[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-tax-law-027":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-027","book-114-1-tax-law-027",114,1,27,"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？",{"A":17,"B":18,"C":19,"D":20},"副產品及不堪使用之固定資產不得比照下腳提撥福利金","未成立職工福利委員會者，其舉辦員工文康、旅遊活動及聚餐等費用，不得職工福利科目列支","未成立職工福利委員會者，不得提撥福利金","若符合相關規定，下腳變價時可提撥 20%～40%為職工福利金","B",null,"本題考點：職工福利金的提撥與福利費用列支規定，以未成立職工福利委員會者的處理為區辨核心。\n【正解理由】依《營利事業所得稅查核準則》第 81 條第九款，未成立職工福利委員會者，其舉辦員工文康、旅遊活動及聚餐等費用，應先以職工福利科目列支，超過同條第八款規定限度部分，再以其他費用列支。選項 B 稱該等費用不得以職工福利科目列支，與該款所定「應先以職工福利科目列支」正好相反，敘述錯誤，故選 B。\n【逐項排除】\n(A) 敘述正確。依《營利事業所得稅查核準則》第 81 條第四款，副產品及不堪使用之固定資產並非下腳，不得比照下腳提撥福利金。\n(B) 敘述錯誤。前揭第九款明定應先以職工福利科目列支，超過限度部分才轉以其他費用列支。\n(C) 敘述正確。依《營利事業所得稅查核準則》第 81 條第八款，未成立職工福利委員會者，不得提撥福利金；其實際支付之福利費用，除員工醫藥費核實認定外，在不超過同條第二款第三目、第四目規定之限度內應予認定。\n(D) 敘述正確。依《營利事業所得稅查核準則》第 81 條第二款第四目，下腳變價時提撥百分之二十至四十為職工福利金。\n【記憶點】沒設福利委員會就不能提撥福利金，但文康旅遊聚餐仍要先掛職工福利科目。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-tax-law-030","依現行營利事業所得稅查核準則，有關無形資產之攤折，下列何者錯誤？",30,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-tax-law-027",113,"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？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-027",112,"依所得稅法規定，下列何種所得免納所得稅？①個人出售上市公司股票所得 ②因繼承而取得之財產 ③國立大學校長所領主管特支費 ④上市公司幹部所領主管特支費 ⑤個人接受公司贈與所取得之財產 ⑥出售未發行股票之股權憑證所獲所得",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-027",111,"根據營利事業所得稅查核準則，下列有關福利金之提撥標準及費用認列何者是錯誤的？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-027",110,"依據遺產及贈與稅法第 24 條之規定，贈與稅的申報期限為下列何者？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-027",109,"依稅捐稽徵法規定，財政部得予外國政府或國際組織進行稅務用途資訊交換及提供其他稅務協助，但諦約他方有下列何種情形，不得與其進行資訊交換？",false,1786689126555]