[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-111-1-tax-law-050":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-050","book-111-1-tax-law-050",111,1,50,"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？",{"A":17,"B":18,"C":19,"D":20},"1 個月","3 個月","6 個月","1 年內","C",null,"本題考點：遺產稅申報期間的長度與起算日，重點在「事後才確定屬於被繼承人的財產」如何補申報。\n【正解理由】依《遺產及贈與稅法》第 23 條第一項，「被繼承人死亡遺有財產者，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依本法規定辦理遺產稅申報」，同項但書就由稽徵機關申請法院指定遺產管理人之情形，另定「自法院指定遺產管理人之日起算」。可見遺產稅對「死亡當時無從申報、事後才確定」的情況，採取的是保留六個月期間、改變起算日的作法。死亡後始經法院判決確定為被繼承人所有之財產正屬此類，補申報期間同為六個月，自判決確定之日起算，故選 C。\n【逐項排除】\n(A) 1 個月是《遺產及贈與稅法》第 28 條第一項課予稽徵機關於查悉死亡事實或接獲死亡報告後填發申報通知書的期間，不是納稅義務人的申報期間。\n(B) 3 個月是《遺產及贈與稅法》第 26 條第二項所定申請延長申報期限的上限，屬於延長的長度，不是申報期間本身。\n(C) 六個月與《遺產及贈與稅法》第 23 條第一項的遺產稅申報期間一致，起算日改自判決確定之日，正確。\n(D) 1 年與《遺產及贈與稅法》就遺產稅申報所定的期間不合；該法第 17-1 條第二項的一年，指的是給付配偶剩餘財產差額分配請求權金額的期間。\n【記憶點】遺產稅申報一律是六個月的長度，變動的是起算日：死亡日、法院指定遺產管理人之日，或判決確定之日。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":13,"year":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":33,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":33,"session":13},"book-112-1-tax-law-003","財政部或經其指定之稅捐稽徵機關依稅捐稽徵法第 34 條第 1 項規定，公告重大欠稅案件或重大逃漏稅捐案件之欠稅人或逃漏稅捐人姓名或名稱與內容，下列何種案件，不包括在內？",3,[51,55,59,62,66],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-tax-law-050",114,"依現行遺產及贈與稅法，贈與稅稅率為下列何者？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-tax-law-050",113,"若國稅局核定遺產稅應納稅額 500 萬元，下列何種情形納稅義務人不可以申請以實物抵繳？",{"webId":60,"year":33,"stem":61,"number":14},"book-112-1-tax-law-050","郭君結婚時，其祖父、父親、母親及大哥各自分別贈與現金 100 萬元。依遺產及贈與稅法第 20 條規定，前述贈與得「不計入贈與總額」之金額為多少？",{"webId":63,"year":64,"stem":65,"number":14},"book-110-1-tax-law-050",110,"依所得稅法相關規定，營利事業認列捐贈之費用，下列敘述何者錯誤？",{"webId":67,"year":68,"stem":69,"number":14},"book-109-1-tax-law-050",109,"王君於 108 年 9 月 1 日死亡，遺有配偶與已成年子女 2 人，其名下財產如下：房屋一棟市價 5,000 萬元（土地公告現值 1,800 萬元，房屋評定標準價格 1,200 萬元），國內上市甲公司股票 10 萬股，當日股票收盤價每股 100 元。試問遺產稅應納稅額為多少？",false,1786689128305]