[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-111-1-tax-law-048":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":70},"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-048","book-111-1-tax-law-048",111,1,48,"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",{"A":17,"B":18,"C":19,"D":20},"②⑤","③④","①②④","②④⑤","A",null,"本題考點：《遺產及贈與稅法》第 20 條不計入贈與總額的七款列舉，重點在贈與人身分與贈與標的兩個要件。\n【正解理由】依《遺產及贈與稅法》第 20 條第一項第六款，「配偶相互贈與之財產」不計入贈與總額；同條第一項第五款則明定「作農業使用之農業用地及其地上農作物，贈與《民法》第一千一百三十八條所定繼承人者，不計入其土地及地上農作物價值之全數」。②夫妻相互贈與之財產與⑤農業用地分別命中這兩款，故選 A。\n【逐項排除】\n(A) ②為《遺產及贈與稅法》第 20 條第一項第六款、⑤為同條第一項第五款，兩者都列在不計入贈與總額的款次裡，正確。\n(B) ③無償供公眾通行之道路土地是《遺產及贈與稅法》第 16 條第十二款不計入遺產總額的項目，該法第 20 條各款並未列入；④的贈與人為祖父母，不合該法第 20 條第一項第七款「父母於子女婚嫁時所贈與之財物，總金額不超過一百萬元」。\n(C) ②固然正確，①老師支付學生之醫藥費不合《遺產及贈與稅法》第 20 條第一項第四款「扶養義務人為受扶養人支付之生活費、教育費及醫藥費」的扶養義務人要件；④的贈與人身分同樣不合第七款。\n(D) ②⑤正確，但④的贈與人為祖父母，仍不符《遺產及贈與稅法》第 20 條第一項第七款所限的父母，本組不成立。\n【記憶點】婚嫁一百萬元只認父母贈與，醫藥費只認扶養義務人；道路土地那一款寫在遺產稅那邊，不在贈與稅這邊。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-tax-law-046","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",46,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-tax-law-050","被繼承人死亡後始經法院判決確定為其所有之財產，遺產稅納稅義務人應自判決確定之日起，多久時間內補申報遺產稅？",50,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":13,"year":49,"session":13},"book-112-1-tax-law-001","納稅義務人 112 年就稅捐案件申請復查，經復查決定後仍有應納稅款未繳納者，下列何種情形，納稅義務人雖已依法提起訴願，惟稅捐稽徵機關仍應依稅捐稽徵法第 39 條第 2 項規定移送強制執行？",112,[51,55,59,62,66],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-048",114,"依現行遺產及贈與稅法，經常居住中華民國境外之中華民國國民，死亡時在中華民國境內遺有財產者，應如何課徵遺產稅？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-048",113,"甲君於 113 年 8 月死亡，其為經常居住於中華民國境內的國民。依據遺產及贈與稅法的規定，下列何者不計入甲君的遺產總額？①甲君自己發明的專利權，價值 300 萬元 ②甲君在國外的銀行存款 500 萬元 ③甲君於 106 年 10 月所繼承且已納遺產稅的財產 1,000 萬元 ④甲君 112 年 12 月贈與配偶現金 100 萬元 ⑤甲君 112 年 12 月贈與姪女現金 100 萬元",{"webId":60,"year":49,"stem":61,"number":14},"book-112-1-tax-law-048","依遺產及贈與稅法相關規定，下列有關繼承財產為已在證券交易所上市之有價證券（以下簡稱上市股票）價值估定方式，何者錯誤？",{"webId":63,"year":64,"stem":65,"number":14},"book-110-1-tax-law-048",110,"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？",{"webId":67,"year":68,"stem":69,"number":14},"book-109-1-tax-law-048",109,"依遺產及贈與稅法規定，下列何項目不計入遺產總額？",false,1786689128288]