[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-tax-law-026":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-026","book-113-1-tax-law-026",113,1,26,"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」？",{"A":17,"B":18,"C":19,"D":20},"繳納的稅捐原以費用列帳者，如於繳納年度收到退稅款時","繳納的稅捐原以費用列帳者，如於以後年度始收到退稅款者","繳納外銷品進口原料應以成本列帳的稅捐，其成品於當年度外銷並收到海關退稅款者","繳納外銷品進口原料應以成本列帳的稅捐，其成品於次年度外銷並收到海關退稅款者","B",null,"本題考點：《營利事業所得稅查核準則》第 33 條，退稅款應沖回原科目、列為非營業收入，或作為成本減項的分流判準。\n【正解理由】依《營利事業所得稅查核準則》第 33 條第一項，營利事業繳納之稅捐原以費用列帳者，如於繳納年度收到退稅款時，應以原科目沖回，如於以後年度始收到退稅款者，應列為收到年度之非營業收入，故選 B。\n【逐項排除】\n(A) 錯誤。查核準則第 33 條第一項前段就繳納年度即收到退稅款者，要求以原科目沖回，直接沖減當年度費用，不列為非營業收入。\n(B) 正確。跨年度始收到退稅款時，原費用已隨該年度損益結算完畢，故改列為收到年度之非營業收入。\n(C) 錯誤。查核準則第 33 條第二項就外銷品進口原料之稅捐，其成品於當年度外銷並收到海關退稅款者，應自成本項下沖減。\n(D) 錯誤。查核準則第 33 條第二項後段規定成品於次年度始外銷者，不論是否收到海關退稅款，均於該次年度列為成本減項。\n【記憶點】原以費用列帳者看年度：當年沖回原科目、隔年列非營業收入；原以成本列帳者一律走成本減項。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-tax-law-024","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？",24,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-tax-law-028","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？",28,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-tax-law-029","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？",29,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-026",114,"依現行營利事業所得稅查核準則，下列何種捐贈可全數列入營利事業當年度之費用或損失？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-026",112,"A 公司為貿易業，111 年聘僱甲員工，每月薪資 6 萬元（內含甲自願提繳勞工退休金 3,600 元），共 12 個月，每月另給付伙食費 5,000 元，年底給付 1 個月年終獎金，並以甲為受益人為其投保團體人壽保險，每年負擔保險費 3,000 元，甲當年應公司要求出差 2 次，共支領差旅費 4 萬元，A 公司應申報甲員工 111 年度薪資所得扣繳憑單之給付總額為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-026",111,"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？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-026",110,"贈與稅的應納稅額最少在多少元以上，納稅義務人確有困難無法一次繳納現金者，可以申請分期繳納？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-026",109,"依稅捐稽徵法規定，下列敘述何者正確？",false,1786689127064]