[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-113-1-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-113-1-稅務相關法規概要-048","book-113-1-tax-law-048",113,1,48,"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",{"A":17,"B":18,"C":19,"D":20},"②③④","①③⑤","僅①⑤","③④⑤","C",null,"本題考點：不計入遺產總額、死亡前二年內贈與視為遺產，與境內外財產課稅範圍三者的交錯判斷。\n【正解理由】依《遺產及贈與稅法》第 16 條第五款，被繼承人自己創作之著作權、發明專利權及藝術品不計入遺產總額，①成立；⑤贈與姪女之現金因姪女不在同法第 15 條第一項所列配偶、各順序繼承人及其配偶之列，不視為被繼承人之遺產併入，⑤亦成立，故選 C。\n【逐項排除】\n(A) ②③④：②在國外之銀行存款，依《遺產及贈與稅法》第 1 條第一項，經常居住中華民國境內之國民死亡時應就其境內境外全部遺產課徵遺產稅，仍須計入。\n(B) ①③⑤：③於 106 年 10 月繼承並已納遺產稅之財產，距 113 年 8 月死亡已逾五年，不合《遺產及贈與稅法》第 16 條第十款「死亡前五年內」之要件，而屬同法第 17 條第一項第七款死亡前六年至九年內之按年遞減扣除，性質為扣除額而非不計入遺產總額。\n(C) 僅①⑤：①依《遺產及贈與稅法》第 16 條第五款不計入遺產總額，⑤之受贈人不在同法第 15 條第一項所列個人之內，兩者皆不進遺產總額，為正確組合。\n(D) ③④⑤：④於 112 年 12 月贈與配偶之現金 100 萬元落在死亡前二年內，依《遺產及贈與稅法》第 15 條第一項第一款應視為被繼承人之遺產併入遺產總額。\n【記憶點】五年內繼承不計入、六至九年只能遞減扣除；死亡前二年之贈與只抓配偶與繼承人這一圈。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-tax-law-047","有關遺產稅繳納之相關規定，下列敘述何者正確？",47,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-tax-law-049","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",49,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-tax-law-046","下列財產移轉的情形，有關贈與稅徵免之敘述，何者錯誤？",46,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"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？",50,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-113-1-tax-law-045","下列何者同時符合免徵營業稅與免用或免開統一發票？①計程車業 ②依法設立之免稅商店及離島免稅購物商店 ③醫院、診所、療養院提供之醫療勞務、藥品、病房之住宿及膳食 ④未經加工之生鮮農、林、漁、牧產物、副產物",45,{"webId":47,"stem":48,"number":13,"year":49,"session":13},"book-114-1-tax-law-001","經核准分期繳納之稅款，個人在新臺幣至少多少元以上，稅捐稽徵機關得要求納稅義務人提供相當擔保？",114,[51,54,58,62,66],{"webId":52,"year":49,"stem":53,"number":14},"book-114-1-tax-law-048","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":55,"year":56,"stem":57,"number":14},"book-112-1-tax-law-048",112,"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？",{"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,1786689127288]