[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-tax-law-037":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-111-1-稅務相關法規概要-037","book-111-1-tax-law-037",111,1,37,"被繼承人為受死亡之宣告者，應自何日起算遺產稅的申報期間？",{"A":17,"B":18,"C":19,"D":20},"死亡次一日","判決宣告日","除籍日","收到判決書日","B",null,"本題考點：被繼承人受死亡宣告時，遺產稅申報期間的起算日如何認定。\n【正解理由】《遺產及贈與稅法》第 23 條第一項的原則是納稅義務人「應於被繼承人死亡之日起六個月內」向戶籍所在地主管稽徵機關辦理遺產稅申報；受死亡宣告的情形並無現實可查的死亡事實可資起算，須改以法院的死亡宣告判決為準，依《遺產及贈與稅法施行細則》關於申報期間起算的規定，此種情形自法院判決宣告之日起算，故選 B。\n【逐項排除】\n(A) 死亡次一日：受死亡宣告者的死亡日是判決所擬制的日期，《遺產及贈與稅法》第 10 條第一項僅以「法院宣告死亡判決內所確定死亡日之時價」作為財產估價基準，該日的作用在估價，不是申報期間的起算日。\n(B) 判決宣告日：法院為死亡宣告判決之日，是繼承在法律上確定發生的時點，納稅義務人自該日起才有據以申報的依據，也自該日起算申報期間。\n(C) 除籍日：戶籍除籍屬行政登記作業，時點取決於何時申請、何時登記，因案而異，並非法定的起算事由。\n(D) 收到判決書日：判決書送達各納稅義務人的日期彼此不同，若以此起算，同一被繼承人將出現數個不同的申報期限，法未採此標準。\n【記憶點】受死亡宣告者：估價看判決內確定的死亡日，申報期間看判決宣告日。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-tax-law-036","依現行稅法規定，下列應納遺產稅額，何者得申請分期繳納？",36,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-tax-law-038","依加值型及非加值型營業稅法，下列何者不適用「視為銷售」之規定？",38,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-tax-law-035","依現行稅法，統一發票給獎經費，由全年營業稅收入總額中提出多少支應？",35,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-tax-law-039","外國技藝表演業，將在我國境內演出 7 日，並於演出後於境內觀光旅遊 1 個月後出境，其表演收入應於何時報繳營業稅？",39,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-tax-law-034","跨境電商銷售電子勞務予境內自然人，有關課徵營業稅之相關規定何者是錯誤的？",34,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-tax-law-040","依查定計算營業稅額之特種飲食業，由主管稽徵機關隔多久填發繳款書通知繳納一次？",40,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-037",114,"甲公司本期銷項稅額 10 萬元，零稅率銷售額 60 萬元，取得進項稅額如下：自用乘人小汽車 4 萬元、進貨 10 萬元、固定資產 5 萬元，該公司本期得退還稅額為若干元？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-037",113,"甲為兼營應稅及免稅銷售的營業人，113 年 9 月至 10 月購進貨物 1,200 萬元，支付進項稅額 60 萬元，進項稅額中有 10 萬元是購進自用乘人小汽車，另有 20 萬元是對政府的捐獻。同期銷售應稅貨物 2,400 萬元，銷項稅額 120 萬元，銷售免稅貨物 1,600 萬元，其中 1,000 萬元為土地價額，故進項稅額不得扣抵銷項稅額比例為 20%。試問甲營業人當期應納稅額為多少？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-037",112,"我國 A 海運公司 112 年相關交易情形如下：①銷售國際運輸用之船舶 ②進口國際運輸用之船舶 ③進口經營國際貿易之我國船舶專用之燃料 ④銷售供漁船使用之機器設備之用油。以上何種銷售情形免徵營業稅？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-037",110,"下列何者得免用統一發票？①營業人取得之賠償收入 ②娛樂業之門票收入 ③獨資事業 ④電視臺之廣告播映",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-037",109,"依加值型及非加值型營業稅法規定，下列敘述何者正確？",false,1786689128184]