[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-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-112-1-稅務相關法規概要-047","book-112-1-tax-law-047",112,1,47,"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？",{"A":17,"B":18,"C":19,"D":20},"①③","②④","①②③","①②③④","A",null,"本題考點：《遺產及贈與稅法》第 16 條不計入遺產總額之財產，重點在自己創作之權利、供公眾通行之道路土地與債權三類之要件辨析。\n【正解理由】依《遺產及贈與稅法》第 16 條第五款，被繼承人自己創作之著作權、發明專利權及藝術品不計入遺產總額，①自行創作之版畫即屬自己創作之藝術品；同條第十二款規定，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，但其屬建造房屋應保留之法定空地部分，仍應計入，③已經主管機關證明且非法定空地，亦不計入。②係向他人購入而非自己發明之專利權，④僅係尚未收取而非不能收取之債權，均應計入遺產總額。不計入者為①③，故選 A。\n【逐項排除】\n(A) 正確。①合於《遺產及贈與稅法》第 16 條第五款，③合於同條第十二款本文，且無但書法定空地應計入之情形。\n(B) 錯誤。②係購入之專利權，不合同條第五款「自己創作」之要件；④依同條第十三款，須被繼承人之債權不能收取或行使確有證明者始不計入，尚未收取不等於不能收取。\n(C) 錯誤。含②即誤，購入之專利權屬有財產價值之權利，應計入遺產總額。\n(D) 錯誤。②④均應計入；債權以不能收取或行使確有證明為不計入之要件。\n【記憶點】自己創作才免計；道路土地要主管機關證明、法定空地不免；債權要「收不到有證明」，不是「還沒收」。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-112-1-tax-law-046","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？",46,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-112-1-tax-law-048","依遺產及贈與稅法相關規定，下列有關繼承財產為已在證券交易所上市之有價證券（以下簡稱上市股票）價值估定方式，何者錯誤？",48,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-112-1-tax-law-045","依遺產及贈與稅法規定，有關課稅範圍之敘述，下列何者錯誤？",45,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-tax-law-049","關於遺產稅及贈與稅之申報規定，下列敘述何者正確？",49,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-112-1-tax-law-044","忠孝公司本年 8 月向仁愛百貨公司購買商品禮券一批，總計新臺幣 120 萬元，取得百貨公司開立之電子統一發票。該禮券於 9 月中秋節前分發以犒賞員工。請問本筆發票進項稅額能否扣抵該公司之銷項稅額？如可扣抵，應自所申報之那一期銷項稅額扣抵？",44,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-tax-law-050","郭君結婚時，其祖父、父親、母親及大哥各自分別贈與現金 100 萬元。依遺產及贈與稅法第 20 條規定，前述贈與得「不計入贈與總額」之金額為多少？",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-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":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,1786689127786]