[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-tax-law-046":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-046","book-114-1-tax-law-046",114,1,46,"李君於 113 年死亡，遺產總額為 1,500 萬元，遺產淨額為 200 萬元，遺產總額中，有 A 公司上市股票 5,000 股，納稅義務人欲以該股票抵繳遺產稅，死亡日收盤價為每股 300 元，抵繳日收盤價為每股 150 元，請問可抵繳若干遺產稅？",{"A":17,"B":18,"C":19,"D":20},"0元","1 萬元","2 萬元","全部遺產稅","A",null,"本題考點：遺產稅以課徵標的物實物抵繳的門檻要件，以及應納稅額的計算。\n【正解理由】依《遺產及贈與稅法》第 30 條第四項，實物抵繳的前提是「遺產稅或贈與稅應納稅額在三十萬元以上，納稅義務人確有困難，不能一次繳納現金時」。本題課稅遺產淨額為新臺幣 2,000,000 元，依《遺產及贈與稅法》第 13 條第一款，五千萬元以下者課徵百分之十，應納遺產稅為新臺幣 200,000 元，未達三十萬元的門檻，無從申請以實物一次抵繳，可抵繳金額為 0 元，故選 A。\n【逐項排除】\n(A) 應納稅額未達《遺產及贈與稅法》第 30 條第四項所定三十萬元，不生實物抵繳問題，可抵繳 0 元，正確。\n(B) 1 萬元並非依《遺產及贈與稅法》第 30 條第四項計算所得，門檻未達即無抵繳額。\n(C) 2 萬元同樣非本題可得之抵繳額，該項後段時價比例限制尚無適用餘地。\n(D) 全部遺產稅得以抵繳，須先符合《遺產及贈與稅法》第 30 條第四項的稅額門檻，本題不符。\n【演算步驟】應納遺產稅額 = 課稅遺產淨額 × 稅率 = 新臺幣 2,000,000 元 × 10% = 新臺幣 200,000 元；門檻金額 = 新臺幣 300,000 元；新臺幣 200,000 元 \u003C 新臺幣 300,000 元，不符抵繳要件，故可抵繳稅額 = 0 元。\n【記憶點】實物抵繳先過三十萬元門檻；門檻沒過，時價跌價的比例限制輪不到計算。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-tax-law-045","依現行統一發票使用辦法，下列何者不符合免用或免開統一發票？",45,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-tax-law-047","下列何者非屬遺產及贈與稅法第 16 條「不計入遺產總額」之財產？",47,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-tax-law-044","下列有關統一發票之開立時限何者錯誤？",44,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"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？",48,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-tax-law-043","依現行營業稅法，下列何者為應稅貨物或勞務？",43,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"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？",49,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-tax-law-046",113,"下列財產移轉的情形，有關贈與稅徵免之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-046",112,"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？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-046",111,"111 年發生之繼承或贈與案件適用下列何者金額時，已依規定按物價指數進行調整？①喪葬費扣除額 ②遺產稅之免稅額 ③配偶扣除額 ④被繼承人職業上之工具 ⑤贈與稅之免稅額",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-046",110,"被繼承人之下列財產，何者無需列入遺產總額？①捐贈給臺北市政府之遺產 ②遺產中作農業使用之農業用地 ③以部分遺產成立基金會 ④被繼承人遺產中經政府闢為公眾通行道路之土地",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-046",109,"依遺產及贈與稅法第 46 條規定，納稅義務人有故意以詐欺或其他不正當方法，逃漏遺產稅或贈與稅者，除依繼承或贈與發生年度稅率重行核計補徵外，並應處何種處罰？",false,1786689126760]