[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-tax-law-028":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-028","book-114-1-tax-law-028",114,1,28,"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？",{"A":17,"B":18,"C":19,"D":20},"營利事業提列備抵呆帳，以應收帳款及應收票據為限，不包括已貼現之票據","營利事業採普通銷貨法計算損益者，其約載分期付款售價與現銷價格之差額部分之債權，不得提列備抵呆帳","營利事業備抵呆帳餘額，最高不得超過應收帳款及應收票據餘額之 3%","營利事業之債權中有逾期 2 年，經催收後，未經收取本金或利息者，視為實際發生呆帳損失，並應於發生當年度沖抵備抵呆帳","C",null,"本題考點：備抵呆帳的提列客體與提列上限，其中上限比率是本題的判準。\n【正解理由】依《營利事業所得稅查核準則》第 94 條第二款，備抵呆帳餘額最高不得超過應收帳款及應收票據餘額之百分之一；其為金融業者，應就其債權餘額按上述限度估列之。選項 C 寫成百分之三，與該款所定百分之一不符，敘述錯誤，故選 C。\n【逐項排除】\n(A) 敘述正確。依《營利事業所得稅查核準則》第 94 條第一款，提列備抵呆帳以應收帳款及應收票據為限，不包括已貼現之票據。\n(B) 敘述正確。依《營利事業所得稅查核準則》第 94 條第四款，採普通銷貨法計算損益者，其約載分期付款售價與現銷價格之差額部分之債權，不得提列備抵呆帳。\n(C) 敘述錯誤。上限為應收帳款及應收票據餘額之百分之一，並非百分之三。\n(D) 敘述正確。依《營利事業所得稅查核準則》第 94 條第五款第二目，債權中有逾期二年，經催收後未經收取本金或利息者，視為實際發生呆帳損失，並應於發生當年度沖抵備抵呆帳。\n【記憶點】備抵呆帳上限是應收帳款與應收票據餘額的百分之一，逾期二年催收無果視為呆帳。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-tax-law-031","甲公司每月支付租金 40,000 元向乙租賃公司租用自用乘人小客車 1 輛，租賃期間為 3 年，租期屆滿後無條件移轉給甲公司所有，請問每期申報營業稅時，小客車租賃費用可扣抵之進項稅額為若干元？",31,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-tax-law-028",113,"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？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-028",112,"依所得稅法及相關法規規定，下列有關扣繳義務人之敘述，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-028",111,"根據營利事業所得稅查核準則，下列有關稅捐之認列何者是錯誤的？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-028",110,"依所得稅法相關規定，下列何項特別扣除額係以個人為單位？①長期照顧 ②儲蓄投資 ③教育學費 ④ 保險費 ⑤幼兒學前",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-028",109,"依現行所得稅法及所得基本稅額條例之規定，下列敘述何者正確？",false,1786689126575]