[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-107-1-land-tax-law-003":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-107-1-土地法與土地相關稅法概要-003","house-107-1-land-tax-law-003",107,1,3,"下列何種登記，應繳納登記費？",{"A":17,"B":18,"C":19,"D":20},"土地權利信託登記","土地權利塗銷登記","土地標示變更登記","因土地重劃之變更登記","A",null,"本題考點：《土地法》第 78 條免繳登記費的八款列舉，與同法第 76 條變更登記應繳登記費的原則。\n【正解理由】《土地法》第 78 條採列舉方式免繳登記費，計有因土地重劃之變更登記、更正登記、消滅登記、塗銷登記、更名登記、住址變更登記、標示變更登記、限制登記八款。土地權利信託登記涉及土地權利移轉予受託人，並未出現在這八款文字之中，仍回歸《土地法》第 76 條第一項：聲請為土地權利變更登記，應由權利人按申報地價或權利價值千分之一繳納登記費，故選 A。\n【逐項排除】\n(A) 正確。土地權利信託登記不在《土地法》第 78 條免繳之列，應依同法第 76 條第一項按申報地價或權利價值千分之一繳納登記費。\n(B) 錯誤。塗銷登記為《土地法》第 78 條第四款所列，免繳納登記費。\n(C) 錯誤。土地標示變更登記為《土地法》第 78 條第七款所列，免繳納登記費。\n(D) 錯誤。因土地重劃之變更登記為《土地法》第 78 條第一款所列，免繳納登記費。\n【記憶點】《土地法》第 78 條八款「重劃、更正、消滅、塗銷、更名、住址、標示、限制」全免，信託不在其中。",true,[26,30,34,37,41,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-107-1-land-tax-law-002","下列土地，何者非屬土地法規定不得為私有之土地？",2,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-107-1-land-tax-law-004","土地法第 34 條之 1 第 1 項有關以多數決處分共有土地之規定，下列處分方式，何者不適用該規定？",4,{"webId":35,"stem":36,"number":13,"year":12,"session":13},"house-107-1-land-tax-law-001","關於土地權利變更登記，下列何者正確？",{"webId":38,"stem":39,"number":40,"year":12,"session":13},"house-107-1-land-tax-law-005","重新實施地籍測量，遇有土地所有權人因設立界標或到場指界發生界址爭議時，地政機關應如何處理？",5,{"webId":42,"stem":43,"number":44,"year":45,"session":13},"house-106-1-land-tax-law-040","甲 105 年 6 月買入 A 房地，購入成本 1,300 萬元，於 106 年 2 月以 2,000 萬元出售 A 房地時，繳納土地增值稅 10 萬元（土地漲價總數額為 100 萬元），因取得、改良及移轉而支付的費用 50 萬元，其應納交易所得稅若干？",40,106,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-107-1-land-tax-law-006","逾期未辦繼承登記之土地，經依土地法第 73 條之 1 規定程序列冊管理期滿，移請國有財產署標售五次不成，而登記為國有者，自登記完畢之日起多少年內，原權利人得檢附證明文件按其法定應繼分請求國有財產署發給價金？",6,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-003",114,"辦理土地徵收時，徵收事業經行政院核定為重大建設，徵收範圍內之特定農業區農牧用地，如土地所有權人對於土地列入徵收範圍有爭議，經說明後仍有異議，則中央目的事業主管機關應辦理那一項民眾參與方式？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-003",113,"依平均地權條例規定，有關私法人買受供住宅使用之房屋，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-003",112,"依土地稅法規定，已規定地價之土地設定典權時之預繳土地增值稅，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-003",111,"依土地稅法規定，土地所有權人辦理土地移轉繳納土地增值稅時，在其持有土地期間內，因重新規定地價增繳之地價稅，准予抵繳其應納之土地增值稅之總額，以不超過土地移轉時應繳增值稅總額多少為限？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-003",110,"依土地法之規定，無保管或使用機關之公有土地及因地籍整理而發現之公有土地，應如何處理？",1786689132820]