[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-tax-law-045":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-045","book-110-1-tax-law-045",110,1,45,"下列何種情形，免課贈與稅？",{"A":17,"B":18,"C":19,"D":20},"以顯著不相當之代價，讓與不動產予他人","兄弟之間買賣不動產且無法提出已支付價款之確實證明","債務人依消費者債務清理條例更生、清算，以致債權無法十足取償","他益信託契約","C",null,"本題考點：《遺產及贈與稅法》第 5 條「以贈與論」六款的構成要件，以及債權因法院更生、清算程序未獲足額清償是否落入該條。\n【正解理由】依《遺產及贈與稅法》第 5 條第一款，以贈與論者為「在請求權時效內無償免除或承擔債務者，其免除或承擔之債務」，其要件是債權人本於自己意思無償免除或承擔。債務人依《消費者債務清理條例》所定更生、清算程序，致債權無法十足取償，是法定程序運作的結果，債權人並無無償免除債務的意思表示，不合《遺產及贈與稅法》第 5 條各款所定的財產移動類型，自不以贈與論，故選 C。\n【逐項排除】\n(A) 以顯著不相當之代價讓與不動產予他人，其差額部分依《遺產及贈與稅法》第 5 條第二款以贈與論，應課徵贈與稅。\n(B) 兄弟屬二親等以內親屬，其間財產之買賣依同法第 5 條第六款以贈與論；該款但書須提出已支付價款之確實證明，且該價款非由出賣人貸與或提供擔保向他人借得，本項既無法提出確實證明，但書即無適用餘地。\n(C) 債權因更生、清算而無法十足取償，欠缺同法第 5 條第一款「無償免除或承擔」的意思表示要件，不以贈與論，為本題所問免課贈與稅者。\n(D) 信託契約明定信託利益之全部或一部之受益人為非委託人者，依同法第 5-1 條第一項視為委託人將享有信託利益之權利贈與該受益人，課徵贈與稅。\n【記憶點】以贈與論看的是「有沒有無償移轉的意思」，法院程序造成的受償不足不在其列。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-tax-law-044","下列情形何者非視為銷售貨物？",44,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-tax-law-046","被繼承人之下列財產，何者無需列入遺產總額？①捐贈給臺北市政府之遺產 ②遺產中作農業使用之農業用地 ③以部分遺產成立基金會 ④被繼承人遺產中經政府闢為公眾通行道路之土地",46,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-tax-law-043","下列何種情況溢付之營業稅得申請退還？①因銷售免稅貨物或勞務 ②因購置自用乘人小汽車 ③因進口機器設備 ④因合併註銷登記",43,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-tax-law-047","擔保稅款之擔保品計價，下列何者錯誤？",47,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-tax-law-042","依加值型及非加值型營業稅法規定，進口菸品於計算其營業稅應納稅額時，其稅基為何？",42,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-tax-law-048","納稅義務人已於 110 年 5 月 30 日申報綜合所得稅，且無故意以詐欺或其他不正當方法逃漏稅捐，核課期間至何時截止？",48,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-045",114,"依現行統一發票使用辦法，下列何者不符合免用或免開統一發票？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-045",113,"下列何者同時符合免徵營業稅與免用或免開統一發票？①計程車業 ②依法設立之免稅商店及離島免稅購物商店 ③醫院、診所、療養院提供之醫療勞務、藥品、病房之住宿及膳食 ④未經加工之生鮮農、林、漁、牧產物、副產物",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-045",112,"依遺產及贈與稅法規定，有關課稅範圍之敘述，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-tax-law-045",111,"在下列何者情形，主管稽徵機關應停止營業人購買統一發票？①受停止營業處分 ②無進貨事實虛報進項稅額 ③遷移營業地址未辦理變更登記 ④開立不實統一發票 ⑤滯欠營業稅未繳清",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-045",109,"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",false,1786689128760]