[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-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-112-1-稅務相關法規概要-046","book-112-1-tax-law-046",112,1,46,"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？",{"A":17,"B":18,"C":19,"D":20},"甲贈與後即行蹤不明","甲逾限未繳納贈與稅，且在中華民國境內無財產可供執行","甲於稅捐稽徵機關核定贈與稅前死亡","甲贈與後申請喪失中華民國國籍，遷居至國外","D",null,"本題考點：《遺產及贈與稅法》第 7 條贈與稅納稅義務人之規定——原則為贈與人，僅於三種法定情形改以受贈人為納稅義務人。\n【正解理由】依《遺產及贈與稅法》第 7 條第一項，贈與稅之納稅義務人為贈與人，但贈與人有下列情形之一者，以受贈人為納稅義務人：一、行蹤不明；二、逾本法規定繳納期限尚未繳納，且在中華民國境內無財產可供執行；三、死亡時贈與稅尚未核課。甲贈與後申請喪失中華民國國籍並遷居國外，不在上開三款之列，自不符合以受贈人為納稅義務人之規定，故選 D。\n【逐項排除】\n(A) 甲贈與後即行蹤不明，即《遺產及贈與稅法》第 7 條第一項第一款「行蹤不明」之情形，符合以受贈人乙為納稅義務人之規定。\n(B) 甲逾限未繳納贈與稅，且在中華民國境內無財產可供執行，即同條第一項第二款之情形，逾期未繳與境內無財產可供執行兩項要件兼備，符合規定。\n(C) 甲於稅捐稽徵機關核定贈與稅前死亡，即同條第一項第三款「死亡時贈與稅尚未核課」之情形，符合規定。\n(D) 申請喪失中華民國國籍並遷居國外，並非同條第一項但書所列之任一款事由，不符合以受贈人為納稅義務人之規定；本題問「不符合」者，此即應選。\n【記憶點】受贈人補位只有三種情形——人不見、繳不出且無財產可執行、人已亡而未核課；喪失國籍不在其列。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-112-1-tax-law-045","依遺產及贈與稅法規定，有關課稅範圍之敘述，下列何者錯誤？",45,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-112-1-tax-law-047","丙於 112 年 6 月 2 日死亡，其所遺財產如下：①自行創作之版畫 ②向他人購入之專利權 ③無償供公眾通行之道路土地經主管機關證明，且非屬建造房屋應保留之法定空地 ④尚未收取之債權。以上何者不計入遺產總額課徵遺產稅？",47,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-112-1-tax-law-044","忠孝公司本年 8 月向仁愛百貨公司購買商品禮券一批，總計新臺幣 120 萬元，取得百貨公司開立之電子統一發票。該禮券於 9 月中秋節前分發以犒賞員工。請問本筆發票進項稅額能否扣抵該公司之銷項稅額？如可扣抵，應自所申報之那一期銷項稅額扣抵？",44,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"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？",48,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-112-1-tax-law-043","依加值型及非加值型營業稅法規定，營業人漏開統一發票經查獲者，一年內經查獲幾次，應停止其營業？為停止營業處分時，其期限最長不得超過幾個月？",43,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"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？",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-111-1-tax-law-046",111,"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",{"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,1786689127778]