[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-tax-law-017":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-114-1-稅務相關法規概要-017","book-114-1-tax-law-017",114,1,17,"依現行所得稅法，營利事業之銷貨，未給與他人銷貨憑證，或未將銷貨憑證存根保存者，稽徵機關得按：",{"A":17,"B":18,"C":19,"D":20},"當年度當地該項貨品之最高價格，核定其銷貨價格","前一年度當地該項貨品之最高價格，核定其銷貨價格","當年度當地該項貨品之最低價格，核定其銷貨價格","前一年度當地該項貨品之最低價格，核定其銷貨價格","A",null,"本題考點：《所得稅法》第 27 條在營利事業欠缺進銷貨憑證時的核定方式，時點、地點與價格高低三個要素的搭配。\n【正解理由】依《所得稅法》第 27 條第二項，「營利事業之銷貨，未給與他人銷貨憑證，或未將銷貨憑證存根保存者，稽徵機關得按當年度當地該項貨品之最高價格，核定其銷貨價格」。時點是當年度、地點是當地、價格取最高，三者缺一即與條文不符。故選 A。\n【逐項排除】\n(A) 當年度、當地、該項貨品之最高價格核定銷貨價格，與《所得稅法》第 27 條第二項的文字完全相符。\n(B) 價格方向正確，但時點誤為前一年度，《所得稅法》第 27 條第二項寫的是當年度。\n(C) 時點正確，但價格方向誤為最低，最低價格是《所得稅法》第 27 條第一項核定進貨成本的標準。\n(D) 時點與價格方向皆與《所得稅法》第 27 條第二項不符，且最低價格屬同法第 27 條第一項進貨成本的規定。\n【記憶點】銷貨缺憑證按最高價核銷貨價格，進貨缺憑證按最低價核進貨成本，收入取高、成本取低，方向剛好相反。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-tax-law-016","依現行所得稅法，公司股東所獲分配之股利屬於下列何項所得？",16,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-tax-law-018","現行所得稅法中有關噸位稅之規定，下列何者錯誤？",18,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-tax-law-015","依現行所得稅法，下列何者不是免稅所得？",15,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-tax-law-019","白君為居住者，其 113 年度所得如下（以下皆為新臺幣）：①房地合一所得 120 萬元 ②大陸所得 15 萬元 ③日本所得 20 萬元 ④分開計稅之股利所得 300 萬元，其 113 年之基本所得額為若干元？",19,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-tax-law-014","下列所得之分類何者正確？",14,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-tax-law-020","依現行法規，個人基本稅額及營利事業基本稅額之稅率分別為下列何者？",20,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-tax-law-017",113,"依據所得稅法，有關營利事業所得稅的暫繳規定，下列敘述何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-017",112,"下列有關執行業務者課稅規定，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-017",111,"總機構在中華民國境內之營利事業，其房地交易所得不併計營利事業所得額者，依下列何者稅率分開計算應納稅額？①45% ②35% ③20% ④15% ⑤10%",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-017",110,"有關小規模營業人之敘述，下列何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-017",109,"甲公司 108 年度透過私立學校興學基金會指定對Ａ財團法人私立學校捐贈新臺幣 250 萬元；另直接捐贈予Ｂ財團法人私立學校運動器材用品價值 50 萬元。若該公司當年度之營業毛利為 1,000 萬元，營業費用（含捐贈費用）800 萬元，無營業外收入及損失，請問甲公司申報 108 年度營利事業所得稅可認列之捐贈總額為新臺幣多少元？",false,1786689126450]