[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-tax-law-020":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-107-1-稅務相關法規概要-020","book-107-1-tax-law-020",107,1,20,"依現行遺贈稅法規定，下列何項行為需課徵贈與稅？",{"A":17,"B":18,"C":19,"D":20},"逾請求權時效無償免除債務","將淨值 500 萬元未上市公司股票以 300 萬元賣給他人","向父親購買房屋能提出支付價款之確實證明，且其價款非向父親借貸取得","債務人依破產法破產，債權人因而有部分債權無法收回","B",null,"本題考點：《遺產及贈與稅法》第 5 條「以贈與論」的各款要件，考哪一種財產移動應課徵贈與稅。\n【正解理由】《遺產及贈與稅法》第 5 條第二款規定，以顯著不相當之代價，讓與財產、免除或承擔債務者，其差額部分以贈與論，依法課徵贈與稅。淨值新臺幣 5,000,000 元之未上市公司股票以新臺幣 3,000,000 元讓與他人，代價顯著低於財產價值，差額新臺幣 2,000,000 元即為以贈與論之部分，故選 B。\n【逐項排除】\n(A) 不課徵。《遺產及贈與稅法》第 5 條第一款以「在請求權時效內」無償免除或承擔債務為要件，逾請求權時效後始免除者不合該款文義。\n(B) 應課徵。符合《遺產及贈與稅法》第 5 條第二款以顯著不相當之代價讓與財產之情形，就其差額部分以贈與論。\n(C) 不課徵。向父親購買房屋屬《遺產及贈與稅法》第 5 條第六款二親等以內親屬間財產之買賣，惟該款但書明定能提出已支付價款之確實證明，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者，不在此限。\n(D) 不課徵。債務人依破產法破產致債權人部分債權無法收回，並非債權人無償免除債務，不合《遺產及贈與稅法》第 5 條第一款之要件。\n【記憶點】以贈與論抓兩個關鍵字：無償，或代價顯著不相當；有支付價款的確實證明、或請求權已逾時效，即不在其列。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-tax-law-019","依遺產及贈與稅法（以下稱遺贈稅法）規定，張君死亡前 2 年內處分之下列財產，何者免依規定併入其死亡時遺產總額課稅？",19,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-tax-law-021","依營業稅法規定，下列何項貨物或勞務之銷售免徵營業稅？",21,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-tax-law-018","依稅捐稽徵法規定，納稅義務人於 107 年 6 月 3 日申報其 106 年度之綜合所得稅，核課期間至何時屆滿？",18,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-tax-law-022","依現行相關稅法規定，有關納稅義務人權利保護之規定，下列敘述何者錯誤？",22,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-tax-law-017","依稅捐稽徵法規定，稅捐稽徵機關對於納稅義務人逃漏下列何項稅捐，認為涉有犯罪嫌疑之案件，得聲請當地司法機關簽發搜索票實施搜索？ ①營利事業所得稅 ②營業稅 ③貨物稅 ④證券交易稅",17,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-tax-law-023","依稅捐稽徵法規定，有關稅捐之移送強制執行，下列敘述何者錯誤？",23,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-020",114,"依現行法規，個人基本稅額及營利事業基本稅額之稅率分別為下列何者？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-020",113,"有關所得基本稅額的申報，下列敘述何者正確？①獨資或合夥組織之營利事業無須繳納基本稅額 ②個人只要有屬於應計入基本所得額項目的所得來源，就必須申報基本稅額 ③當年度綜合所得總額未超過免稅額及標準扣除額之合計數，得免辦結算申報者，亦可免計算、申報及繳納基本稅額 ④個人有屬於應計入基本所得額項目的所得來源，不一定就必須繳納基本稅額。基本稅額應先與一般所得稅額作比較。如果一般所得稅額高於或等於基本稅額，則不必再繳納基本稅額",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-020",112,"下列有關國外影片事業在中華民國境內出租影片之所得課稅規定，何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-020",111,"根據營利事業所得稅查核準則，下列有關利息之認列何者是錯誤的？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-020",110,"納稅義務人應納稅捐逾 30 日仍未繳納，應由稅捐稽徵機關移送強制執行，其依現行法可以暫緩強制執行者，下列敘述何者錯誤？",false,1786689129995]