[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-109-1-tax-law-049":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":70},"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-109-1-稅務相關法規概要-049","book-109-1-tax-law-049",109,1,49,"下列何種情況不是遺產及贈與稅法規定之視同贈與？",{"A":17,"B":18,"C":19,"D":20},"在請求權時效內無償免除債務，其免除之債務","以相當之代價，讓與之財產","以自己之資金無償為他人購置財產者，其資金","二等親以內親屬間財產之買賣，無法提出已支付價款之證明","B",null,"本題考點：《遺產及贈與稅法》以贈與論（視同贈與）的六款法定情形及其要件。\n【正解理由】依《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、免除或承擔債務者，就其差額部分以贈與論課徵贈與稅。條文的關鍵要件是代價「顯著不相當」；若代價相當，屬有償等值移轉，並無差額可資課稅，不落入該條所列六款情形。本題問何者不是視同贈與，故選 B。\n【逐項排除】\n(A) 合於《遺產及贈與稅法》第 5 條第一款：在請求權時效內無償免除或承擔債務者，其免除或承擔之債務以贈與論，屬視同贈與。\n(B) 以相當之代價讓與財產並無差額，不合《遺產及贈與稅法》第 5 條第二款「顯著不相當」之要件，不是視同贈與，即本題答案。\n(C) 合於《遺產及贈與稅法》第 5 條第三款：以自己之資金，無償為他人購置財產者，其資金以贈與論；該財產為不動產者，則以該不動產計算，屬視同贈與。\n(D) 合於《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以贈與論，但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；無法提出證明即以贈與論。\n【記憶點】以贈與論看兩把尺：「無償」與「顯著不相當」，代價相當就不課贈與稅。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-tax-law-048","依遺產及贈與稅法規定，下列何項目不計入遺產總額？",48,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-tax-law-050","王君於 108 年 9 月 1 日死亡，遺有配偶與已成年子女 2 人，其名下財產如下：房屋一棟市價 5,000 萬元（土地公告現值 1,800 萬元，房屋評定標準價格 1,200 萬元），國內上市甲公司股票 10 萬股，當日股票收盤價每股 100 元。試問遺產稅應納稅額為多少？",50,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-tax-law-047","下列有關遺產及贈與稅報繳之敘述，依遺產及贈與稅法規定，何者錯誤？",47,{"webId":39,"stem":40,"number":13,"year":41,"session":13},"book-110-1-tax-law-001","下列何者屬於綜合所得稅申報之特別扣除額項目？",110,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-109-1-tax-law-046","依遺產及贈與稅法第 46 條規定，納稅義務人有故意以詐欺或其他不正當方法，逃漏遺產稅或贈與稅者，除依繼承或贈與發生年度稅率重行核計補徵外，並應處何種處罰？",46,{"webId":47,"stem":48,"number":49,"year":41,"session":13},"book-110-1-tax-law-002","個人購買短期票券，其到期兌償金超過首次發售價格部分，應如何計徵綜合所得稅？",2,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-049",114,"依現行遺產及贈與稅法，下列何者應計入贈與總額計稅？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-049",113,"下列何種情形須課徵贈與稅？①在請求權時效內無償免除債務 ②提出已支付價款確實證明的二親等親屬間財產之買賣，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 ③法人贈與給另一法人 ④以顯著不相當之代價，讓與財產、免除或承擔債務",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-049",112,"關於遺產稅及贈與稅之申報規定，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-049",111,"依現行稅法，下列關於贈與稅之計算，何者有誤？",{"webId":68,"year":41,"stem":69,"number":14},"book-110-1-tax-law-049","營利事業分期付款銷貨採下列那種方法計算損益者，有關銷貨收入之應收債權，不得提列備抵呆帳？",false,1786689129294]