[{"data":1,"prerenderedAt":55},["ShallowReactive",2],{"q-house-106-1-land-tax-law-032":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-032","house-106-1-land-tax-law-032",106,1,32,"依契稅條例之規定，契稅之課稅基礎是？",{"A":17,"B":18,"C":19,"D":20},"實價","市價","房價","契價","D",null,"本題考點：契稅的課稅基礎為何，以及《契稅條例》所稱「契價」的認定方式。\n【正解理由】《契稅條例》第 3 條規定契稅稅率如下：買賣契稅為其契價百分之六、典權契稅為其契價百分之四、交換契稅為其契價百分之二、贈與契稅為其契價百分之六、分割契稅為其契價百分之二、占有契稅為其契價百分之六，六款一律以「契價」為計算基礎。《契稅條例》第 13 條第一項並明定，第三條所稱契價，以當地不動產評價委員會評定之標準價格為準；但依第十一條取得不動產之移轉價格低於評定標準價格者，從其移轉價格。契稅既按契價乘以稅率課徵，故選 D。\n【逐項排除】\n(A) 實價並非課稅基礎。《契稅條例》第 13 條第一項以評定之標準價格為準，僅在依第十一條領買、標購公產或向法院標購拍賣之不動產且移轉價格較低時，才從其移轉價格。\n(B) 市價亦非《契稅條例》所定基礎；該條例通篇以契價計徵，未授權按市場價格核課。\n(C) 房價並非《契稅條例》的用語，該條例對房屋與其他不動產的計徵基礎一律稱契價。\n(D) 與《契稅條例》第 3 條、第 13 條相符，契稅以契價為課稅基礎。\n【記憶點】契稅按契價課，契價就是不動產評價委員會評定的標準價格。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-106-1-land-tax-law-031","關於房地交易課徵所得稅之稅率規定，下列敘述何者錯誤？",31,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-land-tax-law-035","山坡地範圍內森林區、山坡地保育區及風景區之土地，在未編定使用地類別之前，適用那項用地之管制？",35,[51],{"webId":52,"year":53,"stem":54,"number":14},"house-105-1-land-tax-law-032",105,"依實務見解，關於地籍、地用與地稅的敘述，下列何者錯誤？",1786689133508]