設立丙公司，甲公司合併前有應納地價稅，乙公司合併前有應退營利事業所得稅，合併前兩公司之應納和應退稅捐如何處理？",{"webId":67,"year":68,"stem":69,"number":14},"book-109-1-tax-law-004",109,"依現行各類所得扣繳率標準規定，取得下列所得之扣繳規定，何者正確？",false,1786689128355]