問題詳情
47 假設王曉慶於 102 年 10 月 20 日星期日死亡，若王曉慶持有我國上市甲公司之股票 100 萬股，試問應以那一天之價格計算甲公司股票價值課徵遺產稅？
(A) 102 年 10 月 18 日之收盤價
(B) 102 年 10 月 21 日之開盤價
(C) 102 年 10 月 21 日之收盤價
(D) 102 年 10 月 20 日公司之資產淨值
(A) 102 年 10 月 18 日之收盤價
(B) 102 年 10 月 21 日之開盤價
(C) 102 年 10 月 21 日之收盤價
(D) 102 年 10 月 20 日公司之資產淨值
參考答案
答案：A
難度：簡單0.829876
統計：A(400),B(8),C(39),D(13),E(0)
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