[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-tax-law-031":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-031","book-114-1-tax-law-031",114,1,31,"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？",{"A":17,"B":18,"C":19,"D":20},"0元","2,000 元","4,000 元","6,000 元","A",null,"本題考點：租期屆滿無條件移轉所有權的自用乘人小客車，其各期租金所含進項稅額可否扣抵銷項稅額。\n【正解理由】依《加值型及非加值型營業稅法》第 15 條第三項，進項稅額指營業人購買貨物或勞務時依規定支付之營業稅額；同法第 19 條第一項第五款則明定「自用乘人小汽車」之進項稅額不得扣抵銷項稅額。本題契約約定租期屆滿後無條件移轉該車予甲公司所有，甲公司最終取得者為該車本身，各期給付名為租金、實為取得該車之對價，仍受該款限制，故選 A。\n【逐項排除】\n(A) 該車最終無條件歸甲公司所有，屬《加值型及非加值型營業稅法》第 19 條第一項第五款所列之自用乘人小汽車，可扣抵之進項稅額為 0 元，敘述正確。\n(B) 2,000 元是甲公司每期實際負擔的營業稅額，但該稅額依前開第五款不得扣抵，不能列為可扣抵之進項稅額。\n(C) 4,000 元係誤將兩個月的稅額相加充作可扣抵數，且未處理不得扣抵的限制。\n(D) 6,000 元係誤以三個月合計，租賃期間三年之長短與可扣抵金額無關。\n【演算步驟】進項稅額 ＝ 每期租金 × 徵收率 ＝ 新臺幣 40,000 元 × 5% ＝ 新臺幣 2,000 元；該新臺幣 2,000 元屬自用乘人小汽車之進項稅額，不得扣抵，故可扣抵之進項稅額 ＝ 新臺幣 0 元。\n【記憶點】車子最後歸自己，租金就不只是租金；自用乘人小汽車的進項稅額一律零扣抵。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-tax-law-033","下列有關進項稅額之規定，何者錯誤？",33,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-tax-law-034","下列有關 114 年 5 月結算申報 113 年度綜合所得稅之說明，下列何者正確？",34,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-tax-law-031",113,"根據加值型及非加值型營業稅法之規定，下列何種情形非屬營業稅課徵範圍？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-031",112,"我國居住者個人甲 112 年所得資料如下：①申報 112 年度綜合所得淨額 450 萬元，一般所得稅額 95.8 萬元 ②直接持有符合受控外國企業制度之中華民國境外關係企業股份 10%，該關係企業當年度盈餘換算新臺幣為 800 萬元 ③交易在證券交易所上市之股票，利得 50 萬元 ④對政府捐贈 800 萬元（實物及現金各 400 萬元）全數申報列舉扣除額 ⑤取得美國有價證券利息 10 萬元。依所得基本稅額條例相關規定，112 年度基本所得額及基本稅額金額各為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-031",111,"依現行稅法，有陪侍服務酒吧的特種飲食業，營業稅稅率是多少？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-031",110,"丙公司 110 年期初備抵呆帳餘額為 4 萬元，期末有應收帳款 300 萬元及應收票據 200 萬元，則丙公司申報 110 年營利事業所得稅時，可申報呆帳多少元？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-031",109,"甲公司於 109 年 10 月 16 日購置自用乘人小汽車 3,000,000 元，另加計進項稅額 150,000 元供董事長使用，按平均法依耐用年數 5 年提列折舊，估計殘值 525,000 元。請問 109 年度折舊金額之帳列數與申報數為何？",false,1786689126603]