[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-113-1-tax-law-049":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-049","book-113-1-tax-law-049",113,1,49,"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",{"A":17,"B":18,"C":19,"D":20},"①②③④","①③④","①④","僅④","C",null,"本題考點：《遺產及贈與稅法》第 5 條「以贈與論」各款要件，以及贈與稅課徵主體的範圍。\n【正解理由】依《遺產及贈與稅法》第 5 條第一款，在請求權時效內無償免除或承擔債務者，其免除或承擔之債務以贈與論；同法第 5 條第二款，以顯著不相當之代價讓與財產、免除或承擔債務者，其差額部分以贈與論。①與④分別落入此二款而須課徵贈與稅，故選 C。\n【逐項排除】\n(A) ①②③④：②已提出已支付價款之確實證明，且該價款非由出賣人貸與或提供擔保向他人借得，正落在《遺產及贈與稅法》第 5 條第六款但書，不以贈與論。\n(B) ①③④：③法人贈與另一法人不在課徵之列；《遺產及贈與稅法》第 3 條所定課徵對象為經常居住中華民國境內之中華民國國民就其境內外財產所為之贈與，及經常居住境外之國民與非國民就其境內財產所為之贈與，指向自然人。\n(C) ①④：①依《遺產及贈與稅法》第 5 條第一款以贈與論，④依同法第 5 條第二款就差額部分以贈與論，二者均須課徵贈與稅，為正確組合。\n(D) 僅④：漏列①。《遺產及贈與稅法》第 5 條第一款已將請求權時效內之無償免除債務明列為以贈與論之情形，並非不課。\n【記憶點】二親等買賣有價款證明就脫身，時效內免除債務照樣以贈與論。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"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",48,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":13,"year":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":41,"session":13},"book-114-1-tax-law-002","根據稅捐稽徵法規定，下列擔保品價值之計算何者錯誤？",2,[51,54,58,62,66],{"webId":52,"year":41,"stem":53,"number":14},"book-114-1-tax-law-049","依現行遺產及贈與稅法，下列何者應計入贈與總額計稅？",{"webId":55,"year":56,"stem":57,"number":14},"book-112-1-tax-law-049",112,"關於遺產稅及贈與稅之申報規定，下列敘述何者正確？",{"webId":59,"year":60,"stem":61,"number":14},"book-111-1-tax-law-049",111,"依現行稅法，下列關於贈與稅之計算，何者有誤？",{"webId":63,"year":64,"stem":65,"number":14},"book-110-1-tax-law-049",110,"營利事業分期付款銷貨採下列那種方法計算損益者，有關銷貨收入之應收債權，不得提列備抵呆帳？",{"webId":67,"year":68,"stem":69,"number":14},"book-109-1-tax-law-049",109,"下列何種情況不是遺產及贈與稅法規定之視同贈與？",false,1786689127297]