[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-111-1-tax-law-049":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-049","book-111-1-tax-law-049",111,1,49,"依現行稅法，下列關於贈與稅之計算，何者有誤？",{"A":17,"B":18,"C":19,"D":20},"一年內有三次贈與者，應合併計算其贈與額","配偶相互贈與之財產，不計入贈與總額","課稅贈與淨額，按單一稅率 10%課徵","附有負擔者，由受贈人負擔部分應自贈與額中扣除","C",null,"本題考點：贈與稅計算架構——稅率級距、年度合併與各項減除。\n【正解理由】依《遺產及贈與稅法》第 19 條第一項，贈與稅按贈與人每年贈與總額，減除第 21 條規定之扣除額及第 22 條規定之免稅額後之課稅贈與淨額，分三級課徵：二千五百萬元以下者百分之十；超過二千五百萬元至五千萬元者，課徵二百五十萬元加超過部分之百分之十五；超過五千萬元者，課徵六百二十五萬元加超過部分之百分之二十。既是三級累進，就不是單一稅率百分之十，故選 C。\n【逐項排除】\n(A) 依同法第 19 條第二項，一年內有二次以上贈與者應合併計算贈與額，三次自屬二次以上，敘述無誤。\n(B) 依同法第 20 條第一項第六款，配偶相互贈與之財產不計入贈與總額，敘述無誤。\n(C) 課稅贈與淨額依同法第 19 條第一項採三級累進，稅率百分之十、十五與二十，本項稱單一稅率，即題目所問的有誤者。\n(D) 依同法第 21 條，贈與附有負擔者，由受贈人負擔部分應自贈與額中扣除，敘述無誤。\n【演算步驟】依前述第三級的速算式，設課稅贈與淨額新臺幣 60,000,000 元：稅額＝新臺幣 6,250,000 元＋（新臺幣 60,000,000 元－新臺幣 50,000,000 元）×20%＝新臺幣 8,250,000 元；按單一稅率百分之十則為新臺幣 6,000,000 元。\n【記憶點】贈與稅三級累進，級距切在二千五百萬元與五千萬元。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":13,"year":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":41,"session":13},"book-112-1-tax-law-002","某國稅局查得我國居住之個人甲及乙分別欠繳稅款 80 萬元、200 萬元，我國公司 A、B 分別欠繳稅款 220 萬元、300 萬元，均屬確定案件，因納稅義務人均未提供擔保且國稅局已採取稅捐保全措施，依稅捐稽徵法第 24 條規定，何者得由財政部函請內政部移民署限制其出境？",2,[51,55,59,62,66],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-049",114,"依現行遺產及贈與稅法，下列何者應計入贈與總額計稅？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-049",113,"下列何種情形須課徵贈與稅？①在請求權時效內無償免除債務 ②提出已支付價款確實證明的二親等親屬間財產之買賣，且該已支付之價款非由出賣人貸與或提供擔保向他人借得 ③法人贈與給另一法人 ④以顯著不相當之代價，讓與財產、免除或承擔債務",{"webId":60,"year":41,"stem":61,"number":14},"book-112-1-tax-law-049","關於遺產稅及贈與稅之申報規定，下列敘述何者正確？",{"webId":63,"year":64,"stem":65,"number":14},"book-110-1-tax-law-049",110,"營利事業分期付款銷貨採下列那種方法計算損益者，有關銷貨收入之應收債權，不得提列備抵呆帳？",{"webId":67,"year":68,"stem":69,"number":14},"book-109-1-tax-law-049",109,"下列何種情況不是遺產及贈與稅法規定之視同贈與？",false,1786689128296]