[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-112-1-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-112-1-稅務相關法規概要-050","book-112-1-tax-law-050",112,1,50,"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？",{"A":17,"B":18,"C":19,"D":20},"100 萬元","200 萬元","244 萬元","400 萬元","B",null,"本題考點：《遺產及贈與稅法》第 20 條第一項第七款——父母於子女婚嫁時所贈財物，總金額不超過一百萬元者，不計入贈與總額。\n【正解理由】依《遺產及贈與稅法》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，不計入贈與總額。贈與稅按贈與人各自課徵，父、母各為贈與人，各有一百萬元婚嫁額度；祖父與大哥非父母，無本款適用。不計入者合計二百萬元，故選 B。\n【逐項排除】\n(A) 錯誤。誤以為父母合計僅一個額度；本款以贈與人為單位，父、母各自之一百萬元均在額度內。\n(B) 正確。父一百萬元加母一百萬元，合計二百萬元不計入贈與總額。\n(C) 錯誤。《遺產及贈與稅法》第 22 條每年二百二十萬元免稅額係自贈與總額中「減除」之項目，與不計入贈與總額分屬不同層次，不得混同相加。\n(D) 錯誤。誤將四人之贈與全數視為不計入；祖父與大哥之贈與應計入各自之贈與總額。\n【演算步驟】\n判斷式：不計入金額＝父母各自婚嫁贈與額之合計，每人以新臺幣 1,000,000 元為限。\n父親：新臺幣 1,000,000 元，未逾上限，不計入。\n母親：新臺幣 1,000,000 元，未逾上限，不計入。\n祖父、大哥：非父母，不列入計算。\n合計：1,000,000 元＋1,000,000 元＝新臺幣 2,000,000 元，即二百萬元。\n【記憶點】婚嫁百萬限「父母」，父母各一份；祖父兄長再親也不算。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":13,"year":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":33,"session":13},"book-113-1-tax-law-002","若因適用法令、認定事實、計算或其他原因之錯誤，且非歸責於政府機關，所致之溢繳稅款，納稅義務人得自繳納之日起幾年內提出具體證明，申請退還？",2,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":33,"session":13},"book-113-1-tax-law-003","為降低納稅義務人因強制執行發生不能恢復損害之可能，並兼顧納稅義務人權益，若納稅義務人對復查決定之應納稅額繳納部分比例之稅額，並依法提起訴願者，得暫緩移送強制執行。該繳納比例依現行稅捐稽徵法之規定為何？",3,[51,55,58,62,66],{"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":33,"stem":57,"number":14},"book-113-1-tax-law-050","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":59,"year":60,"stem":61,"number":14},"book-111-1-tax-law-050",111,"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？",{"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,1786689127817]