[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-112-1-tax-law-049":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":70},"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-049","book-112-1-tax-law-049",112,1,49,"關於遺產稅及贈與稅之申報規定，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"遺產稅應由納稅義務人於被繼承人死亡之日起 6 個月內，向死亡地主管稽徵機關申報","贈與人在一年內贈與他人之財產總值超過贈與稅免稅額時，應於超過免稅額之贈與行為發生後 30 日內，向主管稽徵機關辦理申報","同一贈與人在同一年內有兩次以上應申報納稅之贈與行為者，應分別申報計徵贈與稅","稽徵機關於查悉死亡事實後，應於 10 日內通知依限申報","B",null,"本題考點：遺產稅與贈與稅之申報程序，涵蓋《遺產及贈與稅法》第 23 條至第 25 條及第 28 條之申報期限、申報機關與合併申報規定。\n【正解理由】依《遺產及贈與稅法》第 24 條第一項，除同法第 20 條所規定之贈與外，贈與人在一年內贈與他人之財產總值超過贈與稅免稅額時，應於超過免稅額之贈與行為發生後三十日內，向主管稽徵機關依本法規定辦理贈與稅申報。(B) 之敘述與條文一致，故選 B。\n【逐項排除】\n(A) 錯誤。依《遺產及贈與稅法》第 23 條第一項，遺產稅應於被繼承人死亡之日起六個月內，向「戶籍所在地」主管稽徵機關申報；六個月之期限正確，但申報機關並非死亡地主管稽徵機關。\n(B) 正確。與《遺產及贈與稅法》第 24 條第一項相符：超過免稅額之贈與行為發生後三十日內辦理申報。\n(C) 錯誤。依《遺產及贈與稅法》第 25 條，同一贈與人在同一年內有兩次以上依本法規定應申報納稅之贈與行為者，應於辦理「後一次」贈與稅申報時，將同一年內以前各次之贈與事實及納稅情形「合併申報」，並非分別申報。\n(D) 錯誤。依《遺產及贈與稅法》第 28 條第一項，稽徵機關於查悉死亡事實或接獲死亡報告後，應於「一個月內」填發申報通知書送達納稅義務人，通知依限申報，並非十日內。\n【記憶點】遺產稅六個月向戶籍地申報、贈與稅超過免稅額後三十日、同年多次於後一次合併申報、稽徵機關查悉死亡一個月內通知。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-112-1-tax-law-047","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？",47,{"webId":39,"stem":40,"number":13,"year":41,"session":13},"book-113-1-tax-law-001","除因不可抗力或非歸責於納稅義務人之事由，得依法申請延期或分期繳納稅捐者外，對於逾法定期限未繳納稅捐者應加徵滯納金之規定為何？",113,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":41,"session":13},"book-113-1-tax-law-002","若因適用法令、認定事實、計算或其他原因之錯誤，且非歸責於政府機關，所致之溢繳稅款，納稅義務人得自繳納之日起幾年內提出具體證明，申請退還？",2,[51,55,58,62,66],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-049",114,"依現行遺產及贈與稅法，下列何者應計入贈與總額計稅？",{"webId":56,"year":41,"stem":57,"number":14},"book-113-1-tax-law-049","下列何種情形須課徵贈與稅？①在請求權時效內無償免除債務 ②提出已支付價款確實證明的二親等親屬間財產之買賣，且該已支付之價款非由出賣人貸與或提供擔保向他人借得 ③法人贈與給另一法人 ④以顯著不相當之代價，讓與財產、免除或承擔債務",{"webId":59,"year":60,"stem":61,"number":14},"book-111-1-tax-law-049",111,"依現行稅法，下列關於贈與稅之計算，何者有誤？",{"webId":63,"year":64,"stem":65,"number":14},"book-110-1-tax-law-049",110,"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？",{"webId":67,"year":68,"stem":69,"number":14},"book-109-1-tax-law-049",109,"下列何種情況不是遺產及贈與稅法規定之視同贈與？",false,1786689127803]