[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-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-109-1-稅務相關法規概要-046","book-109-1-tax-law-046",109,1,46,"依遺產及贈與稅法第 46 條規定，納稅義務人有故意以詐欺或其他不正當方法，逃漏遺產稅或贈與稅者，除依繼承或贈與發生年度稅率重行核計補徵外，並應處何種處罰？",{"A":17,"B":18,"C":19,"D":20},"所漏稅額 2 倍以下之罰鍰","所漏稅額 1 倍至 3 倍之罰鍰","所漏稅額 1 倍至 3 倍之罰鍰，並處 1 年以上、5 年以下之有期徒刑","所漏稅額 2 倍以下之罰鍰，並處 5 年以下之有期徒刑","B",null,"本題考點：以詐欺或其他不正當方法逃漏遺產稅、贈與稅時的補徵方式與罰鍰倍數。\n【正解理由】依《遺產及贈與稅法》第 46 條，納稅義務人有故意以詐欺或其他不正當方法，逃漏遺產稅或贈與稅者，除依繼承或贈與發生年度稅率重行核計補徵外，並應處以所漏稅額一倍至三倍之罰鍰。該條的法律效果只有「重行核計補徵」與「一倍至三倍罰鍰」兩項，並未併科自由刑，故選 B。\n【逐項排除】\n(A) 所漏稅額二倍以下係《遺產及贈與稅法》第 45 條對已申報而漏報、短報者的處罰額度，第 44 條對未依限申報者亦為核定應納稅額二倍以下，與詐欺逃漏的倍數區間不同。\n(B) 一倍至三倍正是《遺產及贈與稅法》第 46 條所定之罰鍰區間，本項正確。\n(C) 倍數雖與《遺產及贈與稅法》第 46 條相符，惟該條未定自由刑；同法第 50 條雖有一年以下有期徒刑，要件卻是遺產稅未繳清前分割遺產、交付遺贈或辦理移轉登記等行為，並非本題所問之逃漏。\n(D) 二倍以下之倍數與五年以下有期徒刑之刑度，均非《遺產及贈與稅法》第 46 條所定。\n【記憶點】詐欺逃漏遺贈稅「一倍到三倍，只罰錢不關人」，二倍以下留給未申報與漏報短報。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-tax-law-045","依現行加值型及非加值型營業稅法規定，下列那些項目的進項稅額得扣抵銷項稅額？①購進貨物捐贈政府 ②購買主、副食品供應員工伙食 ③交際應酬費用 ④進貨取得合法統一發票 ⑤購進貨物用以酬勞員工 ⑥支付銀行利息費用",45,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-tax-law-047","下列有關遺產及贈與稅報繳之敘述，依遺產及贈與稅法規定，何者錯誤？",47,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-tax-law-044","下列何者屬於國稅且採累進稅率之稅目？①綜合所得稅 ②遺產稅及贈與稅 ③土地增值稅 ④非加值型營業稅",44,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-tax-law-048","依遺產及贈與稅法規定，下列何項目不計入遺產總額？",48,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-109-1-tax-law-043","依統一發票使用辦法規定，下列敘述何者正確？①營業人開立不實統一發票，主管稽徵機關應停止其購買統一發票 ②營業人以貨物與他人交換貨物者，應於換出時，開立統一發票 ③營業人滯欠營業稅未繳清，主管稽徵機關應停止其購買統一發票 ④營業人發行商品禮券，禮券上已載明憑券兌付一定數量之貨物者，應於兌換貨物時開立統一發票 ⑤保稅區營業人銷售予課稅區營業人未輸往課稅區而直接出口之貨物，免開立統一發票",43,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-tax-law-049","下列何種情況不是遺產及贈與稅法規定之視同贈與？",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,1786689129268]