[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-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-106-1-稅務相關法規概要-047","book-106-1-tax-law-047",106,1,47,"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？",{"A":17,"B":18,"C":19,"D":20},"106 年 2 月 2 日起 30 日內申報，贈與淨額$2,000,000","106 年 3 月 2 日起 30 日內申報，贈與淨額$2,800,000","106 年 3 月 2 日起 30 日內申報，贈與淨額$3,000,000","106 年 4 月 2 日起 30 日內申報，贈與淨額$4,000,000","B",null,"本題考點：同一年多次贈與之首次申報時點與贈與淨額計算。\n【正解理由】依《遺產及贈與稅法》第 24 條第一項，贈與人在一年內贈與之財產總值超過免稅額時，應於超過免稅額之贈與行為發生後三十日內申報；免稅額依《遺產及贈與稅法》第 22 條為每年新臺幣 220 萬元。2 月 1 日贈與 2,000,000 元，未超過免稅額 2,200,000 元，尚無申報義務；3 月 1 日再贈與 3,000,000 元，累計 5,000,000 元已超過，應自 106 年 3 月 2 日起三十日內首次申報。贈與淨額為當年累計總額 5,000,000 元減免稅額 2,200,000 元，即新臺幣 2,800,000 元，故選 B。\n【逐項排除】\n(A) 首次贈與後累計僅 2,000,000 元未超過免稅額，依《遺產及贈與稅法》第 24 條第一項尚無申報義務，期限與淨額均誤。\n(B) 期限自超過免稅額之 3 月 1 日贈與後起算三十日，淨額 5,000,000 元減 2,200,000 元為 2,800,000 元，皆正確。\n(C) 期限正確，但 3,000,000 元係誤以單次贈與額為淨額，未按累計總額減除免稅額。\n(D) 累計超過免稅額之時點為 3 月 1 日而非 4 月 1 日，4,000,000 元亦非淨額。\n【記憶點】累計超過 220 萬那次贈與後三十日內申報；淨額＝當年累計總額－220 萬。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-tax-law-046","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？",46,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-tax-law-050","依現行遺產及贈與稅法規定，下列何項應計入遺產課稅？",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,1786689130941]