[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-tax-law-047":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-047","book-109-1-tax-law-047",109,1,47,"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？",{"A":17,"B":18,"C":19,"D":20},"遺產稅之申報期限為死亡之日起 6 個月內","贈與稅之申報期限為超過免稅額之贈與行為發生後 30 日內","被繼承人死亡前 3 年贈與其配偶之財產，須併入遺產總額","贈與稅之應納稅額在 30 萬元以上，確有困難，無法一次繳納現金者，得申請分 18 期以內繳納","C",null,"本題考點：遺產稅與贈與稅的申報期限、死亡前贈與併入遺產總額的年限，以及分期繳納要件。\n【正解理由】依《遺產及贈與稅法》第 15 條第一項，被繼承人死亡前二年內贈與其配偶、依民法第一千一百三十八條及第一千一百四十條規定之各順序繼承人，以及各順序繼承人之配偶之財產，應於被繼承人死亡時視為被繼承人之遺產，併入其遺產總額課稅。條文所定期間為「二年內」，選項(C)寫成死亡前三年，與該條所定年限不符；本題問敘述錯誤者，故選 C。\n【逐項排除】\n(A) 依《遺產及贈與稅法》第 23 條第一項，納稅義務人應於被繼承人死亡之日起六個月內辦理遺產稅申報，敘述正確。\n(B) 依《遺產及贈與稅法》第 24 條第一項，贈與人一年內贈與他人之財產總值超過贈與稅免稅額時，應於超過免稅額之贈與行為發生後三十日內申報，敘述正確。\n(C) 併入遺產總額的期間為死亡前二年內而非三年，與《遺產及贈與稅法》第 15 條第一項不符，即本題所指之錯誤敘述。\n(D) 依《遺產及贈與稅法》第 30 條第二項，應納稅額在三十萬元以上，納稅義務人確有困難不能一次繳納現金時，得於納稅期限內申請分十八期以內繳納，每期間隔以不超過二個月為限，敘述正確。\n【記憶點】遺產稅六個月、贈與稅三十日、死亡前二年贈與併計、三十萬元以上分十八期。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-tax-law-046","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？",46,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-tax-law-050","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？",50,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-047",114,"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？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-047",113,"有關遺產稅繳納之相關規定，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-047",112,"丙於 112 年 6 月 2 日死亡，其所遺財產如下：①自行創作之版畫 ②向他人購入之專利權 ③無償供公眾通行之道路土地經主管機關證明，且非屬建造房屋應保留之法定空地 ④尚未收取之債權。以上何者不計入遺產總額課徵遺產稅？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-047",111,"下列何項財產不計入遺產總額？①公共設施保留地 ②農業用地 ③公眾通行道路之土地 ④勞工之保險金額 ⑤出價取得之專利權",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-tax-law-047",110,"擔保稅款之擔保品計價，下列何者錯誤？",false,1786689129283]