[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-106-1-land-tax-law-011":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-011","house-106-1-land-tax-law-011",106,1,11,"下列何種情形免徵契稅？",{"A":17,"B":18,"C":19,"D":20},"以遷移、補償等變相方式支付產價，取得不動產所有權者","依法領買或標購公產及向法院標購拍賣之不動產者","開徵土地增值稅區域之土地","以不動產為信託財產，受託人依信託本旨移轉信託財產與委託人以外之歸屬權利人時","C",null,"本題考點：契稅的課徵範圍與免徵事由，重點在土地為何不課契稅的法律依據。\n【正解理由】依《契稅條例》第 2 條，不動產之買賣、承典、交換、贈與、分割或因占有而取得所有權者，均應申報繳納契稅，「但在開徵土地增值稅區域之土地，免徵契稅」。開徵土地增值稅區域之土地即屬條文明定的免徵情形，故選 C。\n【逐項排除】\n(A) 以遷移、補償等變相方式支付產價，取得不動產所有權者：依《契稅條例》第 12 條第一項應照買賣契稅申報納稅，並非免徵。\n(B) 依法領買或標購公產及向法院標購拍賣之不動產者：《契稅條例》第 11 條明定仍應申報繳納契稅。\n(C) 開徵土地增值稅區域之土地：《契稅條例》第 2 條但書明定免徵契稅，本項正確。\n(D) 以不動產為信託財產，受託人依信託本旨移轉信託財產與委託人以外之歸屬權利人時：依《契稅條例》第 7-1 條，應由歸屬權利人估價立契，申報繳納贈與契稅。\n【記憶點】開徵土地增值稅區域之土地免徵契稅，契稅實際上落在房屋等建築物的移轉。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-106-1-land-tax-law-012","下列何者是土地增值稅的課稅基礎？",12,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-106-1-land-tax-law-013","下列有關規定地價之規定，何者錯誤？",13,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-land-tax-law-014","下列有關外國人取得我國土地之規定，何者正確？",14,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-011",114,"依土地法規定，有關私有土地所有權取得之限制，土地若已成為私有者，政府得依法以何種方式處置？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-011",113,"依土地法規定，依法得分割之共有土地，共有人不能自行協議分割者，任何共有人得申請該管直轄市、縣（市）地政機關調處，不服調處者，應於接到調處通知後幾日內向司法機關訴請處理，屆期不起訴者，依原調處結果辦理之？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-011",112,"依市地重劃實施辦法之規定，土地所有權人重劃後應分配土地面積已達重劃區最小分配面積標準二分之一，經主管機關按最小分配面積標準分配後，如申請放棄分配土地而改領現金補償，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-011",111,"依土地徵收條例之規定，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-011",110,"下列有關平均地權條例對以經營土地買賣，違背土地法律，從事土地壟斷、投機者處罰規定之敘述，何者正確？",1786689133122]