[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-tax-law-036":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-111-1-稅務相關法規概要-036","book-111-1-tax-law-036",111,1,36,"依現行稅法規定，下列應納遺產稅額，何者得申請分期繳納？",{"A":17,"B":18,"C":19,"D":20},"15 萬元","20 萬元","25 萬元","50 萬元","D",null,"本題考點：遺產稅申請分期繳納的金額門檻，考《遺產及贈與稅法》第 30 條第二項。\n【正解理由】依《遺產及贈與稅法》第 30 條第二項，「遺產稅或贈與稅應納稅額在三十萬元以上，納稅義務人確有困難，不能一次繳納現金時，得於納稅期限內，向該管稽徵機關申請，分十八期以內繳納，每期間隔以不超過二個月為限」。四個選項中只有新臺幣 500,000 元達到三十萬元的門檻，故選 D。\n【逐項排除】\n(A) 15 萬元：新臺幣 150,000 元未達《遺產及贈與稅法》第 30 條第二項所定三十萬元門檻，不得申請分期繳納。\n(B) 20 萬元：新臺幣 200,000 元同樣低於三十萬元，不符該項要件。\n(C) 25 萬元：新臺幣 250,000 元仍未達三十萬元，縱有繳納困難亦不得分期。\n(D) 50 萬元：新臺幣 500,000 元在三十萬元以上，符合該項要件。\n【演算步驟】判準式：應納稅額 ≥ 新臺幣 300,000 元。代入四個選項：新臺幣 150,000 元 ＜ 新臺幣 300,000 元，不成立；新臺幣 200,000 元 ＜ 新臺幣 300,000 元，不成立；新臺幣 250,000 元 ＜ 新臺幣 300,000 元，不成立；新臺幣 500,000 元 ≥ 新臺幣 300,000 元，成立。\n【記憶點】遺產稅、贈與稅分期門檻同為新臺幣三十萬元，最多十八期，每期間隔不超過二個月。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-tax-law-035","依現行稅法，統一發票給獎經費，由全年營業稅收入總額中提出多少支應？",35,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-tax-law-037","被繼承人為受死亡之宣告者，應自何日起算遺產稅的申報期間？",37,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-tax-law-034","跨境電商銷售電子勞務予境內自然人，有關課徵營業稅之相關規定何者是錯誤的？",34,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-tax-law-038","依加值型及非加值型營業稅法，下列何者不適用「視為銷售」之規定？",38,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-tax-law-033","營業人發行「憑券兌付一定數量之貨物」的商品禮券，應於何時開立統一發票？",33,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-tax-law-039","外國技藝表演業，將在我國境內演出 7 日，並於演出後於境內觀光旅遊 1 個月後出境，其表演收入應於何時報繳營業稅？",39,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-036",114,"下列營業稅稅率何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-036",113,"根據加值型及非加值型營業稅法，下列何者免予繳納營業稅？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-036",112,"經營農、林、漁、牧業之公司下列銷售貨物情形，何者應課徵營業稅？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-036",110,"依所得稅法相關規定，營利事業之支出，下列何者不得列為費用或損失？①遭受不可抗力之災害損失未受有保險賠償部分 ②資本之利息 ③營利事業所得稅 ④營業上設備之修理支出 5 萬元，其所增加之價值非二年內耗竭",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-036",109,"依加值型及非加值型營業稅法規定，有關營業稅免稅規定之敘述，下列何者正確？",false,1786689128177]