[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-tax-law-023":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-111-1-稅務相關法規概要-023","book-111-1-tax-law-023",111,1,23,"營利事業銷售貨物時，依我國現行營利事業查核準則規定，如有隨銷售附贈禮券，該附贈禮券相對應之收入應於何時認列？",{"A":17,"B":18,"C":19,"D":20},"銷售時","禮券兌換時","年底時","禮券兌換期限屆滿時","A",null,"本題考點：隨銷售附贈禮券時，該附贈部分相對應收入的認列時點，屬營利事業所得稅收入類查核的明文規定。\n【正解理由】依《營利事業所得稅查核準則》第 15-3 條，營利事業銷售貨物或勞務，如有隨銷售附贈禮券、獎勵積點或保固服務等，該附贈部分相對應之收入應於銷售時認列，不得遞延。條文既已明文「應於銷售時認列」並禁止遞延，附贈禮券之收入即隨主交易於銷售當期一次認列，故選 A。\n【逐項排除】\n(A) 於銷售時認列，與《營利事業所得稅查核準則》第 15-3 條「應於銷售時認列，不得遞延」逐字相符，敘述正確。\n(B) 遞延至禮券兌換時才認列，正是《營利事業所得稅查核準則》第 15-3 條所禁止的遞延，敘述錯誤。\n(C) 遞延至年底統一認列，同樣違反《營利事業所得稅查核準則》第 15-3 條不得遞延之規定，且該條之時點是銷售行為而非會計期末，敘述錯誤。\n(D) 等到禮券兌換期限屆滿才認列，遞延幅度最大，與《營利事業所得稅查核準則》第 15-3 條規定不符，敘述錯誤。\n【記憶點】附贈禮券、獎勵積點、保固服務，收入一律跟著銷售當下走，不得遞延。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-tax-law-022","根據營利事業所得稅查核準則，下列有關薪資支出之認列何者是正確的？",22,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-tax-law-024","依現行稅法，下列何者不是分期付款銷貨，當期損益的計算方法？",24,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-tax-law-021","根據營利事業所得稅查核準則，下列費用併入製造成本的敘述何者是錯誤的？",21,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-tax-law-025","根據營利事業所得稅查核準則，下列有關職工退休金之認列何者是錯誤的？",25,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-tax-law-020","根據營利事業所得稅查核準則，下列有關利息之認列何者是錯誤的？",20,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-tax-law-026","根據營利事業所得稅查核準則，下列有關捐贈之認列何者是錯誤的？",26,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-023",114,"甲營造公司承包乙公司的建廠工程，工期約 2 年，但各期應收工程價款無法估計，則有關工程損益之計算，應採下列何種方法？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-023",113,"根據營利事業所得稅查核準則之規定，旅費支出，應提示詳載逐日前往地點、訪洽對象及內容等之出差報告單及相關文件，足資證明與營業有關者，憑以認定；其未能提出者，應不予認定。其中有關搭乘各種交通工具之交通費核銷憑證，下列何種情形准以經手人（即出差人）之證明為憑，核實認定？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-023",112,"美國 A 公司在我國境內無固定營業場所及營業代理人，其與我國 B 公司簽訂技術合約，A 公司指派居住於美國之員工甲於 112 年 3 月 1 日出差至我國為 B 公司提供技術服務，甲於出差期間取得 A 公司給付之薪資 200 萬元，B 公司並給付 A 公司技術服務報酬 300 萬元，甲於同年 4 月 30 日返回美國，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-023",110,"有關納稅義務人對核定之稅捐如有不服，其申請復查之期限，下列敘述何者錯誤？（假設以下日期均非例假日）",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-023",109,"依稅捐稽徵法規定，在中華民國境內居住之個人欠繳稅款達一定金額將被限制出境，但已提供相當擔保者，應解除其限制。依同法規定，所稱相當擔保，包括下列何者？①黃金，按九折計算 ②上市之有價證券，按九折計算 ③上櫃之有價證券，按八折計算 ④易於變價、無產權糾紛且能足額清償之土地 ⑤銀行存款單摺，按存款本金加計利息計值",false,1786689128045]