[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-tax-law-049":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-049","book-105-1-tax-law-049",105,1,49,"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？",{"A":17,"B":18,"C":19,"D":20},"被繼承人如為經常居住中華民國境內之中華民國國民，得自遺產總額中減除免稅額 1,200 萬元","被繼承人如為非中華民國國民，不得自遺產總額中減除免稅額 1,200 萬元","被繼承人之喪葬費用可以扣除，但以在中華民國境內發生者為限","被繼承人死亡前，未償之債務，具有確實之證明者可以扣除，但以在中華民國境內發生者為限","B",null,"本題考點：遺產稅免稅額（《遺產及贈與稅法》第 18 條）與扣除額（同法第 17 條）於國民與非國民之適用差異。\n【正解理由】依《遺產及贈與稅法》第 18 條第一項，經常居住中華民國境內之國民為被繼承人者，減除免稅額一千二百萬元；同條第二項明定，經常居住境外之國民或非中華民國國民，其減除免稅額比照前項規定辦理。選項(B)稱非國民不得減除，與條文相反，故選 B。\n【逐項排除】\n(A) 正確。即《遺產及贈與稅法》第 18 條第一項之內容。\n(B) 錯誤（本題答案）。《遺產及贈與稅法》第 18 條第二項明定非國民之免稅額比照第一項辦理。\n(C) 正確。喪葬費為《遺產及贈與稅法》第 17 條第一項第十款之扣除項目，依該條第二項以在境內發生者為限。\n(D) 正確。未償債務具確實證明者，為《遺產及贈與稅法》第 17 條第一項第九款之扣除項目，亦以境內發生者為限。\n【演算步驟】課稅遺產淨額＝遺產總額−免稅額−扣除額。例：遺產總額新臺幣 3,000 萬元、免稅額 1,200 萬元、扣除額（配偶 400 萬元＋喪葬費 100 萬元）＝500 萬元；淨額＝3,000 萬元−1,200 萬元−500 萬元＝1,300 萬元；依《遺產及贈與稅法》第 13 條稅率百分之十，應納稅額＝1,300 萬元×10%＝130 萬元。\n【記憶點】免稅額人人比照一千二百萬；境外者第一至七款扣除不適用、八至十一款限境內。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-tax-law-050","依遺產及贈與稅法規定，下列有關遺產稅及贈與稅應納稅額之規定何者錯誤？",50,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":13,"year":41,"session":13},"book-106-1-tax-law-001","財政部所發布之新解釋函令，對於尚未核課確定案件之效力適用情形為何？",106,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-tax-law-046","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：",46,{"webId":47,"stem":48,"number":49,"year":41,"session":13},"book-106-1-tax-law-002","依現行稅捐稽徵法第 48 條之 2 的規定，違反稅法規定應處罰鍰之行為，其情節輕微，或漏稅在一定金額以下者，下列敘述何者正確？",2,[51,55,59,63,67],{"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":57,"stem":58,"number":14},"book-113-1-tax-law-049",113,"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":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-049",112,"關於遺產稅及贈與稅之申報規定，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"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":68,"year":69,"stem":70,"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？",false,1786689131445]