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25 甲 112 年 1 月 31 日死亡,死亡日遺有應課遺產稅的土地一筆公告現值新臺幣(下同)3,000 萬元,以及國內上市公司 T 股票 100,000 股,當日收盤價每股 100 元,其應
問題詳情
25 甲 112 年 1 月 31 日死亡,死亡日遺有應課遺產稅的土地一筆公告現值新臺幣(下同)3,000
萬元,以及國內上市公司 T 股票 100,000 股,當日收盤價每股 100 元,其應納之遺產稅為 200 萬元,因甲死亡後 T 公司之股票收盤價大幅下跌,故繼承人乃申請以 T 公司股票抵繳稅款, 其得抵繳稅款之金額為多少?
(A) 40 萬元
(B) 50 萬元
(C) 100 萬元
(D) 200 萬元
參考答案
上一篇 :
24 依納稅者權利保護法規定,國稅局查得甲於 111 年 2 月間代償其子所積欠鉅額銀行借款,涉有應課徵贈與稅情事,乃發函請甲於指定期日至國稅局備詢,為保障甲受調查時之權利,下 列敘述何者錯誤?
下一篇 :
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