[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-105-1-land-tax-law-003":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-003","house-105-1-land-tax-law-003",105,1,3,"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？",{"A":17,"B":18,"C":19,"D":20},"公有供公共使用土地","國民住宅用地","自用住宅用地","公共設施保留地供自用住宅使用者","A",null,"本題考點：地價稅千分之二特別稅率的適用範圍，以及公有土地供公共使用者的稅捐待遇層級。\n【正解理由】依《土地稅法》第 20 條，「公有土地按基本稅率徵收地價稅。但公有土地供公共使用者，免徵地價稅」；公有供公共使用之土地走的是全部免徵，而不是千分之二的特別稅率，故選 A。\n【逐項排除】\n(A) 公有供公共使用土地依《土地稅法》第 20 條免徵地價稅，根本不進入特別稅率的適用問題，正是本題所問不適用千分之二者。\n(B) 依《土地稅法》第 17 條第二項，國民住宅及企業或公營事業興建之勞工宿舍，自動工興建或取得土地所有權之日起，其用地之地價稅適用第一項稅率計徵，即千分之二，本項適用。\n(C) 自用住宅用地正是《土地稅法》第 17 條第一項按千分之二計徵的土地，都市土地面積未超過三公畝部分、非都市土地面積未超過七公畝部分均屬之，本項適用。\n(D) 依《土地稅法》第 19 條，都市計畫公共設施保留地在保留期間仍為建築使用者，除自用住宅用地依第十七條之規定外，統按千分之六計徵；供自用住宅使用者回到千分之二，本項適用。\n【記憶點】千分之二是「住」的稅率，公有地供公共使用是免徵，層級高於任何優惠稅率。",true,[26,30,34,37,41,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-105-1-land-tax-law-002","依契稅條例規定，下列何種情形得免徵契稅？",2,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"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":38,"stem":39,"number":40,"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,{"webId":42,"stem":43,"number":44,"year":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-land-tax-law-006","依據房屋稅條例規定，房屋稅之納稅義務人不包括下列何者？",6,[51,54,58,62,66],{"webId":52,"year":45,"stem":53,"number":14},"house-114-1-land-tax-law-003","辦理土地徵收時，徵收事業經行政院核定為重大建設，徵收範圍內之特定農業區農牧用地，如土地所有權人對於土地列入徵收範圍有爭議，經說明後仍有異議，則中央目的事業主管機關應辦理那一項民眾參與方式？",{"webId":55,"year":56,"stem":57,"number":14},"house-113-1-land-tax-law-003",113,"依平均地權條例規定，有關私法人買受供住宅使用之房屋，下列何者正確？",{"webId":59,"year":60,"stem":61,"number":14},"house-112-1-land-tax-law-003",112,"依土地稅法規定，已規定地價之土地設定典權時之預繳土地增值稅，下列何者正確？",{"webId":63,"year":64,"stem":65,"number":14},"house-111-1-land-tax-law-003",111,"依土地稅法規定，土地所有權人辦理土地移轉繳納土地增值稅時，在其持有土地期間內，因重新規定地價增繳之地價稅，准予抵繳其應納之土地增值稅之總額，以不超過土地移轉時應繳增值稅總額多少為限？",{"webId":67,"year":68,"stem":69,"number":14},"house-110-1-land-tax-law-003",110,"依土地法之規定，無保管或使用機關之公有土地及因地籍整理而發現之公有土地，應如何處理？",1786689133594]