[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-tax-law-046":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-106-1-稅務相關法規概要-046","book-106-1-tax-law-046",106,1,46,"張大華於 104 年 12 月 1 日放棄中華民國國籍，於 106 年 11 月 18 日首次將財產贈與其子女，包括國外存款$2,600,000、市價$10,000,000 之國內土地（土地公告現值$8,000,000），請問贈與總額為何？",{"A":17,"B":18,"C":19,"D":20},"$8,000,000","$10,000,000","$10,600,000","$12,600,000","C",null,"本題考點：棄籍未滿二年者之贈與稅課稅範圍，及土地之估價基準。\n【正解理由】依《遺產及贈與稅法》第 3-1 條，贈與行為發生前二年內自願喪失中華民國國籍者，仍應依關於中華民國國民之規定課徵贈與稅。張大華 104 年 12 月 1 日棄籍，至 106 年 11 月 18 日贈與未滿二年，故依《遺產及贈與稅法》第 3 條第一項，就境內、境外財產全部課徵贈與稅，國外存款新臺幣 2,600,000 元應計入。又依《遺產及贈與稅法》第 10 條第一項及第三項，贈與財產以贈與時之時價計算，土地以公告土地現值為準，國內土地按公告現值 8,000,000 元計入。贈與總額為 2,600,000 元加 8,000,000 元，合計新臺幣 10,600,000 元，故選 C。\n【逐項排除】\n(A) 僅計土地公告現值，漏計國外存款；依《遺產及贈與稅法》第 3-1 條，棄籍未滿二年者仍應就境內外財產課徵。\n(B) 誤按土地市價計價且漏計國外存款；依《遺產及贈與稅法》第 10 條第三項，土地應以公告土地現值為準。\n(C) 國外存款 2,600,000 元加土地公告現值 8,000,000 元，合計 10,600,000 元，計算正確。\n(D) 誤以土地市價加國外存款計算；市價非《遺產及贈與稅法》第 10 條所定之估價基準。\n【記憶點】棄籍未滿二年照國民規定課、境內外全計；土地看公告現值，市價是干擾項。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-tax-law-045","依現行營業稅法與統一發票使用辦法之規定，下列那些情況，營業人得製發普通收據，免用統一發票？ ① 兼營應稅及免稅貨物之營業人 ②小規模營業人 ③特種飲食業之營業人 ④法院、海關拍賣沒入或查封之財產 ⑤經核准登記之攤販",45,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-tax-law-047","李中華分別於 106 年 2 月 1 日、3 月 1 日及 4 月 1 日將財產贈與子女，歷次金額依序為$2,000,000、$3,000,000 及$4,000,000。請問李君 106 年度首次申報贈與稅之期限及贈與淨額分別為何？",47,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-106-1-tax-law-044","下列何項非屬營業人開立統一發票應載明事項？",44,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-tax-law-048","遺產稅納稅義務人以實物抵繳遺產稅時，下列敘述何者正確？",48,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-106-1-tax-law-043","依統一發票使用辦法之規定，下列敘述何者正確？",43,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-tax-law-049","依現行遺產及贈與稅法之規定，下列那些行為須課徵贈與稅？",49,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-046",114,"李君於 113 年死亡，遺產總額為 1,500 萬元，遺產淨額為 200 萬元，遺產總額中，有 A 公司上市股票 5,000 股，納稅義務人欲以該股票抵繳遺產稅，死亡日收盤價為每股 300 元，抵繳日收盤價為每股 150 元，請問可抵繳若干遺產稅？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-046",113,"下列財產移轉的情形，有關贈與稅徵免之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-046",112,"甲於 112 年 6 月 2 日將所有土地贈與成年子女乙，下列何種情形不符合遺產及贈與稅法第 7 條以受贈人為納稅義務人之規定？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-046",111,"111 年發生之繼承或贈與案件適用下列何者金額時，已依規定按物價指數進行調整？①喪葬費扣除額 ②遺產稅之免稅額 ③配偶扣除額 ④被繼承人職業上之工具 ⑤贈與稅之免稅額",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-046",110,"被繼承人之下列財產，何者無需列入遺產總額？①捐贈給臺北市政府之遺產 ②遺產中作農業使用之農業用地 ③以部分遺產成立基金會 ④被繼承人遺產中經政府闢為公眾通行道路之土地",false,1786689130937]