問題詳情
39.營利事業與國內外其他營利事業具有從屬關係，或直接間接為另一事業所有或控制，其相互間有關收益、成本、費用與損益之攤計，如有以不合營業常規之安排，規避或減少納稅義務者，應如何處置？
(A)稽徵機關為正確計算該事業之所得額，得報經財政部核准按營業常規予以調整
(B)稽徵機關應命該營利事業另行申報並課以罰鍰
(C)稽徵機關逕為調整
(D)向高等行政法院起訴，由法院判決其正確金額
(A)稽徵機關為正確計算該事業之所得額，得報經財政部核准按營業常規予以調整
(B)稽徵機關應命該營利事業另行申報並課以罰鍰
(C)稽徵機關逕為調整
(D)向高等行政法院起訴，由法院判決其正確金額
參考答案
答案：A
難度：簡單0.756983
統計：A(271),B(36),C(6),D(1),E(0) #
個人：尚未作答書單：稅率、計算、稅法所稱「核課期間」之意義及如何計算？、營利事業所得稅結算申報採用藍色申報書，有何優惠規定
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