[{"data":1,"prerenderedAt":55},["ShallowReactive",2],{"q-house-106-1-land-tax-law-036":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-036","house-106-1-land-tax-law-036",106,1,36,"依平均地權條例之規定，土地買賣未辦竣權利移轉登記，承買人再行出售該土地時，處應納登記費多少倍以下之罰鍰？",{"A":17,"B":18,"C":19,"D":20},"5倍","10 倍","15 倍","20 倍","D",null,"本題考點：土地買賣未辦竣權利移轉登記，承買人即再行出售時的罰鍰倍數上限。\n【正解理由】依《平均地權條例》第 81 條，土地買賣未辦竣權利移轉登記，承買人再行出售該土地者，處應納登記費二十倍以下之罰鍰。該條處罰的是俗稱的中人買賣，計罰基準是「應納登記費」，倍數上限是二十倍，故選 D。\n【逐項排除】\n(A) 五倍不是《平均地權條例》第 81 條所定的上限，該條寫的是二十倍以下。\n(B) 十倍同樣不是該條的數值；十倍是《土地法》第 173 條第二項空地稅「不得超過應繳地價稅之十倍」的上限，兩者處罰對象與計罰基準都不同。\n(C) 十五倍在《平均地權條例》第 81 條裡並不存在，屬純粹的干擾數值。\n(D) 正確，與《平均地權條例》第 81 條的「應納登記費二十倍以下之罰鍰」相符；二十倍是上限而非固定倍數，主管機關得在上限內裁量。\n【演算步驟】罰鍰上限＝應納登記費×20。土地權利變更登記費依《土地法》第 76 條第一項，按申報地價或權利價值千分之一計收。設該筆土地之申報移轉價值為新臺幣 10,000,000 元：應納登記費＝新臺幣 10,000,000 元×1\u002F1000＝新臺幣 10,000 元；罰鍰上限＝新臺幣 10,000 元×20＝新臺幣 200,000 元，倍數即為 20 倍。\n【記憶點】中人買賣罰的是「登記費的二十倍以下」，基準是登記費，不是成交價。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-106-1-land-tax-law-037","都市計畫發布實施後，應依何法之規定，實施建築管理？",37,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-106-1-land-tax-law-038","依土地法之規定，聲請為土地權利變更登記，應檢附什麼文件？",38,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-land-tax-law-039","依土地法及平均地權條例對於空地及荒地之規定，下列敘述何者錯誤？",39,[51],{"webId":52,"year":53,"stem":54,"number":14},"house-105-1-land-tax-law-036",105,"有關土地徵收補償之性質，下列何者正確？",1786689133538]