[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-tax-law-048":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-048","book-114-1-tax-law-048",114,1,48,"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？",{"A":17,"B":18,"C":19,"D":20},"應就其在中華民國境內之遺產課徵遺產稅","應就其在中華民國境外之遺產課徵遺產稅","應就其在中華民國境內境外全部之遺產課徵遺產稅","免徵遺產稅","A",null,"本題考點：遺產稅的課稅範圍如何依被繼承人是否經常居住中華民國境內而分流。\n【正解理由】依《遺產及贈與稅法》第 1 條第二項：「經常居住中華民國境外之中華民國國民，及非中華民國國民，死亡時在中華民國境內遺有財產者，應就其在中華民國境內之遺產，依本法規定，課徵遺產稅。」題目所述正是經常居住中華民國境外之中華民國國民而在境內遺有財產的情形，課稅範圍限於境內遺產，故選 A。\n【逐項排除】\n(A) 就其在中華民國境內之遺產課徵遺產稅，與《遺產及贈與稅法》第 1 條第二項相符，正確。\n(B) 僅就境外遺產課徵，與《遺產及贈與稅法》第 1 條第二項所定境內遺產之範圍不符。\n(C) 境內境外全部遺產課徵，是《遺產及贈與稅法》第 1 條第一項對經常居住中華民國境內之中華民國國民的規定，本題不適用。\n(D) 《遺產及贈與稅法》第 1 條第二項既已明定應課徵遺產稅，即無免徵之餘地。\n【記憶點】經常居住境內者課境內境外全部遺產，經常居住境外者只課境內遺產，分水嶺在「經常居住」。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":13,"year":49,"session":13},"book-105-1-tax-law-001","依稅捐稽徵法規定，下列那種稅捐優先於一切債權及抵押權受償？",105,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-tax-law-048",113,"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",{"webId":56,"year":57,"stem":58,"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":60,"year":61,"stem":62,"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":64,"year":65,"stem":66,"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":68,"year":69,"stem":70,"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,1786689126780]