[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-tax-law-029":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-029","book-114-1-tax-law-029",114,1,29,"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？",{"A":17,"B":18,"C":19,"D":20},"非營業所必需之借款利息，不予認定","獨資之資本主及合夥組織之合夥人，所借貸之款項，均應以資本主往來論，不得列支利息","代銷商及經銷商保證金事先約定支付利息，並經查明對方列有利息收入者，應予核實認定","向金融業以外之借款利息，均不予認定","D",null,"本題考點：利息費用的認定規定，關鍵在於向金融業以外借款的利息是「全額不認」還是「超限不認」。\n【正解理由】依《營利事業所得稅查核準則》第 97 條第十四款，向金融業以外之借款利息，超過利率標準部分，不予認定；利率之最高標準，由財政部各地區國稅局參酌該區市場利率擬訂，報請財政部核定。可知法定效果是就超限部分剔除，並非一律不予認定。選項 D 把限額剔除寫成全額剔除，與該款不符，敘述錯誤，故選 D。\n【逐項排除】\n(A) 敘述正確。依《營利事業所得稅查核準則》第 97 條第二款，非營業所必需之借款利息，不予認定。\n(B) 敘述正確。依《營利事業所得稅查核準則》第 97 條第五款，獨資之資本主及合夥組織之合夥人，所借貸之款項，均應以資本主往來論，不得列支利息。\n(C) 敘述正確。依《營利事業所得稅查核準則》第 97 條第十五款，代銷商及經銷商保證金事先約定支付利息，並經查明對方列有利息收入者，應予核實認定。\n(D) 敘述錯誤。前揭第十四款只剔除超過利率標準的部分，未逾標準者仍得認列。\n【記憶點】非金融業借款利息不是不能列，是只砍超過核定利率標準的那一截。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-tax-law-032","下列有關營業稅申報繳納之規定，何者正確？",32,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-tax-law-029",113,"依據營利事業所得稅查核準則，有關帳簿憑證的查核，下列敘述何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-029",112,"總機構在我國境外之營利事業，在我國境內經營下列何種業務，其成本費用分攤計算困難者，可向財政部申請按其營業收入15%作為其在我國境內之營利事業所得額？①承包營建工程 ②經營國際運輸 ③出租機器設備 ④提供技術服務 ⑤出租影片",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-029",111,"營利事業在稽徵機關規定帳簿文據送交調查時間內，申請延期提示者，延長期限最長不得超過多久？可延長幾次？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-029",110,"依現行所得稅法規定，有關所得類別之敘述，下列何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-029",109,"下列何者不是稅捐稽徵法所稱，應由稅捐稽徵機關依稅籍底冊核定課徵之稅捐？",false,1786689126580]