[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-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-113-1-稅務相關法規概要-047","book-113-1-tax-law-047",113,1,47,"有關遺產稅繳納之相關規定，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"以中華民國境內之課徵標的物抵繳遺產稅者，其申請抵繳日之時價較死亡日之時價為低者，其得抵繳之稅額，從高認定，以死亡日之時價計算抵繳稅額","遺產稅應納稅額在 20 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 12 期以內繳納，每期間隔以 1 個月為限","遺產稅應納稅額在 30 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，就現金不足繳納部分申請以在中華民國境內之課徵標的物或納稅義務人所有易於變價及保管之實物一次抵繳","遺產稅納稅義務人，應於稽徵機關送達核定納稅通知書之日起 6 個月內，繳清應納稅款；必要時，得於限期內申請稽徵機關核准延期 6 個月","C",null,"本題考點：《遺產及贈與稅法》第 30 條所定繳納期限、分期繳納與實物抵繳三組門檻數字。\n【正解理由】依《遺產及贈與稅法》第 30 條第四項，遺產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，就現金不足繳納部分，申請以在中華民國境內之課徵標的物或納稅義務人所有易於變價及保管之實物一次抵繳。C 項與該項本文相符，故選 C。\n【逐項排除】\n(A) 依《遺產及贈與稅法》第 30 條第四項後段，課徵標的物屬不易變價或保管，或申請抵繳日之時價較死亡或贈與日之時價為低者，得抵繳之稅額以該項財產價值占全部課徵標的物價值比例計算之應納稅額為限，並非從高按死亡日時價認定。\n(B) 《遺產及贈與稅法》第 30 條第二項所定為應納稅額在三十萬元以上、分十八期以內繳納、每期間隔以不超過二個月為限，本項的 20 萬元、12 期與 1 個月三個數字均與該項不合。\n(C) 與《遺產及贈與稅法》第 30 條第四項本文所定門檻與標的範圍完全相符，為正確敘述。\n(D) 《遺產及贈與稅法》第 30 條第一項規定應於稽徵機關送達核定納稅通知書之日起二個月內繳清應納稅款，必要時得於限期內申請核准延期二個月，本項的 6 個月與延期 6 個月均非該項所定。\n【記憶點】《遺產及贈與稅法》第 30 條記三個數字：繳納 2 個月、分期 18 期、門檻 30 萬元。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-tax-law-046","下列財產移轉的情形，有關贈與稅徵免之敘述，何者錯誤？",46,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-tax-law-048","甲君於 113 年 8 月死亡，其為經常居住於中華民國境內的國民。依據遺產及贈與稅法的規定，下列何者不計入甲君的遺產總額？①甲君自己發明的專利權，價值 300 萬元 ②甲君在國外的銀行存款 500 萬元 ③甲君於 106 年 10 月所繼承且已納遺產稅的財產 1,000 萬元 ④甲君 112 年 12 月贈與配偶現金 100 萬元 ⑤甲君 112 年 12 月贈與姪女現金 100 萬元",48,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-tax-law-045","下列何者同時符合免徵營業稅與免用或免開統一發票？①計程車業 ②依法設立之免稅商店及離島免稅購物商店 ③醫院、診所、療養院提供之醫療勞務、藥品、病房之住宿及膳食 ④未經加工之生鮮農、林、漁、牧產物、副產物",45,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"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",49,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-113-1-tax-law-044","根據我國統一發票使用辦法之規定，下列有關營業人開立統一發票之敘述，何者正確？",44,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-tax-law-050","若國稅局核定遺產稅應納稅額 500 萬元，下列何種情形納稅義務人不可以申請以實物抵繳？",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-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":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,1786689127271]