[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-047":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-105-1-稅務相關法規概要-047","book-105-1-tax-law-047",105,1,47,"依現行規定，被繼承人死亡前因重病無法處理事務期間出售名下財產，其繼承人對該項出售財產價金不能證明其用途者：",{"A":17,"B":18,"C":19,"D":20},"列入遺產課稅","屬於不計入遺產總額","列入贈與課稅","屬於不計入贈與總額","A",null,"本題考點：被繼承人死亡前因重病無法處理事務期間出售財產，繼承人對出售價金不能證明用途時之遺產稅處理。\n【正解理由】依《遺產及贈與稅法》第 1 條，凡經常居住中華民國境內之中華民國國民死亡時遺有財產者，應就其全部遺產課徵遺產稅；同法第 14 條並明定，遺產總額應包括被繼承人死亡時依第一條規定之全部財產。重病期間出售財產所得之價金，本屬被繼承人財產之一部；就繼承人不能證明價金用途之情形，《遺產及贈與稅法施行細則》定有明文，該項價金仍應列入遺產課稅，故選 A。\n【逐項排除】\n(A) 正確。價金於用途不能證明時列入遺產課稅，維持遺產總額之完整。\n(B) 錯誤。《遺產及贈與稅法》第 16 條係逐款列舉不計入遺產總額之財產（如捐贈各級政府之財產、指定受益人之人壽保險金額等），重病期間出售財產之價金不在各款之列。\n(C) 錯誤。依《遺產及贈與稅法》第 4 條第二項，贈與指財產所有人以自己之財產無償給予他人、經他人允受而生效力之行為；出售財產係取得對價之有償行為，與贈與要件不合，無從列入贈與課稅。\n(D) 錯誤。《遺產及贈與稅法》第 20 條所列不計入贈與總額之項目（如配偶相互贈與之財產、扶養義務人支付之生活費等），均以存在贈與行為為前提；本題情形並非贈與，亦無該條適用餘地。\n【記憶點】重病期間賣財產、價金去向講不清——整筆列入遺產課稅，不是贈與的問題。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-tax-law-046","依現行規定，若財產為繼承人公同共有之遺產且該遺產為被繼承人單獨所有，納稅義務人申請以該財產抵繳遺產稅條件：",46,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-tax-law-048","吉米為美國公民，因深愛臺灣在臺居住滿 10 年，但未歸化取得中華民國國籍。若吉米想要將財產贈與給其子女與朋友，試問下列敘述何者正確？",48,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-tax-law-045","依統一發票使用辦法規定，下列那一選項不得免用或免開統一發票？",45,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-tax-law-049","依遺產及贈與稅法規定，下列有關遺產稅免稅額與扣除額之敘述何者錯誤？",49,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-tax-law-044","依統一發票使用辦法規定，下列那一選項不是主管稽徵機關停止營業人購買統一發票之原因？",44,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-050","依遺產及贈與稅法規定，下列有關遺產稅及贈與稅應納稅額之規定何者錯誤？",50,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-047",114,"下列何者非屬遺產及贈與稅法第 16 條「不計入遺產總額」之財產？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-047",113,"有關遺產稅繳納之相關規定，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-047",112,"丙於 112 年 6 月 2 日死亡，其所遺財產如下：①自行創作之版畫 ②向他人購入之專利權 ③無償供公眾通行之道路土地經主管機關證明，且非屬建造房屋應保留之法定空地 ④尚未收取之債權。以上何者不計入遺產總額課徵遺產稅？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-047",111,"下列何項財產不計入遺產總額？①公共設施保留地 ②農業用地 ③公眾通行道路之土地 ④勞工之保險金額 ⑤出價取得之專利權",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-047",110,"擔保稅款之擔保品計價，下列何者錯誤？",false,1786689131422]