[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-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-111-1-稅務相關法規概要-047","book-111-1-tax-law-047",111,1,47,"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",{"A":17,"B":18,"C":19,"D":20},"②⑤","③④","①②③","①③④","B",null,"本題考點：《遺產及贈與稅法》第 16 條「不計入遺產總額」的列舉款次，以及它和第 17 條「自遺產總額中扣除」的分工。\n【正解理由】依《遺產及贈與稅法》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；同條第九款則明定「約定於被繼承人死亡時，給付其所指定受益人之人壽保險金額、軍、公教人員、勞工或農民保險之保險金額及互助金」不計入遺產總額。③與④分別命中這兩款，故選 B。\n【逐項排除】\n(A) ②農業用地是《遺產及贈與稅法》第 17 條第一項第六款的扣除額，走的是自遺產總額中扣除；⑤出價取得之專利權不合同法第 16 條第五款所限的「被繼承人自己創作之著作權、發明專利權及藝術品」。\n(B) ③為《遺產及贈與稅法》第 16 條第十二款、④為同條第九款，兩者都列在不計入遺產總額的款次裡，正確。\n(C) ③固然命中《遺產及贈與稅法》第 16 條第十二款，但①公共設施保留地未見於同條各款，②如前所述屬扣除額項目，本組不成立。\n(D) ③④都對，①公共設施保留地仍不在《遺產及贈與稅法》第 16 條的列舉之內，本組不成立。\n【記憶點】道路土地與保險金在同法第 16 條「不計入」，農業用地在同法第 17 條「扣除」；專利權只認被繼承人自己創作的那一種。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-tax-law-046","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",46,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-tax-law-048","下列何項贈與額屬於不計入贈與總額之項目？①老師支付學生之醫藥費 ②夫妻相互贈與之財產 ③無償供公眾通行之道路土地 ④子女婚嫁時祖父母贈與不超過 100 萬元之財物 ⑤農業用地",48,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-tax-law-045","在下列何者情形，主管稽徵機關應停止營業人購買統一發票？①受停止營業處分 ②無進貨事實虛報進項稅額 ③遷移營業地址未辦理變更登記 ④開立不實統一發票 ⑤滯欠營業稅未繳清",45,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-tax-law-049","依現行稅法，下列關於贈與稅之計算，何者有誤？",49,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-tax-law-044","以自動販賣機從事下列何者行為應逐筆開立統一發票交付買受人？①銷售遊戲點數卡 ②銷售食品 ③銷售飲料 ④銷售書籍 ⑤收取停車費",44,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-tax-law-050","被繼承人死亡後始經法院判決確定為其所有之財產，遺產稅納稅義務人應自判決確定之日起，多久時間內補申報遺產稅？",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-110-1-tax-law-047",110,"擔保稅款之擔保品計價，下列何者錯誤？",{"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,1786689128270]