[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-tax-law-047":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-047","book-114-1-tax-law-047",114,1,47,"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？",{"A":17,"B":18,"C":19,"D":20},"繼承人捐贈各級政府之財產","被繼承人死亡前 5 年內，繼承之財產已納遺產稅","被繼承人之配偶依民法第 1030 條之 1 規定主張配偶剩餘財產差額分配請求權","被繼承人遺產中經政府闢為公眾通行道路之土地","C",null,"本題考點：區分「不計入遺產總額」與「自遺產總額中扣除」兩種性質不同的減項。\n【正解理由】《遺產及贈與稅法》第 16 條列舉十三款不計入遺產總額之財產，並未包含配偶剩餘財產差額分配請求權；該請求權規定於《遺產及贈與稅法》第 17 條之 1 第一項：「被繼承人之配偶依民法第一千零三十條之一規定主張配偶剩餘財產差額分配請求權者，納稅義務人得向稽徵機關申報自遺產總額中扣除。」其性質為扣除額而非不計入遺產總額，故選 C。\n【逐項排除】\n(A) 繼承人捐贈各級政府之財產，列於《遺產及贈與稅法》第 16 條第一款，屬不計入遺產總額。\n(B) 被繼承人死亡前五年內繼承之財產已納遺產稅者，列於《遺產及贈與稅法》第 16 條第十款，屬不計入遺產總額。\n(C) 配偶剩餘財產差額分配請求權係《遺產及贈與稅法》第 17 條之 1 的扣除項目，不在《遺產及贈與稅法》第 16 條之列，為本題所選。\n(D) 遺產中經政府闢為公眾通行道路之土地，列於《遺產及贈與稅法》第 16 條第十二款，屬不計入遺產總額。\n【記憶點】捐贈、公眾通行道路、五年內已納稅之繼承財產走《遺產及贈與稅法》第 16 條的不計入；配偶剩餘財產差額分配請求權走《遺產及贈與稅法》第 17 條之 1 的扣除。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-tax-law-046","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？",46,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-tax-law-050","依現行遺產及贈與稅法，贈與稅稅率為下列何者？",50,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-tax-law-047",113,"有關遺產稅繳納之相關規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-tax-law-047",112,"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？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-tax-law-047",111,"下列何項財產不計入遺產總額？①公共設施保留地 ②農業用地 ③公眾通行道路之土地 ④勞工之保險金額 ⑤出價取得之專利權",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-tax-law-047",110,"擔保稅款之擔保品計價，下列何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-tax-law-047",109,"下列有關遺產及贈與稅報繳之敘述，依遺產及贈與稅法規定，何者錯誤？",false,1786689126767]