[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-tax-law-028":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-028","book-111-1-tax-law-028",111,1,28,"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？",{"A":17,"B":18,"C":19,"D":20},"依特種稅額計算繳納之營業稅以稅捐科目列支","加值型營業稅中不得扣抵之進項稅額不得列為成本費用或損失","營利事業扣繳他人所得稅款不得列為成本或捐費","購買房地所繳之契稅、印花稅等應併入房地之成本","B",null,"本題考點：《營利事業所得稅查核準則》第 90 條稅捐各款的分類，重點在不得扣抵之進項稅額究竟能否轉列成本費用。\n【正解理由】依《營利事業所得稅查核準則》第 90 條第十三款，依《加值型及非加值型營業稅法》第 19 條第一項及第二項規定不得扣抵之進項稅款，得就其支出之性質按原支出項目列支。條文明白允許轉列原支出項目，並非一律不得列為成本費用或損失，本選項敘述與之相反，故選 B。\n【逐項排除】\n(A) 依《營利事業所得稅查核準則》第 90 條第十五款，依《加值型及非加值型營業稅法》第四章第二節計算繳納之營業稅，應以稅捐科目列支；該節即特種稅額計算，敘述正確。\n(B) 不得扣抵之進項稅款依《營利事業所得稅查核準則》第 90 條第十三款得按原支出項目列支，並非不得列為成本費用或損失，敘述錯誤。\n(C) 依《營利事業所得稅查核準則》第 90 條第三款，扣繳他人之所得稅款，不得列為本事業之損費，敘述正確。\n(D) 依《營利事業所得稅查核準則》第 90 條第十一款，購買土地、房屋所繳之契稅、印花稅等，應併入土地或房屋之成本，敘述正確。\n【記憶點】不得扣抵的進項稅回原科目列支，扣繳他人稅款則永不得列費。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-tax-law-031","依現行稅法，有陪侍服務酒吧的特種飲食業，營業稅稅率是多少？",31,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-028",114,"依現行營利事業所得稅查核準則，有關備抵呆帳之規定，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-028",113,"依據營利事業所得稅查核準則，下列支出不屬於可核實認定的費用或損失？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-028",112,"依所得稅法及相關法規規定，下列有關扣繳義務人之敘述，何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-028",110,"依所得稅法相關規定，下列何項特別扣除額係以個人為單位？①長期照顧 ②儲蓄投資 ③教育學費 ④ 保險費 ⑤幼兒學前",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-028",109,"依現行所得稅法及所得基本稅額條例之規定，下列敘述何者正確？",false,1786689128096]