[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-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-114-1-稅務相關法規概要-026","book-114-1-tax-law-026",114,1,26,"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？",{"A":17,"B":18,"C":19,"D":20},"對中小企業發展基金之捐贈","對政黨、政治團體及擬參選人之捐贈","依文化創意產業發展法規定所為之捐贈","對特定學校法人或私立學校之捐款","A",null,"本題考點：各類捐贈列為當年度費用或損失的限額梯階，哪一種不受金額限制而得全數列支。\n【正解理由】依《營利事業所得稅查核準則》第 79 條第一款第一目，為協助國防建設、慰勞軍隊、對各級政府、合於運動產業發展條例第 26 條、災害防救法第 44 條第 2 項、中小企業發展基金之捐贈及經財政部專案核准之捐贈，不受金額限制。對中小企業發展基金之捐贈即明列於該目，故得全數列入營利事業當年度之費用或損失，故選 A。\n【逐項排除】\n(A) 正確。中小企業發展基金之捐贈列於前揭第一款第一目之不受金額限制項目。\n(B) 錯誤。依《營利事業所得稅查核準則》第 79 條第一款第二目，依政治獻金法第 19 條第 2 項對政黨、政治團體及擬參選人之捐贈，以不超過所得額百分之十為限，其總額並不得超過新臺幣五十萬元。\n(C) 錯誤。依《營利事業所得稅查核準則》第 79 條第一款第七目，依文化創意產業發展法第 26 條規定所為捐贈，以不超過新臺幣一千萬元或所得額百分之十為限。\n(D) 錯誤。依《營利事業所得稅查核準則》第 79 條第一款第六目，透過財團法人私立學校興學基金會未指定對特定學校法人或私立學校之捐款始得全數列為費用；指定對特定學校法人或私立學校之捐款，以不超過所得額百分之二十五為限。\n【記憶點】國防、各級政府、中小企業發展基金無上限；一指定給特定私校就掉到所得額二成五。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-tax-law-024","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？",24,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-tax-law-028","依現行營利事業所得稅查核準則，有關備抵呆帳之規定，下列何者錯誤？",28,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-tax-law-029","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？",29,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-tax-law-026",113,"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」？",{"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,1786689126551]