[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-tax-law-026":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-026","book-110-1-tax-law-026",110,1,26,"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？",{"A":17,"B":18,"C":19,"D":20},"30 萬元","50 萬元","80 萬元","100 萬元","A",null,"本題考點：《遺產及贈與稅法》第 30 條第二項所定申請分期繳納的稅額門檻。\n【正解理由】《遺產及贈與稅法》第 30 條第一項規定，遺產稅及贈與稅納稅義務人應於稽徵機關送達核定納稅通知書之日起二個月內繳清應納稅款；同條第二項規定「遺產稅或贈與稅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，向該管稽徵機關申請，分十八期以內繳納，每期間隔以不超過二個月為限」。門檻為三十萬元，故選 A。\n【逐項排除】\n(A) 三十萬元即《遺產及贈與稅法》第 30 條第二項明定的最低門檻，達此金額且確有困難者得申請分期。\n(B) 五十萬元高於條文門檻，會把三十萬元至五十萬元之間本得申請的案件排除在外。\n(C) 八十萬元同樣高於門檻，《遺產及贈與稅法》第 30 條並無此數額。\n(D) 一百萬元是《稅捐稽徵法》第 24 條第三項限制出境的個人欠稅金額之一，非分期繳納門檻。\n【演算步驟】判準公式：得申請分期 = 應納稅額 ≥ 新臺幣 300,000 元。代入：新臺幣 300,000 元 = 門檻，符合「在三十萬元以上」；新臺幣 500,000 元、800,000 元、1,000,000 元均 > 門檻，皆非最小值。結果：最低金額為新臺幣 300,000 元。期數上限 = 18 期 × 2 個月 = 36 個月。\n【記憶點】三十萬元起跳，十八期以內，每期間隔不超過二個月。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-tax-law-024","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？",24,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-tax-law-028","依所得稅法相關規定，下列何項特別扣除額係以個人為單位？①長期照顧 ②儲蓄投資 ③教育學費 ④ 保險費 ⑤幼兒學前",28,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-029","依現行所得稅法規定，有關所得類別之敘述，下列何者正確？",29,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-026",114,"依現行營利事業所得稅查核準則，下列何種捐贈可全數列入營利事業當年度之費用或損失？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-026",113,"依據營利事業所得稅查核準則，下列何者應列為「非營業收入」？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-026",112,"A 公司為貿易業，111 年聘僱甲員工，每月薪資 6 萬元（內含甲自願提繳勞工退休金 3,600 元），共 12 個月，每月另給付伙食費 5,000 元，年底給付 1 個月年終獎金，並以甲為受益人為其投保團體人壽保險，每年負擔保險費 3,000 元，甲當年應公司要求出差 2 次，共支領差旅費 4 萬元，A 公司應申報甲員工 111 年度薪資所得扣繳憑單之給付總額為何？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-026",111,"根據營利事業所得稅查核準則，下列有關捐贈之認列何者是錯誤的？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-026",109,"依稅捐稽徵法規定，下列敘述何者正確？",false,1786689128572]