[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-tax-law-049":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-049","book-114-1-tax-law-049",114,1,49,"依現行遺產及贈與稅法，下列何者應計入贈與總額計稅？",{"A":17,"B":18,"C":19,"D":20},"扶養義務人為受扶養人支付之生活費、教育費及醫藥費","配偶相互贈與之財產","捐贈公有事業機構或全部公股之公營事業之財產","父母贈與子女之財物，總金額超過新臺幣 300 萬元","D",null,"本題考點：不計入贈與總額的項目採列舉，未列舉者即應計入贈與總額。\n【正解理由】《遺產及贈與稅法》第 20 條第一項列舉七款不計入贈與總額之財產，其中與父母贈與子女有關者，僅第七款「父母於子女婚嫁時所贈與之財物，總金額不超過一百萬元」。選項所述贈與既非於子女婚嫁時為之，金額亦超過該款所定一百萬元，並不落在該條任何一款，應計入贈與總額計稅，故選 D。\n【逐項排除】\n(A) 扶養義務人為受扶養人支付之生活費、教育費及醫藥費，列於《遺產及贈與稅法》第 20 條第一項第四款，不計入贈與總額。\n(B) 配偶相互贈與之財產，列於《遺產及贈與稅法》第 20 條第一項第六款，不計入贈與總額。\n(C) 捐贈公有事業機構或全部公股之公營事業之財產，列於《遺產及贈與稅法》第 20 條第一項第二款，不計入贈與總額。\n(D) 父母贈與子女之財物總金額超過新臺幣 300 萬元，不在《遺產及贈與稅法》第 20 條第一項任一款之列，應計入贈與總額，正確。\n【記憶點】不計入贈與總額只有《遺產及贈與稅法》第 20 條那七款，父母平時贈與子女的財物不在其中。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":13,"year":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":41,"session":13},"book-105-1-tax-law-002","依稅捐稽徵法規定，財政部臺北國稅局應退納稅義務人之綜合所得稅，若該納稅義務人有下列之積欠，何者應優先抵繳？",2,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-tax-law-049",113,"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",{"webId":56,"year":57,"stem":58,"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":60,"year":61,"stem":62,"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":64,"year":65,"stem":66,"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":68,"year":69,"stem":70,"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,1786689126789]