[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-tax-law-033":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-033","book-107-1-tax-law-033",107,1,33,"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？",{"A":17,"B":18,"C":19,"D":20},"5,715,500 元","8,715,500 元","8,790,500 元","8,975,000 元","B",null,"本題考點：遺產稅課稅遺產淨額的減項與三級累進稅率之適用。\n【正解理由】依《遺產及贈與稅法》第 1 條第一項，經常居住境內之中華民國國民，應就其境內境外全部遺產課徵遺產稅。免稅額依同法第 18 條第一項為一千二百萬元；同法第 17 條第一項第二款定有直系血親卑親屬扣除額，未滿二十歲者按距屆滿二十歲之年數每年加扣，同項第十款為喪葬費用扣除額，其數額依同法第 12-1 條由財政部按物價指數調整公告。淨額再依同法第 13 條第二款，超過五千萬元至一億元者，課徵五百萬元加超過部分之百分之十五，故選 B。\n【逐項排除】\n(A) 漏未將國外存款計入遺產總額。\n(B) 課稅遺產淨額 74,770,000 元，依累進稅率計得。\n(C) 未成年加扣年數少計一年。\n(D) 未完整減除喪葬費及按年加扣之數額。\n【演算步驟】遺產總額 ＝ 新臺幣 70,000,000 元 ＋ 20,000,000 元 ＝ 90,000,000 元；減除免稅額 12,000,000 元、卑親屬扣除額 500,000 元 ×（1 ＋ 3）＝ 2,000,000 元、喪葬費 1,230,000 元後，淨額 ＝ 74,770,000 元；應納稅額 ＝ 5,000,000 元 ＋（74,770,000 元 － 50,000,000 元）× 15％ ＝ 8,715,500 元。\n【記憶點】境內外全遺產課稅，未成年每一年加扣一次。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-tax-law-032","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？",32,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-tax-law-036","中宸公司帳列營業毛利 5,000 萬元，營業費用 3,000 萬元，非營業損失 200 萬元。營業費用中包括對公立大學捐贈 300 萬元及直接對私立大學捐贈 400 萬元。請問該公司依所得稅法規定，全年可認列之捐贈費用為多少元？",36,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-033",114,"下列有關進項稅額之規定，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-033",113,"國內個人消費者透過網路向在我國境內無固定營業場所之線上訂房平台業者(境外電商)購買之訂房勞務，有關該項勞務收入之營業稅規定，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-033",112,"我國居住者個人甲及乙於 110 年合夥成立 A 商號，由甲負責經營，因每月銷售額未達使用統一發票標準而經核定為小規模營業人並採查定課徵營業稅，111 年均達營業稅起徵點，下列有關 A 商號及合夥人相關課稅情形，何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-033",111,"營業人發行「憑券兌付一定數量之貨物」的商品禮券，應於何時開立統一發票？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-033",110,"綜合所得稅之各類所得計算，下列何者無必要成本及費用之減除？①自力耕作、漁、牧、林、礦之所得 ②競技、競賽及機會中奬之奬金 ③薪資所得 ④退職所得 ⑤股利所得",false,1786689130129]