[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-050":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-050","book-105-1-tax-law-050",105,1,50,"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？",{"A":17,"B":18,"C":19,"D":20},"遺產稅及贈與稅納稅義務人，應於稽徵機關送達核定納稅通知書之日起 2 個月內，繳清應納稅款","遺產稅或贈與稅應納稅額在 30 萬元以上，納稅義務人確有困難，不能一次繳納現金時，得於納稅期限內，向該管稽徵機關申請，分 18 期以內繳納，每期間隔以不超過 2 個月為限","遺產稅或贈與稅應納稅額在 30 萬元以上，納稅義務人確有困難，不能一次繳納現金時，得於納稅期限內，就現金不足繳納部分申請以在中華民國境內、外之課徵標的物或納稅義務人所有易於變價及保管之實物一次抵繳","中華民國境內之課徵標的物其申請抵繳日之時價較死亡或贈與日之時價為低者，其得抵繳之稅額，以該項財產價值占全部課徵標的物價值比例計算之應納稅額為限","C",null,"本題考點：遺產稅及贈與稅之繳納期限、分期繳納與實物抵繳，規定於《遺產及贈與稅法》第 30 條。\n【正解理由】依《遺產及贈與稅法》第 30 條第四項，應納稅額三十萬元以上、確有困難不能一次繳納現金時，得於納稅期限內就現金不足部分，申請以「在中華民國境內」之課徵標的物或易於變價及保管之實物一次抵繳。選項(C)寫成「境內、外之課徵標的物」，與條文不符，故選 C。\n【逐項排除】\n(A) 正確。《遺產及贈與稅法》第 30 條第一項：應於核定納稅通知書送達之日起二個月內繳清應納稅款。\n(B) 正確。《遺產及贈與稅法》第 30 條第二項：應納稅額三十萬元以上、確有困難者，得於納稅期限內申請分十八期以內繳納，每期間隔不超過二個月。\n(C) 錯誤（本題答案）。可抵繳者以境內之課徵標的物為限，條文無「境內、外」之寫法。\n(D) 正確。《遺產及贈與稅法》第 30 條第四項後段：抵繳日時價較死亡或贈與日為低者，得抵繳之稅額以該財產價值占全部課徵標的物價值之比例計算之應納稅額為限。\n【演算步驟】抵繳限額＝應納稅額×（該項財產價值÷全部課徵標的物價值）。例：應納稅額新臺幣 60 萬元，抵繳標的時價較死亡日為低、價值 200 萬元，全部課徵標的物價值 600 萬元；上限＝60 萬元×（200 萬元÷600 萬元）＝20 萬元。\n【記憶點】二個月繳清、三十萬以上可分十八期、抵繳限境內標的——「境內、外」是陷阱。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":13,"year":33,"session":13},"book-106-1-tax-law-001","財政部所發布之新解釋函令，對於尚未核課確定案件之效力適用情形為何？",106,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":33,"session":13},"book-106-1-tax-law-002","依現行稅捐稽徵法第 48 條之 2 的規定，違反稅法規定應處罰鍰之行為，其情節輕微，或漏稅在一定金額以下者，下列敘述何者正確？",2,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-tax-law-047","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：",47,{"webId":47,"stem":48,"number":49,"year":33,"session":13},"book-106-1-tax-law-003","依現行稅捐稽徵法之規定，關於稅捐核課期間之起算，下列敘述何者正確？",3,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-050",114,"依現行遺產及贈與稅法，贈與稅稅率為下列何者？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-050",113,"若國稅局核定遺產稅應納稅額 500 萬元，下列何種情形納稅義務人不可以申請以實物抵繳？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-050",112,"郭君結婚時，其祖父、父親、母親及大哥各自分別贈與現金 100 萬元。依遺產及贈與稅法第 20 條規定，前述贈與得「不計入贈與總額」之金額為多少？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-050",111,"被繼承人死亡後始經法院判決確定為其所有之財產，遺產稅納稅義務人應自判決確定之日起，多久時間內補申報遺產稅？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-050",110,"依所得稅法相關規定，營利事業認列捐贈之費用，下列敘述何者錯誤？",false,1786689131454]