[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-tax-law-027":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-027","book-110-1-tax-law-027",110,1,27,"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？",{"A":17,"B":18,"C":19,"D":20},"年度結束後 1 個月內","每次贈與行為發生日次日起 10 日內","同年度贈與總額超過免稅額之贈與行為發生日次日起 20 日內","同年度贈與總額超過免稅額之贈與行為發生日次日起 30 日內","D",null,"本題考點：《遺產及贈與稅法》第 24 條的贈與稅申報期限，觸發點是一年內贈與總值超過免稅額，期間為三十日。\n【正解理由】《遺產及贈與稅法》第 24 條第一項規定「除第二十條所規定之贈與外，贈與人在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，向主管稽徵機關依本法規定辦理贈與稅申報」。可知申報義務由使同年度贈與總額超過免稅額的那一次贈與行為觸發，期間為三十日，故選 D。\n【逐項排除】\n(A) 贈與稅由個別贈與行為觸發申報，《遺產及贈與稅法》第 24 條並無年度結束後一個月申報的設計。\n(B) 十日與《遺產及贈與稅法》第 24 條第一項所定三十日不符，且未提及超過免稅額此一觸發要件。\n(C) 觸發要件寫對，但二十日短於《遺產及贈與稅法》第 24 條第一項明定的三十日。\n(D) 同時具備同年度贈與總額超過免稅額與三十日兩項要素，與《遺產及贈與稅法》第 24 條第一項相符。\n【記憶點】使贈與總額超過免稅額的那一筆，三十日內申報。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-030","依現行所得稅法規定，下列何項所得必須併入綜合所得總額課徵綜合所得稅？①出售上市股票之交易所得 ②個人取自營利事業贈與之財產 ③百貨公司周年慶中奬奬品 ④國家考試命題酬勞 ⑤銀行利息所得",30,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-027",114,"依現行營利事業所得稅查核準則，有關職工福利金之規定，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-027",113,"依據營利事業所得稅查核準則，有關營利事業列報利息費用應注意事項，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-027",112,"依所得稅法規定，下列何種所得免納所得稅？①個人出售上市公司股票所得 ②因繼承而取得之財產 ③國立大學校長所領主管特支費 ④上市公司幹部所領主管特支費 ⑤個人接受公司贈與所取得之財產 ⑥出售未發行股票之股權憑證所獲所得",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-027",111,"根據營利事業所得稅查核準則，下列有關福利金之提撥標準及費用認列何者是錯誤的？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-027",109,"依稅捐稽徵法規定，財政部得予外國政府或國際組織進行稅務用途資訊交換及提供其他稅務協助，但諦約他方有下列何種情形，不得與其進行資訊交換？",false,1786689128579]