[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-106-1-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-106-1-土地法與土地相關稅法概要-007","house-106-1-land-tax-law-007",106,1,7,"依 105 年 1 月 1 日起實施的房地合一所得稅制規定，因財政部公告之調職、非自願離職或其他非自願性因素，交易持有期間在 2 年以下之房屋、土地者，其稅率為何？",{"A":17,"B":18,"C":19,"D":20},"45%","35%","20%","15%","C",null,"本題考點：房地合一課稅制下，個人因非自願性因素交易持有二年以下房屋、土地所適用的稅率。\n【正解理由】依《所得稅法》第 14-4 條第三項第一款第五目，中華民國境內居住之個人「因財政部公告之調職、非自願離職或其他非自願性因素，交易持有期間在二年以下之房屋、土地者，稅率為百分之二十」，故選 C。\n【逐項排除】\n(A) 45%：《所得稅法》第 14-4 條第三項第一款第一目所定持有房屋、土地之期間在一年以內者的稅率，本題持有期間並非以一年以內為前提。\n(B) 35%：《所得稅法》第 14-4 條第三項第一款第二目所定持有期間超過一年、未逾二年者的稅率，適用於一般情形而非非自願性因素。\n(C) 20%：《所得稅法》第 14-4 條第三項第一款第五目就非自願性因素所設的稅率，本項正確。\n(D) 15%：《所得稅法》第 14-4 條第三項第一款第四目所定持有期間超過十年者的稅率，與持有二年以下無涉。\n【記憶點】非自願性因素交易二年以下房地，稅率降為百分之二十，與持有超過二年未逾十年者相同。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-106-1-land-tax-law-006","依土地法第 100 條之規定，出租人因下列何項情形，得收回房屋？",6,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-106-1-land-tax-law-008","下列有關都市計畫主要計畫之擬定及核定程序規定，何者錯誤？",8,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-106-1-land-tax-law-005","建築物於建造完成前，因何種原因而變更起造人名義，並取得使用執照者，應申報繳納契稅？",5,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-106-1-land-tax-law-009","依土地法規定，公有土地之撥用程序為何？",9,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-106-1-land-tax-law-004","區段徵收之土地，領回抵價地後第一次移轉，應課徵土地增值稅時，原地價應如何認定？",4,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-land-tax-law-010","下列何者不符合申請自用住宅用地之土地增值稅稅率規定？",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？",1786689133092]