[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-tax-law-045":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-108-1-稅務相關法規概要-045","book-108-1-tax-law-045",108,1,45,"贈與人有以下何種情形，以受贈人為納稅義務人？①行蹤不明 ②和受贈人屬二親等以內親屬 ③逾法定繳納期限尚未繳納贈與稅，且在中華民國境內無財產可供執行 ④死亡時贈與稅尚未核課",{"A":17,"B":18,"C":19,"D":20},"①②③","②③④","①②④","①③④","D",null,"本題考點：贈與稅納稅義務人由贈與人轉換為受贈人的三種法定情形。\n【正解理由】《遺產及贈與稅法》第 7 條第一項規定：「贈與稅之納稅義務人為贈與人。但贈與人有下列情形之一者，以受贈人為納稅義務人：一、行蹤不明。二、逾本法規定繳納期限尚未繳納，且在中華民國境內無財產可供執行。三、死亡時贈與稅尚未核課。」題目的①行蹤不明、③逾法定繳納期限尚未繳納且境內無財產可供執行、④死亡時贈與稅尚未核課，正好逐一對應該三款，故選 D。\n【逐項排除】\n(A) 錯誤。①③固然在列，但②「和受贈人屬二親等以內親屬」不是轉換納稅義務人的事由。\n(B) 錯誤。②並非法定事由，且漏列①行蹤不明。\n(C) 錯誤。同樣把②算進去，又漏列③逾期未繳且境內無財產可供執行。\n(D) 正確。①③④與《遺產及贈與稅法》第 7 條第一項三款完全相符。\n【記憶點】人跑了、繳不出又沒財產可執行、人死了稅還沒核課，這三種情形才換受贈人繳贈與稅。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-tax-law-044","營業人連續營業幾年以上，每年營業額達多少元以上，且申報無虧損者，得向稽徵機關申請以進項憑證編列之明細表，代替進項稅額扣抵聯申報？",44,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-tax-law-046","遺產及贈與稅法所訂之下列那些金額，每遇消費者物價指數較上次調整之指數累計上漲達百分之十以上時，自次年起按上漲程度調整之？①免稅額 ②被繼承人之喪葬費用扣除額 ③被繼承人之配偶扣除額 ④父母於子女婚嫁時所贈與之財物金額",46,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-tax-law-043","下列何者適用之營業稅法定稅率最低？",43,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-tax-law-047","關於統一發票之敘述，下列何者錯誤？",47,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-108-1-tax-law-042","為防止逃漏、控制稅源及促進統一發票之推行，財政部得訂定統一發票給獎辦法；其經費由全年營業稅收入總額中提出百分之多少以資支應？",42,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-048","被繼承人死亡前幾年贈與下列那些人之財產，應於被繼承人死亡時，視為被繼承人之遺產，併入其遺產總額徵稅？①前三年、配偶 ②前二年、兒子 ③前二年、女婿 ④前二年、父母",48,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-045",114,"依現行統一發票使用辦法，下列何者不符合免用或免開統一發票？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-045",113,"下列何者同時符合免徵營業稅與免用或免開統一發票？①計程車業 ②依法設立之免稅商店及離島免稅購物商店 ③醫院、診所、療養院提供之醫療勞務、藥品、病房之住宿及膳食 ④未經加工之生鮮農、林、漁、牧產物、副產物",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-045",112,"依遺產及贈與稅法規定，有關課稅範圍之敘述，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-045",111,"在下列何者情形，主管稽徵機關應停止營業人購買統一發票？①受停止營業處分 ②無進貨事實虛報進項稅額 ③遷移營業地址未辦理變更登記 ④開立不實統一發票 ⑤滯欠營業稅未繳清",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-045",110,"下列何種情形，免課贈與稅？",false,1786689129749]