[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-tax-law-024":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-024","book-111-1-tax-law-024",111,1,24,"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？",{"A":17,"B":18,"C":19,"D":20},"同業平均毛利法","全部毛利法","普通銷貨法","毛利百分比法","A",null,"本題考點：分期付款銷貨當期損益的法定計算方法有哪幾種，屬《營利事業所得稅查核準則》收入類查核的列舉規定。\n【正解理由】依《營利事業所得稅查核準則》第 16 條第一項，營利事業分期付款之銷貨，其當期損益得依下列方法擇一計算：一、全部毛利法；二、毛利百分比法；三、普通銷貨法。該項為列舉且限於擇一適用，同業平均毛利法並不在所列三種方法之中，故選 A。\n【逐項排除】\n(A) 同業平均毛利法未列於《營利事業所得稅查核準則》第 16 條第一項；同業利潤標準是帳證不全時稽徵機關核定所得額的工具，不是分期付款銷貨的損益計算方法，敘述即為本題所指之非法定方法。\n(B) 全部毛利法為《營利事業所得稅查核準則》第 16 條第一項第一款，依出售年度內全部銷貨金額，減除銷貨成本（包括分期付款貨品之全部成本）後計算之，屬法定方法。\n(C) 普通銷貨法為《營利事業所得稅查核準則》第 16 條第一項第三款，除依現銷價格及成本核計當年度損益外，約載分期付款售價高於現銷價格部分為未實現之利息收入，嗣後分期按利息法認列，屬法定方法。\n(D) 毛利百分比法為《營利事業所得稅查核準則》第 16 條第一項第二款，依出售年度約載之分期付款銷貨價格及成本計算毛利率，以後各期收取之分期價款按此比率計算利益及應攤計之成本，屬法定方法。\n【記憶點】分期付款銷貨只有全部毛利法、毛利百分比法、普通銷貨法三選一，經採用本期不得變更。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-tax-law-023","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？",23,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-tax-law-027","根據營利事業所得稅查核準則，下列有關福利金之提撥標準及費用認列何者是錯誤的？",27,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-024",114,"依現行法規，營利事業分期付款之銷貨，其當期損益無法依下列何種方法計算？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-024",113,"我國現行營利事業所得稅查核準則，有關營利事業呆帳損失之列支以及備抵呆帳之提列，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-024",112,"我國居住者個人甲 112 年取得收入如下：①薪資收入 200 萬元 ②統一發票中獎獎金 1 千萬元 ③借錢給朋友乙收取利息 5 萬元 ④檢舉賄選取得法務部獎金 10 萬元 ⑤A 銀行給付存款利息 12 萬元 ⑥出售適用房地合一稅制之房屋、土地之利得 250 萬元 ⑦取得美國債券利息 20 萬元。依所得稅法規定，112 年度綜合所得總額及儲蓄投資特別扣除額金額各為何？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-024",110,"我國遺產稅的課徵採用超額累進的稅率結構，其稅率為下列何者？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-024",109,"依稅捐稽徵法第 5 條規定，財政部依互惠原則與外國政府或國際組織商訂稅務用途資訊交換；如果有關機關、機構未依規定進行金融帳戶盡職審查或其他審查並提供締約他方之資訊，依稅捐稽徵法第 46 條之 1 將由財政部或其授權之機關作何種處罰？",false,1786689128050]