[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-106-1-land-tax-law-016":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-016","house-106-1-land-tax-law-016",106,1,16,"下列有關契稅之申報起算日規定，何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"不動產移轉發生糾紛時，其申報契稅之起算日期，應以法院判決確定日為準","向政府機關標購或領買公產，以政府機關核發產權移轉證明書之日為申報起算日","向法院標購拍賣之不動產，以法院發給權利移轉證明書之日為申報起算日","不動產分割時，以其完成移轉登記之日為申報起算日","D",null,"本題考點：《契稅條例》第 16 條所定契稅申報期限的起算日，以及哪些情形才另有起算點。\n【正解理由】依《契稅條例》第 16 條第一項，納稅義務人應於不動產買賣、承典、交換、贈與及分割契約成立之日起，或因占有而依法申請為所有人之日起三十日內，填具契稅申報書表申報契稅。分割的起算日是契約成立之日，該條第二項至第五項另定的四個起算點也沒有一項是完成移轉登記之日，本選項與條文不合，故選 D。\n【逐項排除】\n(A) 與《契稅條例》第 16 條第二項相符：不動產移轉發生糾紛時，其申報契稅之起算日期，應以法院判決確定日為準。\n(B) 與《契稅條例》第 16 條第三項相符：向政府機關標購或領買公產，以政府機關核發產權移轉證明書之日為申報起算日。\n(C) 與《契稅條例》第 16 條第四項相符：向法院標購拍賣之不動產，以法院發給權利移轉證明書之日為申報起算日。\n(D) 分割回到《契稅條例》第 16 條第一項的契約成立之日，本選項改寫成完成移轉登記之日，為本題所問的錯誤選項。\n【記憶點】契稅起算日以「契約成立」為原則，只有糾紛、公產、法拍與建造完成前變更起造人四種情形另指定一個公文書的日期。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-land-tax-law-019","甲之土地、房屋於 106 年 7 月 1 日設定典權並完成移轉登記予乙。下列有關納稅義務人之規定，何者錯誤？",19,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-016",114,"依契稅條例規定，有關納稅義務人繳納契稅期限及罰則之規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-016",113,"依土地法規定，下列有關逾期未辦繼承登記案件應由地政機關書面通知繼承人之情形，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-016",112,"我國物權係採法定主義，於土地所有權以外之其他不動產物權，謂之他項權利，依民法及土地法之規定，下列何者非屬物權？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-016",111,"依土地法規定，租用建築房屋之基地，發生下列何種情形時，出租人不得收回？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-016",110,"私有公共設施保留地得申請與公有非公用土地辦理交換，依都市計畫法之規定，不受下列那些法規相關規定之限制？①土地法 ②所得稅法 ③國有財產法 ④各級政府財產管理法令",1786689133173]