[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-tax-law-007":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-114-1-稅務相關法規概要-007","book-114-1-tax-law-007",114,1,7,"有關納稅義務人死亡遺有財產者，其依法應繳納之稅捐，由下列何人優先負繳納義務？",{"A":17,"B":18,"C":19,"D":20},"遺囑執行人","繼承人","依法選定之遺產管理人","配偶","A",null,"本題考點：納稅義務人死亡遺有財產時，應繳稅捐由何人負繳納義務及其先後順序。\n【正解理由】依《稅捐稽徵法》第 14 條第一項，納稅義務人死亡遺有財產者，其依法應繳納之稅捐，應由遺囑執行人、繼承人、受遺贈人或遺產管理人，依法按稅捐受清償之順序，繳清稅捐後，始得分割遺產或交付遺贈；條文列名的四種人依序排列，遺囑執行人在首位。《遺產及贈與稅法》第 6 條把同一順序寫得更直白：有遺囑執行人者為遺囑執行人，無遺囑執行人者為繼承人及受遺贈人，無遺囑執行人及繼承人者為依法選定之遺產管理人。故選 A。\n【逐項排除】\n(A) 遺囑執行人，《稅捐稽徵法》第 14 條第一項列於首位，《遺產及贈與稅法》第 6 條第一款亦以其為第一順位，為正解。\n(B) 繼承人，《遺產及贈與稅法》第 6 條第二款以無遺囑執行人為適用前提，順位在遺囑執行人之後。\n(C) 依法選定之遺產管理人，《遺產及贈與稅法》第 6 條第三款以無遺囑執行人及繼承人為適用前提，順位最後。\n(D) 配偶，《稅捐稽徵法》第 14 條第一項與《遺產及贈與稅法》第 6 條列名者都沒有配偶這個身分；配偶如同時是繼承人，也是以繼承人的身分依第二順位負義務。\n【記憶點】遺囑執行人先於繼承人與受遺贈人，遺產管理人殿後，配偶不是獨立的一順位。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-tax-law-006","依現行稅捐稽徵法之規定，逾期繳納稅捐應加徵滯納金者，每逾 3 日按滯納數額加徵多少滯納金？",6,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-tax-law-008","稅捐稽徵機關依法就納稅義務人應退之稅捐抵繳其積欠者，下列何者優先抵繳？",8,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-tax-law-005","營利事業應給與他人憑證而未給與，應自他人取得憑證而未取得，或應保存憑證而未保存者，下列有關之規定何者正確？",5,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-tax-law-009","陳君於 110 年 2 月 10 日以總價 1,200 萬元購入一戶房屋及其坐落基地，於 114 年 10 月 2 日以總價 1,500 萬元簽約出售，陳君提示下列文件：購入時陳君負擔之仲介費 12 萬元、出售時陳君負擔之仲介費 30 萬元，購入之契稅 6 萬元、出售之契稅為 7 萬元，持有期間之房屋稅及地價稅為 10 萬元。陳君之房地交易所得為若干元？",9,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-tax-law-004","某營利事業因故被補徵稅款，繳納期限至民國 114 年 7 月 14 日（非假日）截止，該營利事業不服欲申請復查，依稅捐稽徵法之規定，最遲應於何日前提出？",4,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-tax-law-010","程君在 111 年 6 月買進預售屋及其座落基地作為自用住宅，預售屋興建完成後，程君於 112 年 12 月登記取得房屋土地所有權，後於 114 年 10 月出售，則出售房地所得適用稅率為下列何者？",10,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-tax-law-007",113,"民眾接獲臺北市稅捐稽徵處所寄發的各類稅捐繳納通知文書有記載、計算錯誤或重複時，得如何處理？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-007",112,"下列有關法院執行拍賣或交債權人承受之土地、房屋及貨物之稅捐稽徵規定，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-007",111,"有關稅捐稽徵法針對逃漏稅捐之刑事處罰，下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-007",110,"依據統一發票使用辦法第 12 條之規定，營業人以貨物與他人交換貨物者，應於何時開立統一發票？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-007",109,"王先生 109 年度薪資收入 300 萬元，因職業需要花費治裝費 10 萬元，進修費用 5 萬元，均取得合法憑證。試問為使所得稅負最低，王先生申報 109 年度薪資所得金額為何？",false,1786689126347]