[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-tax-law-050":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-114-1-稅務相關法規概要-050","book-114-1-tax-law-050",114,1,50,"依現行遺產及贈與稅法，贈與稅稅率為下列何者？",{"A":17,"B":18,"C":19,"D":20},"單一稅率，10%","單一稅率，20%","超額累進稅率，最高 20%","超額累進稅率，最高 25%","C",null,"本題考點：贈與稅的稅率結構，究竟是單一稅率或超額累進，以及最高一級的稅率。\n【正解理由】依《遺產及贈與稅法》第 19 條第一項，贈與稅按課稅贈與淨額課徵：「一、二千五百萬元以下者，課徵百分之十。二、超過二千五百萬元至五千萬元者，課徵二百五十萬元，加超過二千五百萬元部分之百分之十五。三、超過五千萬元者，課徵六百二十五萬元，加超過五千萬元部分之百分之二十。」條文分三級，且較高稅率只適用於超過門檻的部分，屬超額累進，最高一級為百分之二十，故選 C。\n【逐項排除】\n(A) 百分之十僅為《遺產及贈與稅法》第 19 條第一項第一款最低一級的稅率，該項並非單一稅率。\n(B) 百分之二十是《遺產及贈與稅法》第 19 條第一項第三款最高一級的稅率，並非全額適用的單一稅率。\n(C) 《遺產及贈與稅法》第 19 條第一項為三級超額累進，最高一級稅率百分之二十，正確。\n(D) 百分之二十五不見於《遺產及贈與稅法》第 19 條第一項各款，該項最高一級為百分之二十。\n【記憶點】贈與稅十、十五、二十共三級累進，級距切在二千五百萬元與五千萬元。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-tax-law-049","依現行遺產及贈與稅法，下列何者應計入贈與總額計稅？",49,{"webId":31,"stem":32,"number":13,"year":33,"session":13},"book-105-1-tax-law-001","依稅捐稽徵法規定，下列那種稅捐優先於一切債權及抵押權受償？",105,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-tax-law-048","依現行遺產及贈與稅法，經常居住中華民國境外之中華民國國民，死亡時在中華民國境內遺有財產者，應如何課徵遺產稅？",48,{"webId":39,"stem":40,"number":41,"year":33,"session":13},"book-105-1-tax-law-002","依稅捐稽徵法規定，財政部臺北國稅局應退納稅義務人之綜合所得稅，若該納稅義務人有下列之積欠，何者應優先抵繳？",2,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-tax-law-047","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？",47,{"webId":47,"stem":48,"number":49,"year":33,"session":13},"book-105-1-tax-law-003","甲公司有 A、B 兩筆房屋，其中 A 房屋有銀行貸款、積欠地價稅；B 房屋欠繳房屋稅與地價稅，且該公司尚積欠以前年度營利事業所得稅未繳。後因經營不善，導致 A 房屋被法院拍賣，若拍定價小於 A 房屋銀行抵押債權，試問下列敘述何者正確？",3,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-tax-law-050",113,"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？",{"webId":56,"year":57,"stem":58,"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":60,"year":61,"stem":62,"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":64,"year":65,"stem":66,"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":68,"year":69,"stem":70,"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,1786689126797]