[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-tax-law-025":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-110-1-稅務相關法規概要-025","book-110-1-tax-law-025",110,1,25,"有關遺產稅免稅額之規定，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"被繼承人為中華民國國民者，免稅額為 1,200 萬元","被繼承人非中華民國國民者，免稅額減半計算","被繼承人為軍警公教人員因執行職務死亡者，免稅額加倍計算","物價指數上漲率累積達一定的程度時，會進行指數化調整","B",null,"本題考點：《遺產及贈與稅法》第 18 條的遺產稅免稅額，重點在境外國民與非中華民國國民的免稅額是「比照」而非減半。\n【正解理由】《遺產及贈與稅法》第 18 條第一項規定，被繼承人如為經常居住中華民國境內之中華民國國民，自遺產總額中減除免稅額一千二百萬元，其為軍警公教人員因執行職務死亡者加倍計算；同條第二項規定「被繼承人如為經常居住中華民國境外之中華民國國民，或非中華民國國民，其減除免稅額比照前項規定辦理」。既是比照第一項辦理，免稅額仍為一千二百萬元，並無減半計算的規定，該敘述錯誤，故選 B。\n【逐項排除】\n(A) 一千二百萬元即《遺產及贈與稅法》第 18 條第一項所定經常居住境內之中華民國國民的免稅額，敘述正確。\n(B) 非中華民國國民依《遺產及贈與稅法》第 18 條第二項比照前項辦理，並非減半，是要挑出的錯誤敘述。\n(C) 軍警公教人員因執行職務死亡者加倍計算，明文列於《遺產及贈與稅法》第 18 條第一項後段，敘述正確。\n(D) 依《遺產及贈與稅法》第 12 條之 1 第一項，免稅額於消費者物價指數累計上漲達百分之十以上時自次年起調整，敘述正確。\n【記憶點】免稅額一千二百萬，因公殉職加倍，境外與外國人比照辦理不打折。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-tax-law-024","我國遺產稅的課徵採用超額累進的稅率結構，其稅率為下列何者？",24,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-tax-law-026","贈與稅的應納稅額最少在多少元以上，納稅義務人確有困難無法一次繳納現金者，可以申請分期繳納？",26,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-tax-law-023","有關納稅義務人對核定之稅捐如有不服，其申請復查之期限，下列敘述何者錯誤？（假設以下日期均非例假日）",23,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-tax-law-027","依據遺產及贈與稅法第 24 條之規定，贈與稅的申報期限為下列何者？",27,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-tax-law-022","有關稅捐核課期間之敘述，下列何者錯誤？",22,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-028","依所得稅法相關規定，下列何項特別扣除額係以個人為單位？①長期照顧 ②儲蓄投資 ③教育學費 ④ 保險費 ⑤幼兒學前",28,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-025",114,"依現行營利事業所得稅查核準則，薪資支出不包含下列何者？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-025",113,"根據現行營利事業所得稅查核準則之規定，下列營利事業所繳納之稅捐，何者得列為當期之費用？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-025",112,"A 公司 111 年交易情形如下：①以 1 萬元向農民購入 10 公斤玉米 ②給付會計師 110 年度所得稅結算申報之簽證費 10 萬元 ③將自產轎車 1 輛（成本 80 萬元）提供員工尾牙抽獎 ④給付 B 公司權利金 120 萬元並取得統一發票。依所得稅法相關法規，何者屬應扣繳之所得？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-025",111,"根據營利事業所得稅查核準則，下列有關職工退休金之認列何者是錯誤的？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-025",109,"依據稅捐稽徵法第 48 條之 1，納稅義務人已向稅捐稽徵機關補報並補繳所漏稅款者，符合一定條件可以免除其相關之處罰，下列何者非屬該條文之相關規定？",false,1786689128553]