[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-106-1-land-tax-law-012":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-012","house-106-1-land-tax-law-012",106,1,12,"下列何者是土地增值稅的課稅基礎？",{"A":17,"B":18,"C":19,"D":20},"累進起點地價","公告土地現值","土地漲價總數額","申報地價","C",null,"本題考點：土地增值稅的課稅基礎，以及它與地價稅基礎、公告土地現值三者的分工。\n【正解理由】依《土地稅法》第 28 條，已規定地價之土地，於土地所有權移轉時，應按其土地漲價總數額徵收土地增值稅；同法第 31 條第一項並明定，漲價總數額為經核定之申報移轉現值，減除原規定地價或前次移轉現值、以及土地所有權人為改良土地已支付之全部費用後之餘額。課稅基礎因而是「漲價」這個差額本身，不是任何單一時點的地價，故選 C。\n【逐項排除】\n(A) 累進起點地價是地價稅累進課徵的起算門檻，依《土地稅法》第 16 條第二項以各該直轄市或縣（市）土地七公畝之平均地價為準，與土地增值稅的計算無涉。\n(B) 公告土地現值是《土地稅法》第 30 條用來審核申報移轉現值的標準，屬於算出漲價總數額的材料，本身不是課稅基礎。\n(C) 土地漲價總數額正是《土地稅法》第 28 條所定的徵收基礎，稅率再依同法第 33 條第一項分百分之二十、百分之三十、百分之四十三級課徵。\n(D) 申報地價撐的是地價稅，《平均地權條例》第 17 條第一項明定已規定地價之土地，應按申報地價依法徵收地價稅。\n【記憶點】移轉課「漲價」、持有課「申報地價」，一動一靜分清楚就不會選錯。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-106-1-land-tax-law-011","下列何種情形免徵契稅？",11,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-land-tax-law-015","個人及營利事業出售依農業發展條例申請興建的農舍，應如何計徵所得稅？",15,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-012",114,"對於土地權利之規定，我國係採「物權法定主義」，土地所有權以外之其他不動產物權，謂之他項權利，下列何者屬之？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-012",113,"依土地法規定，關於地權及地權限制，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-012",112,"以下關於契稅之敘述，何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-012",111,"都市計畫地區於訂定分區發展優先次序後，第一期發展地區應於主要計畫發布實施後，多久期限完成細部計畫？並於細部計畫發布後，多久期限完成公共設施建設？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-012",110,"拒絕受領之徵收補償費，依土地徵收條例規定存入專戶保管，並通知應受補償人。自通知送達發生效力之日起，最長逾幾年未領取之補償費，歸屬國庫？",1786689133140]