[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-046":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-105-1-稅務相關法規概要-046","book-105-1-tax-law-046",105,1,46,"依現行規定，若財產為繼承人公同共有之遺產且該遺產為被繼承人單獨所有，納稅義務人申請以該財產抵繳遺產稅條件：",{"A":17,"B":18,"C":19,"D":20},"繼承人之應繼分合計二分之一以上同意","繼承人過半數及其應繼分合計過半數同意","繼承人二分之一以上之同意","繼承人三分之二以上之同意","B",null,"本題考點：以繼承人公同共有之遺產（且該遺產為被繼承人單獨所有）申請實物抵繳遺產稅時，應取得之同意門檻，規定於《遺產及贈與稅法》第 30 條第七項。\n【正解理由】依《遺產及贈與稅法》第 30 條第七項，抵繳之財產為繼承人公同共有之遺產且該遺產為被繼承人單獨所有或持分共有者，得由繼承人過半數及其應繼分合計過半數之同意，或繼承人之應繼分合計逾三分之二之同意提出申請，不受民法第八百二十八條第三項限制。選項(B)即為前開條文所定之第一種門檻，故選 B。\n【逐項排除】\n(A) 錯誤。「繼承人之應繼分合計二分之一以上同意」並非條文門檻：《遺產及贈與稅法》第 30 條第七項採「人數過半數且應繼分合計過半數」之雙重要件，或「應繼分合計逾三分之二」之單一要件；且「二分之一以上」含恰好二分之一，與「過半數」並非同義。\n(B) 正確。與《遺產及贈與稅法》第 30 條第七項前段「得由繼承人過半數及其應繼分合計過半數之同意」之文字相符。\n(C) 錯誤。「繼承人二分之一以上之同意」只計人數、未計應繼分，欠缺條文要求的應繼分要件，且門檻寫法與「過半數」不同。\n(D) 錯誤。條文的另一條途徑是「繼承人之應繼分合計逾三分之二」，計算基礎是應繼分而非繼承人人數；「繼承人三分之二以上之同意」與條文不符。\n【記憶點】公同共有遺產抵繳：人數過半＋應繼分過半，或應繼分逾三分之二，二擇一。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-tax-law-045","依統一發票使用辦法規定，下列那一選項不得免用或免開統一發票？",45,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-tax-law-047","依現行規定，被繼承人死亡前因重病無法處理事務期間出售名下財產，其繼承人對該項出售財產價金不能證明其用途者：",47,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-tax-law-044","依統一發票使用辦法規定，下列那一選項不是主管稽徵機關停止營業人購買統一發票之原因？",44,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-tax-law-048","吉米為美國公民，因深愛臺灣在臺居住滿 10 年，但未歸化取得中華民國國籍。若吉米想要將財產贈與給其子女與朋友，試問下列敘述何者正確？",48,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-tax-law-043","依統一發票使用辦法規定，營業人每筆銷售額與銷項稅額合計未滿新臺幣多少元，除買受人要求外，得免逐筆開立發票？",43,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-tax-law-049","依遺產及贈與稅法規定，下列有關遺產稅免稅額與扣除額之敘述何者錯誤？",49,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-046",114,"李君於 113 年死亡，遺產總額為 1,500 萬元，遺產淨額為 200 萬元，遺產總額中，有 A 公司上市股票 5,000 股，納稅義務人欲以該股票抵繳遺產稅，死亡日收盤價為每股 300 元，抵繳日收盤價為每股 150 元，請問可抵繳若干遺產稅？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-046",113,"下列財產移轉的情形，有關贈與稅徵免之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-046",112,"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？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-046",111,"111 年發生之繼承或贈與案件適用下列何者金額時，已依規定按物價指數進行調整？①喪葬費扣除額 ②遺產稅之免稅額 ③配偶扣除額 ④被繼承人職業上之工具 ⑤贈與稅之免稅額",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-046",110,"被繼承人之下列財產，何者無需列入遺產總額？①捐贈給臺北市政府之遺產 ②遺產中作農業使用之農業用地 ③以部分遺產成立基金會 ④被繼承人遺產中經政府闢為公眾通行道路之土地",false,1786689131410]