[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-112-1-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-112-1-稅務相關法規概要-048","book-112-1-tax-law-048",112,1,48,"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？",{"A":17,"B":18,"C":19,"D":20},"繼承開始日該上市股票有買賣價格者，依該日該上市股票之收盤價估定","繼承開始日該上市股票無買賣價格者，依該日前最後一日該上市股票之收盤價估定","繼承開始日為該上市股票除權除息日者，依該日後一個月內該上市股票各日收盤價之平均價格估定","繼承開始日該上市股票價格有劇烈變動者，依繼承開始日前一個月內該上市股票各日收盤價之平均價格估定","C",null,"本題考點：繼承財產中上市有價證券之時價估定方式，法源基礎為《遺產及贈與稅法》第 10 條之時價原則。\n【正解理由】依《遺產及贈與稅法》第 10 條第一項，遺產價值之計算，以被繼承人死亡時之時價為準；同條第三項明定，其他財產時價之估定，本法未規定者，由財政部定之。財政部依此授權所定之估價規定，上市股票以繼承開始日之收盤價估定；當日無買賣價格者，依繼承開始日前最後一日之收盤價估定；價格有劇烈變動者，依繼承開始日前一個月內各日收盤價之平均價格估定。整套規則均以繼承開始日當日或之前之價格為據，並無於除權除息日改依「該日後一個月內」平均價格估定之規定，(C) 之敘述於法無據，故選 C。\n【逐項排除】\n(A) 正確。繼承開始日該上市股票有買賣價格者，即依該日收盤價估定，此為估價之原則態樣。\n(B) 正確。繼承開始日無買賣價格者，依該日前最後一日該上市股票之收盤價估定。\n(C) 錯誤。估價規定並無除權除息日改按「該日後一個月內各日收盤價之平均價格」估定之設計；估價基準只取繼承開始日當日或之前之價格。本題選錯誤者，此即應選。\n(D) 正確。價格有劇烈變動者，依繼承開始日「前」一個月內各日收盤價之平均價格估定。\n【記憶點】上市股票估價只往當日與之前看——當日收盤價、前一日收盤價、前一月平均；往「日後」取價的敘述就是錯的。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-112-1-tax-law-046","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？",46,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"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？",50,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":13,"year":49,"session":13},"book-113-1-tax-law-001","除因不可抗力或非歸責於納稅義務人之事由，得依法申請延期或分期繳納稅捐者外，對於逾法定期限未繳納稅捐者應加徵滯納金之規定為何？",113,[51,55,58,62,66],{"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":49,"stem":57,"number":14},"book-113-1-tax-law-048","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":59,"year":60,"stem":61,"number":14},"book-111-1-tax-law-048",111,"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",{"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,1786689127795]