[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-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-106-1-稅務相關法規概要-050","book-106-1-tax-law-050",106,1,50,"依現行遺產及贈與稅法規定，下列何項應計入遺產課稅？",{"A":17,"B":18,"C":19,"D":20},"被繼承人收藏之藝術品","被繼承人之發明專利權","被繼承人死亡前 5 年內贈與其配偶之財產","被繼承人生前教學用之鋼琴，價值$300,000","A",null,"本題考點：遺產總額之範圍，與不計入遺產總額項目之界線。\n【正解理由】依《遺產及贈與稅法》第 14 條，遺產總額應包括被繼承人死亡時之全部財產，但同法第 16 條規定不計入遺產總額之財產不包括在內。《遺產及贈與稅法》第 16 條第五款所定不計入者，以被繼承人自己創作之著作權、發明專利權及藝術品為限；被繼承人收藏之藝術品係購藏取得而非自己創作，不在不計入之列，應計入遺產總額課徵遺產稅，故選 A。\n【逐項排除】\n(A) 收藏之藝術品非被繼承人自己創作，不合致《遺產及贈與稅法》第 16 條第五款之要件，應計入遺產課稅，為正確答案。\n(B) 發明專利權源自被繼承人自己之發明創作，依《遺產及贈與稅法》第 16 條第五款不計入遺產總額。\n(C) 依《遺產及贈與稅法》第 15 條第一項，被繼承人死亡前二年內贈與配偶之財產始視為遺產併入遺產總額；本選項所指死亡前五年之贈與已逾二年，不在擬制併入之列。\n(D) 教學用鋼琴屬被繼承人職業上之工具，價值新臺幣 300,000 元，依《遺產及贈與稅法》第 16 條第七款，職業上之工具總價值在四十萬元以下部分不計入遺產總額。\n【記憶點】自己創作的不計入、收藏來的要計入；死亡前贈與抓二年內，職業工具四十萬以下免計。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":13,"year":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":33,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":33,"session":13},"book-107-1-tax-law-003","依營業稅法相關規定，下列何者並非得扣抵稅額之進項憑證應記載之事項？",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,1786689130991]