[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-tax-law-029":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-029","book-111-1-tax-law-029",111,1,29,"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？",{"A":17,"B":18,"C":19,"D":20},"1 個月；1 次","1 個月；2 次","2 個月；1 次","2 個月；2 次","A",null,"本題考點：營利事業於稽徵機關規定送交調查時間內申請延期提示帳簿文據時，稽徵機關得准予延長的期限上限與次數。\n【正解理由】依《營利事業所得稅查核準則》第 6 條第三項，營利事業如在規定送交調查時間以內申請延期提示帳簿文據者，稽徵機關應予受理，但延長之期限最長不得超過一個月，並以一次為限。期限上限為 1 個月、次數以 1 次為限，故選 A。\n【逐項排除】\n(A) 1 個月、1 次，與《營利事業所得稅查核準則》第 6 條第三項但書「最長不得超過一個月，並以一次為限」完全相符，敘述正確。\n(B) 期限雖為 1 個月，但次數寫成 2 次，與《營利事業所得稅查核準則》第 6 條第三項但書「以一次為限」不符，敘述錯誤。\n(C) 次數雖為 1 次，但期限寫成 2 個月，超過《營利事業所得稅查核準則》第 6 條第三項但書所定一個月之上限，敘述錯誤。\n(D) 期限 2 個月、次數 2 次，期限與次數兩項均與《營利事業所得稅查核準則》第 6 條第三項但書不符，敘述錯誤。\n【記憶點】延期提示帳簿文據：一個月、一次為限，兩個數字都是一。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-tax-law-032","依現行稅法，小規模營業人的定義為下列何者？①無固定營業場所 ②規模狹小 ③交易零星 ④每月銷售額免用統一發票",32,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-029",114,"依現行營利事業所得稅查核準則，有關利息費用之規定，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-029",113,"依據營利事業所得稅查核準則，有關帳簿憑證的查核，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-029",112,"總機構在我國境外之營利事業，在我國境內經營下列何種業務，其成本費用分攤計算困難者，可向財政部申請按其營業收入15%作為其在我國境內之營利事業所得額？①承包營建工程 ②經營國際運輸 ③出租機器設備 ④提供技術服務 ⑤出租影片",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-029",110,"依現行所得稅法規定，有關所得類別之敘述，下列何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-029",109,"下列何者不是稅捐稽徵法所稱，應由稅捐稽徵機關依稅籍底冊核定課徵之稅捐？",false,1786689128100]