[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-107-1-land-tax-law-020":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-020","house-107-1-land-tax-law-020",107,1,20,"土地為信託財產者，於信託關係存續中，以何人為地價稅或田賦之納稅義務人？",{"A":17,"B":18,"C":19,"D":20},"委託人","受託人","受益人","信託監察人","B",null,"本題考點：土地為信託財產時，信託關係存續中地價稅與田賦的納稅義務人。\n【正解理由】依《土地稅法》第 3-1 條第一項，「土地為信託財產者，於信託關係存續中，以受託人為地價稅或田賦之納稅義務人」；《平均地權條例》第 19-1 條第一項亦為完全相同的文字。信託關係存續中，土地的所有權與管理處分權都在受託人手上，持有階段的稅捐自然由受託人負擔，故選 B。\n【逐項排除】\n(A) 委託人在《土地稅法》第 3-1 條第二項只出現在稅額計算面：信託土地應與委託人在同一直轄市或縣（市）轄區內所有之土地合併計算地價總額，再分別就各該土地地價占地價總額之比例計算應納之地價稅，委託人本身並非納稅義務人。\n(B) 正確，依據見上。\n(C) 受益人見於《土地稅法》第 3-1 條第二項但書，僅在信託利益之受益人為非委託人，且受益人已確定並享有全部信託利益、委託人未保留變更受益人之權利兩款都符合時，改與受益人的土地合併計算地價總額；那仍然只是計算基礎換人，納稅義務人沒有跟著換。\n(D) 信託監察人在《土地稅法》第 3-1 條各項均未出現，該條就地價稅與田賦所指定的納稅義務人只有受託人一個。\n【記憶點】信託土地持有期間的地價稅與田賦，一律找受託人。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-107-1-land-tax-law-019","下列土地關係人，何者非屬土地稅法第 3 條所定之地價稅納稅義務人？",19,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-107-1-land-tax-law-021","配偶相互贈與之土地，得申請不課徵土地增值稅。但於再移轉第三人時，以該土地第一次贈與前之原規定地價或前次移轉現值為原地價，計算下列何種數值或數額，課徵土地增值稅？",21,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-107-1-land-tax-law-018","下列土地他項權利，何者為土地法所創設？",18,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-107-1-land-tax-law-022","自用住宅用地得適用優惠稅率課徵地價稅，下列有關自用住宅用地要件之敘述，何者錯誤？",22,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-107-1-land-tax-law-017","依非都市土地使用管制規則規定，山坡地範圍內之土地，在未編定使用地類別前，適用林業用地之管制，下列何者不包含在內？",17,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-107-1-land-tax-law-023","買賣契稅之稅率，為其契價百分之六。所稱契價，以何者為準？",23,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-020",114,"有關自辦土地重劃，依相關法規之規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-020",113,"依契稅條例規定，有關申報契稅之起算日期，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-020",112,"依土地法之規定，有關土地登記之損害賠償，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-020",111,"聲請為土地權利變更登記之案件，在登記尚未完畢前，登記機關接獲法院為何種囑託登記時，應即改辦之？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-020",110,"依土地稅法免徵土地增值稅之土地，主管稽徵機關依相關規定核定其移轉現值並發給免稅證明，以憑辦理土地所有權移轉登記，下列有關移轉現值核定之敘述何者正確？",1786689132969]