[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-tax-law-046":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-046","book-111-1-tax-law-046",111,1,46,"111 年發生之繼承或贈與案件適用下列何者金額時，已依規定按物價指數進行調整？①喪葬費扣除額 ②遺產稅之免稅額 ③配偶扣除額 ④被繼承人職業上之工具 ⑤贈與稅之免稅額",{"A":17,"B":18,"C":19,"D":20},"②⑤","③④","①②⑤","①②③④⑤","A",null,"本題考點：遺產稅與贈與稅各項金額的物價指數連動機制，以及 111 年實際調整的是哪幾項。\n【正解理由】依《遺產及贈與稅法》第 12-1 條第一項，免稅額、課稅級距金額、器具用具與職業上之工具不計入遺產總額之金額，以及各項親屬扣除額、喪葬費扣除額及身心障礙特別扣除額，均「每遇消費者物價指數較上次調整之指數累計上漲達百分之十以上時，自次年起按上漲程度調整之」；同條第二項由財政部每年十二月底前公告次年適用金額。是否調整因此逐項各算各的漲幅，並非同步變動。111 年跨過門檻而經公告調高的是遺產稅免稅額與贈與稅免稅額，即②與⑤，故選 A。\n【逐項排除】\n(A) ②與⑤同屬同法第 12-1 條第一項第一款的免稅額，該年漲幅跨門檻並經公告調高，正確。\n(B) ③配偶扣除額與④職業上之工具，分別列於同法第 12-1 條第一項第四款與第三款，屬會連動的項目，但該年未跨門檻。\n(C) ②⑤正確，①喪葬費扣除額雖列於同項第四款，111 年並未調整，本組多列了①。\n(D) 五項全列，把該年未跨門檻的①③④一併算進，與逐項判斷不符。\n【演算步驟】累計漲幅＝（該年物價指數÷該項上次調整年度之指數－1）×100%；達百分之十以上者自次年起按上漲程度調整，金額以萬元為單位、未達萬元者按千元數四捨五入。②⑤跨門檻故調高，①③④未達門檻。\n【記憶點】物價連動不是全面同步調整，是逐項各自算累計漲幅。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-tax-law-045","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",45,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-tax-law-047","下列何項財產不計入遺產總額？①公共設施保留地 ②農業用地 ③公眾通行道路之土地 ④勞工之保險金額 ⑤出價取得之專利權",47,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-tax-law-044","以自動販賣機從事下列何者行為應逐筆開立統一發票交付買受人？①銷售遊戲點數卡 ②銷售食品 ③銷售飲料 ④銷售書籍 ⑤收取停車費",44,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-tax-law-048","下列何項贈與額屬於不計入贈與總額之項目？①老師支付學生之醫藥費 ②夫妻相互贈與之財產 ③無償供公眾通行之道路土地 ④子女婚嫁時祖父母贈與不超過 100 萬元之財物 ⑤農業用地",48,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-tax-law-043","110 年營利事業基本稅額計徵，下列敘述何者正確？①基本所得額扣除新臺幣 100 萬元 ②法定稅率最高不得超過百分之十五 ③法定稅率最低不得低於百分之十 ④徵收率是百分之十二",43,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-tax-law-049","依現行稅法，下列關於贈與稅之計算，何者有誤？",49,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-046",114,"李君於 113 年死亡，遺產總額為 1,500 萬元，遺產淨額為 200 萬元，遺產總額中，有 A 公司上市股票 5,000 股，納稅義務人欲以該股票抵繳遺產稅，死亡日收盤價為每股 300 元，抵繳日收盤價為每股 150 元，請問可抵繳若干遺產稅？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-046",113,"下列財產移轉的情形，有關贈與稅徵免之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-tax-law-046",112,"甲於 112 年 6 月 2 日將所有土地贈與成年子女乙，下列何種情形不符合遺產及贈與稅法第 7 條以受贈人為納稅義務人之規定？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-046",110,"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",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-046",109,"依遺產及贈與稅法第 46 條規定，納稅義務人有故意以詐欺或其他不正當方法，逃漏遺產稅或贈與稅者，除依繼承或贈與發生年度稅率重行核計補徵外，並應處何種處罰？",false,1786689128266]