[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-tax-law-024":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-110-1-稅務相關法規概要-024","book-110-1-tax-law-024",110,1,24,"我國遺產稅的課徵採用超額累進的稅率結構，其稅率為下列何者？",{"A":17,"B":18,"C":19,"D":20},"10%，15%，20%","10%，20%，30%","20%，30%，40%","30%，40%，50%","A",null,"本題考點：遺產稅超額累進稅率的三個級距，依據在《遺產及贈與稅法》第 13 條。\n【正解理由】《遺產及贈與稅法》第 13 條規定，遺產稅按被繼承人死亡時計算之遺產總額，減除同法第 17 條、第 17 條之 1 規定之各項扣除額及第 18 條規定之免稅額後之課稅遺產淨額，依下列稅率課徵：「一、五千萬元以下者，課徵百分之十。二、超過五千萬元至一億元者，課徵五百萬元，加超過五千萬元部分之百分之十五。三、超過一億元者，課徵一千二百五十萬元，加超過一億元部分之百分之二十。」三段邊際稅率依序為 10%、15%、20%，故選 A。\n【逐項排除】\n(A) 10%、15%、20% 與《遺產及贈與稅法》第 13 條三款逐一對應，切點為五千萬元與一億元。\n(B) 10%、20%、30% 的第二、三段稅率均高於《遺產及贈與稅法》第 13 條第二款的百分之十五與第三款的百分之二十。\n(C) 20%、30%、40% 連最低一段都寫成百分之二十，與《遺產及贈與稅法》第 13 條第一款的百分之十不符。\n(D) 30%、40%、50% 三段全數逾越《遺產及贈與稅法》第 13 條所定的最高稅率百分之二十。\n【記憶點】遺產稅三級距十、十五、二十，切點在五千萬元與一億元。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-tax-law-023","有關納稅義務人對核定之稅捐如有不服，其申請復查之期限，下列敘述何者錯誤？（假設以下日期均非例假日）",23,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-tax-law-025","有關遺產稅免稅額之規定，下列何者錯誤？",25,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-tax-law-022","有關稅捐核課期間之敘述，下列何者錯誤？",22,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-tax-law-026","贈與稅的應納稅額最少在多少元以上，納稅義務人確有困難無法一次繳納現金者，可以申請分期繳納？",26,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-tax-law-021","甲君因欠繳綜合所得稅導致其所有之土地遭法院拍賣，假設甲君尚未繳納或償還之項目包括：①欠繳之所得稅 ②該筆土地的地價稅 ③銀行抵押債務 ④普通債務則以上債權之清償順序應為下列何者？",21,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-027","依據遺產及贈與稅法第 24 條之規定，贈與稅的申報期限為下列何者？",27,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-024",114,"依現行法規，營利事業分期付款之銷貨，其當期損益無法依下列何種方法計算？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-024",113,"我國現行營利事業所得稅查核準則，有關營利事業呆帳損失之列支以及備抵呆帳之提列，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-024",112,"我國居住者個人甲 112 年取得收入如下：①薪資收入 200 萬元 ②統一發票中獎獎金 1 千萬元 ③借錢給朋友乙收取利息 5 萬元 ④檢舉賄選取得法務部獎金 10 萬元 ⑤A 銀行給付存款利息 12 萬元 ⑥出售適用房地合一稅制之房屋、土地之利得 250 萬元 ⑦取得美國債券利息 20 萬元。依所得稅法規定，112 年度綜合所得總額及儲蓄投資特別扣除額金額各為何？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-024",111,"依現行稅法，下列何者不是分期付款銷貨，當期損益的計算方法？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-024",109,"依稅捐稽徵法第 5 條規定，財政部依互惠原則與外國政府或國際組織商訂稅務用途資訊交換；如果有關機關、機構未依規定進行金融帳戶盡職審查或其他審查並提供締約他方之資訊，依稅捐稽徵法第 46 條之 1 將由財政部或其授權之機關作何種處罰？",false,1786689128546]