[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-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-108-1-稅務相關法規概要-049","book-108-1-tax-law-049",108,1,49,"臺北市民劉先生 107 年度有下列之贈與行為。捐贈中華民國紅十字會現金$220 萬；結婚嫁妝$250 萬贈與女兒；贈與長子未上市櫃公司股票 10 萬股，贈與當日股票每股收盤價$25，每股資產淨值$20；將作農業使用的農地贈與次子，市價$500 萬，公告現值$300 萬；將市價$1,000 萬，公告現值$700 萬的土地贈與配偶。試問劉先生 107 年度的贈與總額？",{"A":17,"B":18,"C":19,"D":20},"$350 萬","$400 萬","$450 萬","$650 萬","A",null,"本題考點：贈與總額之計算與未上市櫃股票估價。\n【正解理由】《遺產及贈與稅法》第 20 條第一項第七款規定父母於子女婚嫁時所贈與之財物，總金額不超過一百萬元者不計入贈與總額；同項第三款、第五款、第六款另排除捐贈公益慈善機關之財產、作農業使用之農業用地贈與繼承人者及配偶相互贈與之財產。餘額為嫁妝超過一百萬元部分與未上市櫃股票，合計新臺幣 350 萬元，故選 A。\n【逐項排除】\n(A) 正確。計算結果為 350 萬元。\n(B) 錯誤。誤用每股收盤價 25 元估股票得 250 萬元，合計 400 萬元。\n(C) 錯誤。漏減婚嫁贈與一百萬元額度，嫁妝全額計入得 450 萬元。\n(D) 錯誤。另把《遺產及贈與稅法》第 20 條第一項第五款之農業用地 300 萬元計入。\n【演算步驟】公式：贈與總額 ＝ 各筆時價合計 － 不計入金額。①紅十字會現金 2,200,000 元 → 0 元。②嫁妝 2,500,000 元 － 1,000,000 元 ＝ 1,500,000 元。③股票 100,000 股 × 每股資產淨值 20 元 ＝ 2,000,000 元。④農地贈與次子 → 0 元。⑤土地贈與配偶 → 0 元。贈與總額 ＝ 1,500,000 ＋ 2,000,000 ＝ 3,500,000 元，即新臺幣 350 萬元。\n【記憶點】捐公益、給配偶、農地給繼承人不計入，嫁妝免一百萬元。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-tax-law-048","被繼承人死亡前幾年贈與下列那些人之財產，應於被繼承人死亡時，視為被繼承人之遺產，併入其遺產總額徵稅？①前三年、配偶 ②前二年、兒子 ③前二年、女婿 ④前二年、父母",48,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-tax-law-050","新北市張先生於民國 108 年 7 月過世，死亡時遺留財產如下：土地市價$1,000 萬，公告地價$500 萬，公告現值$700 萬；房屋市價$1,500 萬，評定標準價值$600 萬；上市公司股票 1 萬股，死亡當日收盤價$30，當日加權平均成交價$20；於民國 107 年 1 月贈與妻子現金$200 萬、民國 106 年 5 月贈與長子$150 萬；職業上所需交通工具$40 萬元。試問張先生 108 年度遺產總額為多少？",50,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-tax-law-047","關於統一發票之敘述，下列何者錯誤？",47,{"webId":39,"stem":40,"number":13,"year":41,"session":13},"book-109-1-tax-law-001","下列那些項目應計入綜合所得總額合併計稅？①領取醫療保險給付 20 萬元 ②抽中百貨公司舉辦之活動獎金 50 萬元 ③母親贈與現金 250 萬元 ④年終獎金 15 萬元 ⑤公司給付每月伙食費 2,400 元，全年合計 28,800 元",109,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-108-1-tax-law-046","遺產及贈與稅法所訂之下列那些金額，每遇消費者物價指數較上次調整之指數累計上漲達百分之十以上時，自次年起按上漲程度調整之？①免稅額 ②被繼承人之喪葬費用扣除額 ③被繼承人之配偶扣除額 ④父母於子女婚嫁時所贈與之財物金額",46,{"webId":47,"stem":48,"number":49,"year":41,"session":13},"book-109-1-tax-law-002","依據所得稅法規定，下列所得分類何者正確？",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,1786689129772]