[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-tax-law-032":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-032","book-107-1-tax-law-032",107,1,32,"依遺贈稅法規定，有關分期繳納及實物抵繳之敘述，下列何者正確？",{"A":17,"B":18,"C":19,"D":20},"應納稅額須在 30 萬元以上","分期繳納最多分 12 期","分期繳納每期間隔不超過 3 個月","得以納稅義務人所有之境內外課徵標的物抵繳","A",null,"本題考點：遺產稅與贈與稅分期繳納的金額門檻、期數與間隔，以及實物抵繳的標的範圍。\n【正解理由】依《遺產及贈與稅法》第 30 條第二項，遺產稅或贈與稅應納稅額在三十萬元以上，納稅義務人確有困難，不能一次繳納現金時，得於納稅期限內，向該管稽徵機關申請，分十八期以內繳納，每期間隔以不超過二個月為限；同條第四項就實物抵繳亦以應納稅額在三十萬元以上為前提。三十萬元因此是分期繳納與實物抵繳共同的金額門檻，(A) 與條文一致，故選 A。\n【逐項排除】\n(A) 正確。《遺產及贈與稅法》第 30 條第二項與第四項均以應納稅額在三十萬元以上、確有困難不能一次繳納現金，作為申請之前提要件。\n(B) 錯誤。同條第二項所定期數為分十八期以內，不是十二期。\n(C) 錯誤。同條第二項明定每期間隔以不超過二個月為限，不是三個月；同條第三項並規定經申請分期繳納者，應自繳納期限屆滿之次日起至繳納之日止，依郵政儲金一年期定期儲金固定利率加計利息。\n(D) 錯誤。同條第四項限於在中華民國境內之課徵標的物或納稅義務人所有易於變價及保管之實物，境外財產不在得抵繳之列。\n【記憶點】三十萬元起跳、十八期以內、每期不超過二個月，抵繳只認境內財產並要加計利息。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-tax-law-031","依營業稅法相關規定，有關銷售額之敘述，下列何者錯誤？",31,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-tax-law-033","我國國民王先生（居住者，無配偶）107 年中因病去世，遺有國內銀行存款 7,000 萬元、國外銀行存款 2,000 萬元，由獨生女（17 歲 3 個月）繼承遺產。請問其遺產稅應納稅額為多少元？",33,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-tax-law-030","依現行所得稅法規定，個人居住者 107 年度之下列何種所得應採分離課稅，無須計入綜合所得總額？",30,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-tax-law-034","107 年度黃先生取得境外來源所得 80 萬元，黃太太取得境外來源所得 1,000 萬元。該申報戶之綜合所得總額為 700 萬元、綜合所得淨額為 650 萬元。請問該申報戶之基本所得稅額為多少元？",34,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-tax-law-029","依現行所得稅法規定，個人非居住者交易於 105 年後購入、持有房屋、土地之期間超過十年者，該交易之所得稅稅率為多少？",29,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-tax-law-035","北宸公司經營製造業，106 年 1 月 1 日購置乘人小客車一輛供公務使用，購入成本為 400 萬元，殘值 50 萬元，耐用年限 5 年，採直線法提列折舊。請問其 106 年度依所得稅法規定，可認列之折舊費用為多少元？",35,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-032",114,"下列有關營業稅申報繳納之規定，何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-032",113,"下列有關銷售貨物或勞務營業稅徵免之敘述，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-032",112,"依所得基本稅額條例規定，在計算營利事業基本所得額時，下列何者須計入？①依國際金融業務條例規定之免稅所得 ②免稅之土地交易所得 ③依所得稅法規定不計入所得額課稅之股利收入 ④依企業併購法規定之免稅所得 ⑤依所得稅法規定停徵所得稅之證券交易所得",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-032",111,"依現行稅法，小規模營業人的定義為下列何者？①無固定營業場所 ②規模狹小 ③交易零星 ④每月銷售額免用統一發票",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-032",110,"陳先生與陳太太夫妻綜合所得稅係採合併計稅合併申報，陳先生有作詞收入 25 萬元及演講收入 12 萬元，陳太太有作曲收入 10 萬元，依所得稅法相關規定，夫妻二人今年應課稅收入為多少萬元？",false,1786689130125]