[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-109-1-tax-law-050":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":70},"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-050","book-109-1-tax-law-050",109,1,50,"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？",{"A":17,"B":18,"C":19,"D":20},"2,084,000 元","2,623,800 元","4,168,000 元","5,247,600 元","A",null,"本題考點：遺產稅之計算，遺產價值依時價而非市價認定。\n【正解理由】依《遺產及贈與稅法》第 10 條，土地依公告現值、房屋依評定標準價格、上市股票依死亡日收盤價認定時價，遺產總額合計 4,000 萬元。再依同法第 18 條減除免稅額 1,200 萬元，依第 17 條減除配偶、子女與喪葬費扣除額（依第 12 條之 1 調整公告），淨額 2,084 萬元，依第 13 條第一款按百分之十課徵，應納稅額 2,084,000 元，故選 A。\n【逐項排除】\n(A) 正確。正確淨額之百分之十即為此數。\n(B) 錯誤。此數為誤算淨額 26,238,000 元之百分之十，減除項與《遺產及贈與稅法》第 17 條、第 18 條不符。\n(C) 錯誤。此數恰為正確淨額乘以百分之二十；《遺產及贈與稅法》第 13 條第一款明定 5,000 萬元以下為百分之十。\n(D) 錯誤。此數為前述錯誤淨額乘以百分之二十，淨額與稅率皆誤。\n【演算步驟】遺產總額＝土地 1,800 萬元＋房屋 1,200 萬元＋股票 10 萬股×100 元＝4,000 萬元。課稅淨額＝4,000 萬元−免稅額 1,200 萬元−配偶 493 萬元−子女 50 萬元×2 人−喪葬費 123 萬元＝2,084 萬元。應納稅額＝2,084 萬元×10％＝2,084,000 元。\n【記憶點】估價用公告現值與評定標準價格，5,000 萬元以下稅率百分之十。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":13,"year":33,"session":13},"book-110-1-tax-law-001","下列何者屬於綜合所得稅申報之特別扣除額項目？",110,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":33,"session":13},"book-110-1-tax-law-002","個人購買短期票券，其到期兌償金超過首次發售價格部分，應如何計徵綜合所得稅？",2,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":33,"session":13},"book-110-1-tax-law-003","下列何者為營利事業所得稅申報書營業收入調節欄項下，開立統一發票金額之加項？",3,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-050",114,"依現行遺產及贈與稅法，贈與稅稅率為下列何者？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-050",113,"若國稅局核定遺產稅應納稅額 500 萬元，下列何種情形納稅義務人不可以申請以實物抵繳？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-050",112,"郭君結婚時，其祖父、父親、母親及大哥各自分別贈與現金 100 萬元。依遺產及贈與稅法第 20 條規定，前述贈與得「不計入贈與總額」之金額為多少？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-050",111,"被繼承人死亡後始經法院判決確定為其所有之財產，遺產稅納稅義務人應自判決確定之日起，多久時間內補申報遺產稅？",{"webId":68,"year":33,"stem":69,"number":14},"book-110-1-tax-law-050","依所得稅法相關規定，營利事業認列捐贈之費用，下列敘述何者錯誤？",false,1786689129301]