[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-tax-law-027":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-027","book-111-1-tax-law-027",111,1,27,"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？",{"A":17,"B":18,"C":19,"D":20},"創立時實收資本總額之 5%限度內一次提撥。每年得在不超過提撥金額 20%限度內，以費用列支","增資資本額之 5%限度內一次提撥。每年得在不超過提撥金額 20%限度內，以費用列支","每月營業收入總額內提撥 0.05%至 0.15%","下腳變價時提撥金額不得超過 20%限度內","D",null,"本題考點：《營利事業所得稅查核準則》第 81 條職工福利金的四種提撥標準及其比率。\n【正解理由】依《營利事業所得稅查核準則》第 81 條第二款第四目，職工福利金於下腳變價時提撥百分之二十至四十。條文定的是 20% 至 40% 的區間，本選項卻寫成「不得超過 20% 限度內」，把區間下限誤植為上限，故選 D。\n【逐項排除】\n(A) 依《營利事業所得稅查核準則》第 81 條第二款第一目，創立時實收資本總額之百分之五限度內一次提撥，每年得在不超過提撥金額百分之二十限度內以費用列支，敘述正確。\n(B) 依《營利事業所得稅查核準則》第 81 條第二款第二目，增資資本額之百分之五限度內一次提撥，每年費用列支限度同為提撥金額百分之二十，敘述正確。\n(C) 依《營利事業所得稅查核準則》第 81 條第二款第三目，每月營業收入總額內提撥百分之○‧○五至○‧一五，敘述正確。\n(D) 下腳變價之提撥為 20% 至 40%，並非以 20% 為上限，敘述錯誤。\n【演算步驟】設創立時實收資本總額為新臺幣 20,000,000 元：一次提撥上限 ＝ 新臺幣 20,000,000 元 × 5% ＝ 新臺幣 1,000,000 元；每年費用列支上限 ＝ 新臺幣 1,000,000 元 × 20% ＝ 新臺幣 200,000 元。\n【記憶點】資本五、下腳二成到四成，一次提撥後每年再乘二成列為費用。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-tax-law-028","根據營利事業所得稅查核準則，下列有關稅捐之認列何者是錯誤的？",28,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-tax-law-029","營利事業在稽徵機關規定帳簿文據送交調查時間內，申請延期提示者，延長期限最長不得超過多久？可延長幾次？",29,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-tax-law-030","下列何者進項稅額不得扣抵銷項稅額？①交際應酬用之貨物 ②機器設備 ③自用乘人小汽車 ④勞軍用之貨物 ⑤捐贈慈善單位之貨物",30,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-027",114,"依現行營利事業所得稅查核準則，有關職工福利金之規定，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-027",113,"依據營利事業所得稅查核準則，有關營利事業列報利息費用應注意事項，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-027",112,"依所得稅法規定，下列何種所得免納所得稅？①個人出售上市公司股票所得 ②因繼承而取得之財產 ③國立大學校長所領主管特支費 ④上市公司幹部所領主管特支費 ⑤個人接受公司贈與所取得之財產 ⑥出售未發行股票之股權憑證所獲所得",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-027",110,"依據遺產及贈與稅法第 24 條之規定，贈與稅的申報期限為下列何者？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-027",109,"依稅捐稽徵法規定，財政部得予外國政府或國際組織進行稅務用途資訊交換及提供其他稅務協助，但諦約他方有下列何種情形，不得與其進行資訊交換？",false,1786689128083]