[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-107-1-land-tax-law-021":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-021","house-107-1-land-tax-law-021",107,1,21,"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？",{"A":17,"B":18,"C":19,"D":20},"公告現值","申報移轉現值","現值數額","漲價總數額","D",null,"本題考點：《土地稅法》第 28-2 條配偶相互贈與土地申請不課徵土地增值稅後，再移轉第三人時原地價的接續，以及所要計算的稅基名稱。\n【正解理由】《土地稅法》第 28-2 條第一項明定「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，計算漲價總數額，課徵土地增值稅」，條文要計算的對象逐字寫明就是漲價總數額；《土地稅法》第 31 條第一項並規定，漲價總數額係自核定之申報移轉現值中減除原規定地價或前次移轉現值、改良土地已支付費用等款項後之餘額，故選 D。\n【逐項排除】\n(A) 公告土地現值依《土地稅法》第 30 條第一項是審核申報移轉現值的標準，屬於稅基的比對基準，不是本條要計算出來的數額。\n(B) 申報移轉現值在《土地稅法》第 31 條第一項的算式中是被減項，是計算漲價總數額的起點，而不是計算的結果。\n(C) 「現值數額」不是《土地稅法》第 28-2 條的法定用語，土地增值稅的稅基名稱為漲價總數額，本項屬自創名詞。\n(D) 與《土地稅法》第 28-2 條但書逐字相符：先把原地價接回第一次贈與前的原規定地價或前次移轉現值，再據以計算漲價總數額課稅，本項正確。\n【記憶點】配偶互贈是遞延不是消滅，原地價往前接，稅基仍然叫漲價總數額。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-107-1-land-tax-law-020","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？",20,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-107-1-land-tax-law-024","依房屋稅條例規定，私有房屋受重大災害時，有關房屋稅之減免，下列敘述何者正確？",24,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-021",114,"依土地法規定，下列何種土地非屬於不得移轉、設定負擔或租賃於外國人之土地？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-021",113,"依土地稅法規定，有關累進起點地價，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-021",112,"依平均地權條例規定，對私有空地之處置，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-021",111,"徵收土地或土地改良物應發給之補償費，需用土地人應於公告期滿後十五日內將補償費繳交該管直轄市或縣（市）主管機關發給完竣，逾期者該部分土地或土地改良物之法律效力為何？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-021",110,"平均地權條例第 74 條規定，依第 26 條規定限期建築之土地，有下列三種情形之一者，土地所有權人應於接到限期使用通知後，與承租人、借用人或地上權人協議建築、增建或改建；協議不成時，得終止租約、借貸或撤銷地上權。下列何者是規範中的情形？",1786689132988]