[{"data":1,"prerenderedAt":55},["ShallowReactive",2],{"q-house-106-1-land-tax-law-031":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-031","house-106-1-land-tax-law-031",106,1,31,"關於房地交易課徵所得稅之稅率規定，下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"個人持有房屋、土地之期間在 1 年以內者，稅率為 45%","個人持有房屋、土地之期間超過 1 年，未逾 2 年者，稅率為 35%","個人持有房屋、土地之期間超過 2 年，未逾 10 年者，稅率為 25%","個人持有房屋、土地之期間超過 10 年者，稅率為 15%","C",null,"本題考點：《所得稅法》第 14-4 條第三項房地合一課稅制度中，中華民國境內居住之個人依持有期間適用的稅率級距。\n【正解理由】《所得稅法》第 14-4 條第三項第一款就中華民國境內居住之個人規定：持有房屋、土地之期間在一年以內者，稅率為百分之四十五；超過一年未逾二年者，稅率為百分之三十五；超過二年未逾十年者，稅率為百分之二十；超過十年者，稅率為百分之十五。可見持有超過 2 年未逾 10 年的級距為百分之二十，本項寫成 25% 與條文不符。本題問的是何者錯誤，故選 C。\n【逐項排除】\n(A) 正確。持有期間在一年以內者稅率 45%，與《所得稅法》第 14-4 條第三項第一款第一目相符。\n(B) 正確。持有超過一年未逾二年者稅率 35%，與同款第二目相符。\n(C) 錯誤所在。同款第三目的稅率為 20%，並非 25%。\n(D) 正確。持有超過十年者稅率 15%，與同款第四目相符。\n【記憶點】境內個人房地合一四級距：一年內 45%、二年內 35%、十年內 20%、逾十年 15%。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-106-1-land-tax-law-030","依土地法第 103 條規定，租用建築房屋之基地，非因下列何種情形，出租人不得收回？",30,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-106-1-land-tax-law-032","依契稅條例之規定，契稅之課稅基礎是？",32,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-106-1-land-tax-law-029","下列有關逾期未辦繼承登記土地之處理程序，何者正確？",29,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-106-1-land-tax-law-033","土地所有權人曾使用自用住宅用地優惠稅率後，再出售其自用住宅用地，符合下列何項規定，為不受一次優惠稅率限制條件之一：",33,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-106-1-land-tax-law-028","重新實施地籍測量時，已依法設立界標之土地所有權人，於重測結果公告後認為測量結果有錯誤者，應如何辦理？",28,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-land-tax-law-034","下列敘述之地價稅稅率，何者錯誤？",34,[51],{"webId":52,"year":53,"stem":54,"number":14},"house-105-1-land-tax-law-031",105,"甲於 101 年 5 月 20 日將其 A 耕地出租於乙。下列敘述何者正確？",1786689133499]