[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-tax-law-049":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-049","book-106-1-tax-law-049",106,1,49,"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？",{"A":17,"B":18,"C":19,"D":20},"扶養義務人為受扶養人支付之生活費、教育費及醫藥費","保證人因履行保證責任，而代主債務人清償債務，並無償免除其債務者","先生贈與太太之財產","捐贈公益慈善機關之財產","B",null,"本題考點：以贈與論之財產移動與不計入贈與總額項目之區辨。\n【正解理由】依《遺產及贈與稅法》第 5 條第一款，財產之移動，在請求權時效內無償免除或承擔債務者，其免除或承擔之債務，以贈與論，課徵贈與稅。保證人因履行保證責任代主債務人清償債務後，對主債務人取得求償債權；其後無償免除該債務，即屬在請求權時效內無償免除債務，應以贈與論課徵贈與稅，故選 B。\n【逐項排除】\n(A) 依《遺產及贈與稅法》第 20 條第一項第四款，扶養義務人為受扶養人支付之生活費、教育費及醫藥費，不計入贈與總額，無庸課徵贈與稅。\n(B) 無償免除主債務人所負之債務，合致《遺產及贈與稅法》第 5 條第一款以贈與論之要件，應課徵贈與稅，為正確答案。\n(C) 依《遺產及贈與稅法》第 20 條第一項第六款，配偶相互贈與之財產不計入贈與總額，先生贈與太太之財產免課贈與稅。\n(D) 依《遺產及贈與稅法》第 20 條第一項第一款及第三款，捐贈各級政府及公立教育、文化、公益、慈善機關之財產，以及捐贈依法登記為財團法人組織且符合行政院規定標準之教育、文化、公益、慈善、宗教團體及祭祀公業之財產，均不計入贈與總額。\n【記憶點】無償免除債務以贈與論；扶養費、配偶互贈、公益捐贈皆屬不計入贈與總額之項目。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":13,"year":41,"session":13},"book-107-1-tax-law-001","依加值型及非加值型營業稅法（以下簡稱營業稅法）相關規定，下列何者得免用或免開統一發票？ ①公用事業 ②理髮業 ③計程車業 ④幼稚園提供之教育勞務",107,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":41,"session":13},"book-107-1-tax-law-002","依營業稅法相關規定，依特種稅額計算之行業中，下列何者得申請按加值型營業稅計算應納稅額？",2,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-049",114,"依現行遺產及贈與稅法，下列何者應計入贈與總額計稅？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-049",113,"下列何種情形須課徵贈與稅？①在請求權時效內無償免除債務 ②提出已支付價款確實證明的二親等親屬間財產之買賣，且該已支付之價款非由出賣人貸與或提供擔保向他人借得 ③法人贈與給另一法人 ④以顯著不相當之代價，讓與財產、免除或承擔債務",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-049",112,"關於遺產稅及贈與稅之申報規定，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-049",111,"依現行稅法，下列關於贈與稅之計算，何者有誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-049",110,"營利事業分期付款銷貨採下列那種方法計算損益者，有關銷貨收入之應收債權，不得提列備抵呆帳？",false,1786689130984]