[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-tax-law-012":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-110-1-稅務相關法規概要-012","book-110-1-tax-law-012",110,1,12,"有關營利事業列報交際費之敘述，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"使用藍色申報書者，其交際費認列之限額高於使用普通申報書者","委託會計師查核簽證申報者，得適用使用藍色申報書之列支限額","列報限額採超額累進之方式","經營外銷業務取得外匯收入者，得在不超過當年度外銷結匯收入總額 2%範圍內，列支特別交際費","C",null,"本題考點：《營利事業所得稅查核準則》第 80 條交際費列支限額的結構——分業別、分級距，而且級距愈高、可列支的比率愈低。\n【正解理由】依《營利事業所得稅查核準則》第 80 條第一款，進貨部分「全年進貨淨額在新台幣三仟萬元以下者，以不超過全年進貨淨額千分之一點五為限」，超過三仟萬元至一億五仟萬元之部分「以不超過千分之一為限」，超過六億元之部分「以不超過千分之零點二五為限」；銷貨部分同樣由千分之四點五逐級降到千分之一。可見金額愈高、適用比率愈低，是分級遞減，與「超額累進」所指的比率隨金額遞增不合，故選 C。\n【逐項排除】\n(A) 敘述正確：《營利事業所得稅查核準則》第 80 條第一款各目在每一級距均另定使用藍色申報書者的比率，如進貨三仟萬元以下由千分之一點五提高為千分之二。\n(B) 敘述正確：《營利事業所得稅查核準則》第 80 條第二款明定「委託會計師或其他合法代理人簽證申報者，適用前款有關藍色申報書之規定」。\n(C) 敘述錯誤：限額比率隨級距遞減而非遞增，本項即為官方答案所指的錯誤敘述。\n(D) 敘述正確：《營利事業所得稅查核準則》第 80 條第一款第七目定有經營外銷業務取得外匯收入者，得在不超過當年度外銷收入百分之二範圍內列支特別交際應酬費。\n【記憶點】交際費限額「分級但遞減」，藍色申報書與會計師簽證共用同一組較高比率。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-tax-law-011","依營利事業查核準則規定，營利事業繳納以下何種稅款，得列為費用或損失？",11,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-tax-law-013","營利事業採用完工百分比法計算工程損益時，其計算方法不包括下列何者？",13,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-tax-law-010","假設甲公司帳載營業毛利 900 萬元，營業費用 700 萬元，其中捐贈費用 100 萬元包括以下三筆：透過興學基金會未指定學校捐贈 20 萬元，指定某私立大學 60 萬元，及自行捐贈某私立大學 20 萬元。甲公司當年度可認列之捐贈費用金額為多少？",10,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-tax-law-014","營業人之交易，下列何者免徵營業稅？①國內出售黃金條塊 ②進口黃金條塊 ③國內銷售生鮮農產品 ④進口生鮮農產品",14,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-tax-law-009","營利事業預先提列備抵呆帳者，其呆帳損失之認列，下列敘述何者正確？",9,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-015","依據所得稅法第 14 條之規定，著作人自行出版銷售著作之收入屬於何種所得？",15,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-012",114,"在夫妻各類所得分開計稅下，有關當年度之財產交易損失之說明何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-012",113,"營利事業及其關係人直接或間接持有在中華民國境外低稅負國家或地區之關係企業股份或資本額合計達 50%以上或對該關係企業具有重大影響力者，除符合相關規定免計入者外，應將該關係企業當年度之盈餘，依法認列投資收益，計入當年度所得額課稅。上述所稱「低稅負國家或地區」，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-012",112,"依營利事業所得稅查核準則規定，營利事業對政黨、政治團體及擬參選人捐贈者，其可減除金額不得超過所得額多少比率，且總額不得超過新臺幣多少元？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-012",111,"營利事業交易其以起造人申請建物所有權第一次登記所取得之房屋及其坐落基地者，其所得稅之課稅規定何者是正確的？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-012",109,"下列何項規定自 108 年度起開始實施？",false,1786689128433]