[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-105-1-land-tax-law-006":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-006","house-105-1-land-tax-law-006",105,1,6,"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？",{"A":17,"B":18,"C":19,"D":20},"所有權人","債權人","典權人","信託受託人","B",null,"本題考點：房屋稅納稅義務人的法定範圍，以及納稅義務人與代繳義務人的區別。\n【正解理由】依《房屋稅條例》第 4 條第一項，「房屋稅向房屋所有人徵收之。其設有典權者，向典權人徵收之。共有房屋向共有人徵收之，由共有人推定一人繳納，其不為推定者，由現住人或使用人代繳」，同條第五項並定房屋為信託財產者，於信託關係存續中以受託人為房屋稅之納稅義務人；債權人並未列入該條所定之人，故選 B。\n【逐項排除】\n(A) 房屋所有權人是《房屋稅條例》第 4 條第一項首揭的徵收對象，屬於納稅義務人。\n(B) 對房屋所有人享有債權之人，例如抵押權人或一般金錢債權人，《房屋稅條例》第 4 條並未將其列為徵收對象，正是本題所問不包括者。\n(C) 房屋設有典權者，依《房屋稅條例》第 4 條第一項向典權人徵收之，典權人是納稅義務人。\n(D) 房屋為信託財產者，依《房屋稅條例》第 4 條第五項以受託人為納稅義務人，受託人為二人以上者準用共有房屋之規定，屬於納稅義務人。\n【記憶點】房屋稅跟著對房屋有支配關係的人走：所有人、典權人、受託人都要繳，單純的債權人不繳。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-land-tax-law-007","地價稅採累進稅率，關於累進起點地價之規定，下列何者正確？",7,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-land-tax-law-008","有關實施區段徵收之土地，其土地之租稅優惠，下列敘述何者錯誤？",8,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-land-tax-law-009","有關公告地價與公告土地現值的差別，下列敘述何者正確？",9,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-006",114,"土地所有權移轉時，原則上權利人及義務人雙方應於訂定契約幾日內檢附契約影本及相關文件共同向主管稽徵機關申報土地移轉現值？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-006",113,"依土地徵收條例規定，有關徵收補償費，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-006",112,"依土地法規定，關於共有土地之處分，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-006",111,"依契稅條例之規定，以不動產為信託財產時，在信託關係人間移轉所有權時，何種情形須課徵契稅？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-006",110,"依土地法之規定，遇有荒歉，直轄市或縣（市）政府得按照當地當年收穫實況為減租或免租之決定。但應經何機關同意？",1786689133624]