[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-tax-law-047":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-047","book-110-1-tax-law-047",110,1,47,"擔保稅款之擔保品計價，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"黃金，按九折計算","政府發行經規定可十足提供公務擔保之公債，按面額計值","經中央銀行掛牌之外幣，按八折計算","上市或上櫃之有價證券，按九折計算","D",null,"本題考點：《稅捐稽徵法》第 11-1 條相當擔保之擔保品種類，以及各類擔保品的計價折數。\n【正解理由】依《稅捐稽徵法》第 11-1 條第一項第一款，黃金按九折計算，經中央銀行掛牌之外幣、上市或上櫃之有價證券按八折計算。上市或上櫃之有價證券與外幣同列於該款後段，折數是八折而非九折，選項敘述與條文不符，故選 D。\n【逐項排除】\n(A) 黃金按九折計算，與《稅捐稽徵法》第 11-1 條第一項第一款前段完全一致，敘述正確。\n(B) 政府發行經規定可十足提供公務擔保之公債按面額計值，見同法第 11-1 條第一項第二款，敘述正確。\n(C) 經中央銀行掛牌之外幣按八折計算，與同法第 11-1 條第一項第一款後段一致，敘述正確。\n(D) 上市或上櫃之有價證券依同法第 11-1 條第一項第一款與外幣同列為八折，本項寫成九折，是四個選項中唯一與條文不符者。\n【記憶點】九折只給黃金，外幣與上市或上櫃之有價證券都是八折，公債按面額、銀行存款單摺按存款本金額計值。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-tax-law-046","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",46,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-tax-law-045","下列何種情形，免課贈與稅？",45,{"webId":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-050","依所得稅法相關規定，營利事業認列捐贈之費用，下列敘述何者錯誤？",50,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-047",114,"下列何者非屬遺產及贈與稅法第 16 條「不計入遺產總額」之財產？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-047",113,"有關遺產稅繳納之相關規定，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-047",112,"丙於 112 年 6 月 2 日死亡，其所遺財產如下：①自行創作之版畫 ②向他人購入之專利權 ③無償供公眾通行之道路土地經主管機關證明，且非屬建造房屋應保留之法定空地 ④尚未收取之債權。以上何者不計入遺產總額課徵遺產稅？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-047",111,"下列何項財產不計入遺產總額？①公共設施保留地 ②農業用地 ③公眾通行道路之土地 ④勞工之保險金額 ⑤出價取得之專利權",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-047",109,"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？",false,1786689128779]