[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-113-1-tax-law-050":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-113-1-稅務相關法規概要-050","book-113-1-tax-law-050",113,1,50,"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？",{"A":17,"B":18,"C":19,"D":20},"被繼承人遺有銀行存款 200 萬元","被繼承人死亡前確有證明在中華民國境內無法收取的債權 300 萬元","被繼承人遺有易於變價的上市公司股票 100 萬元","納稅義務人所有易於變價的上市公司股票 300 萬元","B",null,"本題考點：《遺產及贈與稅法》第 30 條第四項所定實物抵繳之標的資格。\n【正解理由】依《遺產及贈與稅法》第 30 條第四項，得申請抵繳者限於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。確有證明不能收取之債權，依《遺產及贈與稅法》第 16 條第十三款不計入遺產總額，既非課徵標的物，亦非易於變價保管之實物，故選 B。\n【逐項排除】\n(A) 銀行存款 200 萬元：已計入遺產總額，屬《遺產及贈與稅法》第 30 條第四項所稱境內課徵標的物，得抵繳。\n(B) 確有證明無法收取的債權 300 萬元：依《遺產及贈與稅法》第 16 條第十三款不計入遺產總額，既非課徵標的物，亦無從變價保管，不得抵繳。\n(C) 遺有易於變價的上市公司股票 100 萬元：為遺產中之課徵標的物且易於變價保管，屬《遺產及贈與稅法》第 30 條第四項得抵繳者。\n(D) 納稅義務人所有易於變價的上市公司股票 300 萬元：《遺產及贈與稅法》第 30 條第四項明文列為得抵繳標的。\n【演算步驟】門檻：應納稅額新臺幣 5,000,000 元，在《遺產及贈與稅法》第 30 條第四項所定新臺幣 300,000 元以上；抵繳額度 = 新臺幣 5,000,000 元 − 得繳現金新臺幣 2,000,000 元 = 新臺幣 3,000,000 元。\n【記憶點】收不回來的債權不進遺產總額，也就不能拿來抵稅。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":13,"year":33,"session":13},"book-114-1-tax-law-001","經核准分期繳納之稅款，個人在新臺幣至少多少元以上，稅捐稽徵機關得要求納稅義務人提供相當擔保？",114,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":33,"session":13},"book-114-1-tax-law-002","根據稅捐稽徵法規定，下列擔保品價值之計算何者錯誤？",2,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-113-1-tax-law-047","有關遺產稅繳納之相關規定，下列敘述何者正確？",47,{"webId":47,"stem":48,"number":49,"year":33,"session":13},"book-114-1-tax-law-003","丙營業人未依規定申請稅籍登記即開始營業，被處 2 萬元罰鍰；若在該期間之營業額按所漏稅額處五倍以下罰鍰為 80 萬元。請問丙營業人應繳多少罰鍰？",3,[51,54,58,62,66],{"webId":52,"year":33,"stem":53,"number":14},"book-114-1-tax-law-050","依現行遺產及贈與稅法，贈與稅稅率為下列何者？",{"webId":55,"year":56,"stem":57,"number":14},"book-112-1-tax-law-050",112,"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？",{"webId":59,"year":60,"stem":61,"number":14},"book-111-1-tax-law-050",111,"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？",{"webId":63,"year":64,"stem":65,"number":14},"book-110-1-tax-law-050",110,"依所得稅法相關規定，營利事業認列捐贈之費用，下列敘述何者錯誤？",{"webId":67,"year":68,"stem":69,"number":14},"book-109-1-tax-law-050",109,"王君於 108 年 9 月 1 日死亡，遺有配偶與已成年子女 2 人，其名下財產如下：房屋一棟市價 5,000 萬元（土地公告現值 1,800 萬元，房屋評定標準價格 1,200 萬元），國內上市甲公司股票 10 萬股，當日股票收盤價每股 100 元。試問遺產稅應納稅額為多少？",false,1786689127303]