[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-tax-law-046":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-046","book-108-1-tax-law-046",108,1,46,"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",{"A":17,"B":18,"C":19,"D":20},"①②③","①②④","①③④","②③④","A",null,"本題考點：《遺產及贈與稅法》中隨消費者物價指數連動調整的金額項目有哪些。\n【正解理由】《遺產及贈與稅法》第 12-1 條第一項規定，下列各項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：一、免稅額。二、課稅級距金額。三、被繼承人日常生活必需之器具及用具、職業上之工具，不計入遺產總額之金額。四、被繼承人之配偶、直系血親卑親屬、父母、兄弟姊妹、祖父母扣除額、喪葬費扣除額及身心障礙特別扣除額。題目①免稅額屬第一款，②喪葬費用扣除額與③配偶扣除額同屬第四款，三者皆在列，故選 A。\n【逐項排除】\n(A) 正確。①②③分別落在《遺產及贈與稅法》第 12-1 條第一項第一款與第四款。\n(B) 錯誤。④父母於子女婚嫁時所贈與之財物金額，是《遺產及贈與稅法》第 20 條第一項第七款總金額不超過一百萬元之不計入贈與總額項目，未列入同法第 12-1 條第一項各款。\n(C) 錯誤。同樣誤收④，且漏列②喪葬費用扣除額。\n(D) 錯誤。同樣誤收④，且漏列①免稅額。\n【記憶點】會隨物價調整的是免稅額、課稅級距、不計入遺產總額的器具工具金額與各項扣除額，婚嫁贈與的一百萬元不動。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-tax-law-045","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",45,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-tax-law-049","臺北市民劉先生 107 年度有下列之贈與行為。捐贈中華民國紅十字會現金$220 萬；結婚嫁妝$250 萬贈與女兒；贈與長子未上市櫃公司股票 10 萬股，贈與當日股票每股收盤價$25，每股資產淨值$20；將作農業使用的農地贈與次子，市價$500 萬，公告現值$300 萬；將市價$1,000 萬，公告現值$700 萬的土地贈與配偶。試問劉先生 107 年度的贈與總額？",49,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-046",114,"李君於 113 年死亡，遺產總額為 1,500 萬元，遺產淨額為 200 萬元，遺產總額中，有 A 公司上市股票 5,000 股，納稅義務人欲以該股票抵繳遺產稅，死亡日收盤價為每股 300 元，抵繳日收盤價為每股 150 元，請問可抵繳若干遺產稅？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-046",113,"下列財產移轉的情形，有關贈與稅徵免之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-046",112,"甲於 112 年 6 月 2 日將所有土地贈與成年子女乙，下列何種情形不符合遺產及贈與稅法第 7 條以受贈人為納稅義務人之規定？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-046",111,"111 年發生之繼承或贈與案件適用下列何者金額時，已依規定按物價指數進行調整？①喪葬費扣除額 ②遺產稅之免稅額 ③配偶扣除額 ④被繼承人職業上之工具 ⑤贈與稅之免稅額",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-046",110,"被繼承人之下列財產，何者無需列入遺產總額？①捐贈給臺北市政府之遺產 ②遺產中作農業使用之農業用地 ③以部分遺產成立基金會 ④被繼承人遺產中經政府闢為公眾通行道路之土地",false,1786689129755]