[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-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-110-1-稅務相關法規概要-046","book-110-1-tax-law-046",110,1,46,"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",{"A":17,"B":18,"C":19,"D":20},"①②③④","①②③","①②④","①④","D",null,"本題考點：《遺產及贈與稅法》第 16 條「不計入遺產總額」與第 17 條「自遺產總額中扣除」的位置差異，兩者不可互換。\n【正解理由】依《遺產及贈與稅法》第 16 條第一款，遺贈人、受遺贈人或繼承人捐贈各級政府及公立教育、文化、公益、慈善機關之財產，不計入遺產總額；同法第 16 條第十二款，被繼承人遺產中經政府闢為公眾通行道路之土地或其他無償供公眾通行之道路土地，經主管機關證明者，不計入遺產總額，但屬建造房屋應保留之法定空地部分仍應計入。①與④分別落在這兩款，故選 D。\n【逐項排除】\n(A) 把②③一併納入，但兩項都不在《遺產及贈與稅法》第 16 條十三款之列。\n(B) ③以部分遺產成立基金會不合同法第 16 條第三款，該款限於捐贈與「於被繼承人死亡時，已依法登記設立為財團法人組織且符合行政院規定標準」之教育、文化、公益、慈善、宗教團體及祭祀公業，死亡後始成立者不在其內。\n(C) ②遺產中作農業使用之農業用地及其地上農作物由繼承人或受遺贈人承受者，依同法第 17 條第一項第六款是自遺產總額中扣除其價值之全數，屬扣除額，非不計入遺產總額。\n(D) ①捐贈臺北市政府屬同法第 16 條第一款之各級政府，④經政府闢為公眾通行道路之土地屬同條第十二款，兩者都是不計入遺產總額者。\n【記憶點】《遺產及贈與稅法》第 16 條管不計入遺產總額、第 17 條管扣除額，農地與既成道路正好一邊一個。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-tax-law-045","下列何種情形，免課贈與稅？",45,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-tax-law-047","擔保稅款之擔保品計價，下列何者錯誤？",47,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-tax-law-044","下列情形何者非視為銷售貨物？",44,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-tax-law-048","納稅義務人已於 110 年 5 月 30 日申報綜合所得稅，且無故意以詐欺或其他不正當方法逃漏稅捐，核課期間至何時截止？",48,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-tax-law-043","下列何種情況溢付之營業稅得申請退還？①因銷售免稅貨物或勞務 ②因購置自用乘人小汽車 ③因進口機器設備 ④因合併註銷登記",43,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"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？",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-109-1-tax-law-046",109,"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？",false,1786689128771]