[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-106-1-land-tax-law-015":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-015","house-106-1-land-tax-law-015",106,1,15,"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？",{"A":17,"B":18,"C":19,"D":20},"依 104 年 12 月 31 日前實施之舊制，僅就土地部分計算財產交易所得，課徵綜合所得稅","依 104 年 12 月 31 日前實施之舊制，僅就房屋部分計算財產交易所得，課徵綜合所得稅","依 105 年 1 月 1 日起實施之新制，房屋、土地均應按實價計算交易所得課稅","不論新、舊制，均免徵所得稅","B",null,"本題考點：農舍在房地合一稅制中的定位——它被排除在新制的房屋範圍之外，因而回到舊制的財產交易所得。\n【正解理由】依《所得稅法》第 4-4 條第三項後段，該條第一項所定房屋之範圍，不包括依農業發展條例申請興建之農舍；土地部分則依《所得稅法》第 4 條第一項第十六款，個人及營利事業出售土地，其交易之所得免納所得稅。兩段合起來，農舍交易只剩房屋部分要按《所得稅法》第 14 條第一項第七類的財產交易所得計算，個人即據以課徵綜合所得稅，故選 B。\n【逐項排除】\n(A) 出售土地之交易所得依《所得稅法》第 4 條第一項第十六款免納所得稅，不會反過來只就土地部分計算財產交易所得。\n(B) 房屋部分以交易時之成交價額，減除原始取得之成本及因取得、改良及移轉而支付之一切費用後之餘額為所得額，屬《所得稅法》第 14 條第一項第七類，本選項正確。\n(C) 《所得稅法》第 4-4 條第三項已明文把依農業發展條例申請興建之農舍排除在新制房屋範圍外，無從按新制以實價合併計算房地交易所得。\n(D) 房屋部分仍有財產交易所得，《所得稅法》並未給農舍全面免稅。\n【記憶點】農舍走舊制：土地那半免稅，房屋那半照財產交易所得課。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"house-106-1-land-tax-law-016","下列有關契稅之申報起算日規定，何者錯誤？",16,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-106-1-land-tax-law-017","下列何者非申請自住房屋稅稅率之要件？",17,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-land-tax-law-018","甲之土地於 106 年 10 月 1 日贈與並移轉登記予乙，請問 106 年期地價稅之納稅義務人為何？",18,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-015",114,"依房屋稅條例規定，對於私有房屋免徵房屋稅，下列何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-015",113,"依土地法規定，下列有關建築基地出賣時行使優先購買權之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-015",112,"依土地登記規則之規定，於何種情形下登記機關應以書面敘明理由或法令依據，通知申請人於接到通知書之日起十五日內補正，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-015",111,"依土地法規定，私有土地所有權之移轉或租賃，妨害基本國策者，下列何者得報請行政院制止之？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-015",110,"土地權利關係人依都市計畫法第 24 條規定自行擬定或變更細部計畫時，主管機關得要求土地權利關係人提供或捐贈都市計畫變更範圍內之那些回饋項目予當地直轄市、縣（市）政府或鄉、鎮、縣轄市公所？①公共設施用地 ②可建築土地 ③樓地板面積 ④一定金額",1786689133168]