[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-105-1-land-tax-law-014":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-014","house-105-1-land-tax-law-014",105,1,14,"甲、乙、丙等三人公同共有 A 屋，甲與乙擅自於 105 年 8 月 8 日將 A 屋出賣於丁。下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"如採處分權說，且甲與乙債務不履行，則丙亦應負損害賠償責任","如採代理權說，則丙應負擔法律關係上出賣人的義務與責任","就契稅而言，甲、乙、丙均無庸申報納稅","甲、乙、丙、丁均無庸繳納特種貨物及勞務稅","A",null,"本題考點：《土地法》第 34-1 條處分權說與代理權說的分野，以及本件買賣的契稅與特種貨物及勞務稅負擔。\n【正解理由】《土地法》第 34-1 條第五項規定前四項於公同共有準用之，甲、乙因而得依同條第一項的多數決處分公同共有的A屋。採處分權說者，多數共有人是以自己的名義行使法律所賦予的處分權，買賣契約的出賣人僅為甲與乙，未參與的丙並非契約當事人，甲、乙嗣後債務不履行的損害賠償責任自應由其自負；A項將該責任擴及丙，敘述錯誤，故選 A。\n【逐項排除】\n(A) 敘述錯誤。處分權說下丙非買賣契約的當事人，債務不履行的效果不及於丙，丙的地位轉由《土地法》第 34-1 條第三項的對價或補償連帶清償責任處理。\n(B) 敘述正確。採代理權說者，甲、乙就丙的部分係以代理人的地位為之，效果歸屬於本人，丙因而立於出賣人的地位，負擔契約上的義務與責任。\n(C) 敘述正確。《契稅條例》第 4 條明定「買賣契稅，應由買受人申報納稅」，本件的申報納稅義務人是買受人丁，甲、乙、丙均無庸申報。\n(D) 敘述正確。《所得稅法》第 4-4 條第一項就一百零五年一月一日以後的房屋、土地交易改依房地合一制度課徵所得稅；配合該制度，特種貨物及勞務稅就不動產部分自同日起停止課徵，一百零五年八月八日成立的本件買賣不生該稅負擔。\n【記憶點】處分權說看名義、代理權說看歸屬；契稅由買受人申報，不動產已不課特種貨物及勞務稅。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-105-1-land-tax-law-013","關於徵收不動產的敘述，下列何者錯誤？",13,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-land-tax-law-015","依土地法規定，直轄市或縣（市）政府對於其所經管公有土地，須經民意機關同意，並經行政院核准後，方得進行一定行為。下列行為何者屬之？",15,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-105-1-land-tax-law-012","依最高法院民事庭會議決議的見解，下列敘述何者正確？",12,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-land-tax-law-016","甲將 A 地設定地上權給乙蓋 B 屋後，甲將 A 地出賣並移轉登記給丙，嗣後乙將 B 屋連同地上權一併出賣於丁。依法院實務見解，下列敘述何者最正確？",16,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-105-1-land-tax-law-011","有關土地增值稅之優惠規定，下列何者正確？",11,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-land-tax-law-017","關於土地權利變更登記，依土地法規定，下列何種情況免繳納登記費？",17,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-014",114,"在不動產贈與的情形下，有關契稅稅率，下列何者為是？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-014",113,"依都市計畫法規定，下列有關公共設施保留地之使用管制規定，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-014",112,"已公告徵收之土地，依徵收計畫開始使用前，興辦之事業改變時，依土地徵收條例之規定，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-014",111,"依土地法第 17 條規定，下列何項土地得租賃於外國人？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-014",110,"依土地法規定，未辦理繼承登記之土地經列冊管理達多久後，逾期仍未聲請登記者，該土地應如何處理？",1786689133692]