[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-105-1-land-tax-law-007":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-007","house-105-1-land-tax-law-007",105,1,7,"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？",{"A":17,"B":18,"C":19,"D":20},"以各該直轄市或縣（市）土地扣除工業用地、礦業用地、農業用地及免稅土地後 5 公畝之平均地價為準","以各該直轄市或縣（市）土地扣除工業用地、礦業用地、農業用地及免稅土地後 7 公頃之平均地價為準","以各該直轄市或縣（市）土地扣除工業用地、礦業用地、農業用地及免稅土地後 7 公畝之平均地價為準","以各該直轄市或縣（市）土地扣除工業用地、礦業用地、農業用地及免稅土地後 5 公頃之平均地價為準","C",null,"本題考點：地價稅累進起點地價的法定基準，關鍵在面積單位與扣除項目。\n【正解理由】依《土地稅法》第 16 條第二項，「前項所稱累進起點地價，以各該直轄市或縣（市）土地七公畝之平均地價為準。但不包括工業用地、礦業用地、農業用地及免稅土地在內」；《平均地權條例》第 18 條亦定以七公畝之平均地價為累進起點地價。面積基準是七公畝，故選 C。\n【逐項排除】\n(A) 扣除的土地類別寫對了，但面積基準寫成五公畝，與《土地稅法》第 16 條第二項的七公畝不符，本項錯誤。\n(B) 扣除的土地類別寫對了，但單位誤植為公頃；一公頃等於一百公畝，七公頃是七公畝的一百倍，本項錯誤。\n(C) 扣除工業用地、礦業用地、農業用地及免稅土地後，以七公畝之平均地價為準，與《土地稅法》第 16 條第二項相符，本項正確。\n(D) 面積數字與單位皆誤，寫成五公頃，本項錯誤。\n【演算步驟】累進起點地價＝扣除工業用地、礦業用地、農業用地及免稅土地後之平均地價（元／平方公尺）×七公畝。單位換算：七公畝＝7 公畝 × 100 平方公尺／公畝＝700 平方公尺。例示代入：設某縣（市）扣除後之平均地價為每平方公尺新臺幣 20,000 元，則累進起點地價＝20,000 元／平方公尺 × 700 平方公尺＝新臺幣 14,000,000 元。\n【記憶點】七公畝就是 700 平方公尺，扣掉工、礦、農與免稅地，剩下的平均地價才是累進起點。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-land-tax-law-010","私有土地所有權消滅之情形眾多，下列何者為相對消滅之情形？",10,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-007",114,"依土地法規定，所有權人欲以共有土地設定地上權，在不計共有人人數比例的情況下，至少應得到該共有土地應有部分多少比例之同意？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-007",113,"依土地徵收條例規定，有關直轄市或縣（市）主管機關應於國庫設立土地徵收補償費保管專戶部分，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-007",112,"有關土地總登記，經聲請而逾限未補繳證明文件者之情形，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-007",111,"依契稅條例之規定，下列何種契約的契稅稅率最低？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-007",110,"依平均地權條例規定，應納地價稅額因公告地價調整致納稅義務人繳納困難者，得於規定繳納期間內，向稅捐稽徵機關申請延期繳納，延期繳納期間最長不得逾多久？",1786689133631]