[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-105-1-land-tax-law-002":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":24},"土地法與土地相關稅法概要","land-tax-law","土地法與土地稅法 · Land & Land Tax","土地法與土地稅法","105–106 年 40 題(每題 1.25 分)、107 年起 25 題(每題 2 分)",{"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},"house-105-1-土地法與土地相關稅法概要-002","house-105-1-land-tax-law-002",105,1,2,"依契稅條例規定，下列何種情形得免徵契稅？",{"A":17,"B":18,"C":19,"D":20},"向法院標購所得之拍賣不動產者","政府因公務需要，以公有不動產交換取得不動產所有權者","依法標購公產者","先典後賣取得不動產者","B",null,"本題考點：契稅條例所定免徵契稅的情形，以及「免徵」與「仍應申報繳納」「抵繳」三者的分界。\n【正解理由】依《契稅條例》第 14 條第三款，「政府因公務需要，以公有不動產交換，或因土地重劃而交換不動產取得所有權者」免徵契稅，選項所述之政府為公務需要以公有不動產交換而取得所有權，逐字落在該款範圍內，故選 B。\n【逐項排除】\n(A) 依《契稅條例》第 11 條，「依法領買或標購公產及向法院標購拍賣之不動產者，仍應申報繳納契稅」，向法院標購所得之拍賣不動產仍須課徵，本項錯誤。\n(B) 政府因公務需要，以公有不動產交換而取得不動產所有權，是《契稅條例》第 14 條第三款明定的免徵事由，本項正確。\n(C) 依法標購公產亦為《契稅條例》第 11 條所列仍應申報繳納契稅之情形，並未免徵，本項錯誤。\n(D) 依《契稅條例》第 10 條，先典後賣者「得以原納典權契稅額，抵繳買賣契稅」，且以典權人與買主同屬一人者為限；抵繳是拿已納稅額去扣抵，契稅債務仍然成立，與免徵不同，本項錯誤。\n【記憶點】標購公產照課、先典後賣只抵繳，唯有政府為公務而交換公有不動產才是真免徵。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"session":13},"house-105-1-land-tax-law-001","有關土地法及平均地權條例規定照價收買之時機，下列何者正確？",{"webId":30,"stem":31,"number":32,"year":12,"session":13},"house-105-1-land-tax-law-003","有關地價稅之特別稅率，下列何項用地不適用千分之二之特別稅率？",3,{"webId":34,"stem":35,"number":36,"year":37,"session":13},"house-114-1-land-tax-law-025","政府為解決因經費問題無法於短期內徵收公共設施保留地，以至於影響土地所有權人之權益，於是採取若干措施，依相關法規之規定，下列敘述何者正確？",25,114,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-land-tax-law-004","甲有 A 地，乙有 B 地，二地相鄰，因地界不規則，雙方為建屋方便，故約定將相鄰部分的界址取直，因而逾越原界址的土地，均同意對方建屋，但未辦理土地所有權移轉登記，其後甲將 A 地出賣並移轉登記於丙。下列敘述何者正確？",4,{"webId":43,"stem":44,"number":45,"year":37,"session":13},"house-114-1-land-tax-law-024","依土地稅法規定，土地所有權人申請自用住宅用地，其地價稅按千分之二計徵，下列敘述何者正確？",24,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-land-tax-law-005","依房屋稅條例規定，房屋標準價格由下列何委員會負責？",5,[51,54,58,62,66],{"webId":52,"year":37,"stem":53,"number":14},"house-114-1-land-tax-law-002","甲為 A 地之登記名義人，與乙成立附條件的 A 地贈與契約，則甲與乙可以對 A 地申請做下列那一種土地登記？",{"webId":55,"year":56,"stem":57,"number":14},"house-113-1-land-tax-law-002",113,"依平均地權條例規定，權利人及義務人應於買賣案件申請所有權移轉登記時，申報登錄資訊，未共同申報登錄資訊者，直轄市、縣（市）主管機關應令其限期申報登錄資訊；屆期未申報登錄資訊，買賣案件已辦竣所有權移轉登記者，處多少罰鍰，並令其限期改正？",{"webId":59,"year":60,"stem":61,"number":14},"house-112-1-land-tax-law-002",112,"關於土地所有權人出售自用住宅用地時，土地增值稅適用「一生一次」之優惠稅率，下列何者正確？",{"webId":63,"year":64,"stem":65,"number":14},"house-111-1-land-tax-law-002",111,"下列有關共有不動產處分等之敘述，何者錯誤？",{"webId":67,"year":68,"stem":69,"number":14},"house-110-1-land-tax-law-002",110,"有關重新實施地籍測量時，依土地法規定，下列敘述何者正確？",1786689133588]