[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-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-114-1-稅務相關法規概要-024","book-114-1-tax-law-024",114,1,24,"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？",{"A":17,"B":18,"C":19,"D":20},"全部毛利法","毛利百分比法","普通銷貨法","淨利法","D",null,"本題考點：分期付款銷貨當期損益的法定計算方法只有三種，本題要找出不在法定清單內的那一個。\n【正解理由】依《營利事業所得稅查核準則》第 16 條第一項，「營利事業分期付款之銷貨，其當期損益得依下列方法擇一計算」，該項所列僅有第一款全部毛利法、第二款毛利百分比法與第三款普通銷貨法三種，並無「淨利法」，故選 D。\n【逐項排除】\n(A) 屬法定方法，可據以計算。全部毛利法為前揭第一項第一款，依出售年度內全部銷貨金額，減除銷貨成本（包括分期付款貨品之全部成本）後計算之。\n(B) 屬法定方法，可據以計算。毛利百分比法為前揭第一項第二款，依出售年度約載分期付款之銷貨價格及成本計算毛利率，以後各期收取之分期價款按此項比率計算其利益及應攤計之成本。\n(C) 屬法定方法，可據以計算。普通銷貨法為前揭第一項第三款，除依現銷價格及成本核計當年度損益外，其約載分期付款售價高於現銷價格部分為未實現之利息收入，嗣後分期按利息法認列利息收入。\n(D) 不屬法定方法，無法據以計算。淨利法不在《營利事業所得稅查核準則》第 16 條第一項所列三款之中。\n【記憶點】分期付款銷貨三選一：全部毛利、毛利百分比、普通銷貨，沒有淨利法。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-tax-law-023","甲營造公司承包乙公司的建廠工程，工期約 2 年，但各期應收工程價款無法估計，則有關工程損益之計算，應採下列何種方法？",23,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-tax-law-025","依現行營利事業所得稅查核準則，薪資支出不包含下列何者？",25,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-tax-law-022","營利事業適用盈虧互抵時，應將各該期下列何者所得，先抵減各該期核定虧損後，再以虧損之餘額扣除？",22,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-tax-law-026","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？",26,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-tax-law-021","乙公司為電子產品外銷廠商，其 113 年度外銷貨品一批，售價 8,000 萬元，預收貨款 3,000 萬元，餘額 5,000 萬元待交貨時再收。該批貨品於 113 年 12 月 28 日報關出口，於 114 年 1 月 10 日運抵目的地交貨，請問該銷貨收入屬那一年度？",21,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-tax-law-027","依現行營利事業所得稅查核準則，有關職工福利金之規定，下列何者錯誤？",27,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-tax-law-024",113,"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？",{"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,1786689126523]