[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-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-113-1-稅務相關法規概要-024","book-113-1-tax-law-024",113,1,24,"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？",{"A":17,"B":18,"C":19,"D":20},"債務人倒閉、逃匿、重整、和解或破產之宣告，或其他原因，致債權之一部或全部不能收回者，視為實際發生呆帳損失，並應於發生當年度沖抵備抵呆帳","債權中有逾期一年，經催收後，未經收取本金或利息者，視為實際發生呆帳損失，並應於發生當年度沖抵備抵呆帳","提列備抵呆帳，以應收帳款及應收票據為限，並包括已貼現之票據","備抵呆帳餘額，最高不得超過應收帳款及應收票據餘額之 3%；其為金融業者，則以其債權餘額估列之","A",null,"本題考點：《營利事業所得稅查核準則》第 94 條呆帳損失的提列基礎、備抵限額，以及視為實際發生呆帳的兩種法定事由。\n【正解理由】依《營利事業所得稅查核準則》第 94 條第五款，應收帳款、應收票據及各項欠款債權，有債務人倒閉、逃匿、重整、和解或破產之宣告，或其他原因，致債權之一部或全部不能收回者，視為實際發生呆帳損失，並應於發生當年度沖抵備抵呆帳，故選 A。\n【逐項排除】\n(A) 正確。所述情形即查核準則第 94 條第五款第一目，其中倒閉、逃匿尚須依同條第六款取具郵政事業無法送達之存證函。\n(B) 錯誤。查核準則第 94 條第五款第二目所定為債權逾期二年經催收後未經收取本金或利息，不是逾期一年。\n(C) 錯誤。查核準則第 94 條第一款明定提列備抵呆帳以應收帳款及應收票據為限，不包括已貼現之票據。\n(D) 錯誤。查核準則第 94 條第二款所定備抵呆帳餘額，最高不得超過應收帳款及應收票據餘額之百分之一，不是百分之三。\n【記憶點】備抵上限百分之一、逾期二年始視為呆帳、已貼現票據不進提列基礎。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-tax-law-023","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？",23,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-tax-law-025","根據現行營利事業所得稅查核準則之規定，下列營利事業所繳納之稅捐，何者得列為當期之費用？",25,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-tax-law-022","根據營利事業所得稅查核準則有關捐贈認列費用之規定，下列敘述何者正確？",22,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-tax-law-026","依據營利事業所得稅查核準則，下列何者應列為「非營業收入」？",26,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-113-1-tax-law-021","根據營利事業所得稅查核準則，有關折舊費用之提列，下列敘述何者錯誤？",21,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-tax-law-027","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？",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-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":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-024",111,"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？",{"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,1786689127038]