[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-107-1-land-tax-law-022":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-022","house-107-1-land-tax-law-022",107,1,22,"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？",{"A":17,"B":18,"C":19,"D":20},"須土地所有權人或其配偶、直系親屬於該地有居住事實並辦竣戶籍登記","須為無出租或供營業使用之住宅用地","土地面積，都市土地未超過三公畝部分，非都市土地未超過七公畝部分","土地上之建築改良物屬土地所有權人或其配偶、直系親屬所有者為限","A",null,"本題考點：《土地稅法》第 9 條自用住宅用地的法定要件，以及《土地稅法》第 17 條自用住宅用地地價稅優惠稅率的面積上限。\n【正解理由】《土地稅法》第 9 條規定「本法所稱自用住宅用地，指土地所有權人或其配偶、直系親屬於該地辦竣戶籍登記，且無出租或供營業用之住宅用地」，法定要件是「辦竣戶籍登記」與「無出租或供營業用」兩項，條文並未把「有居住事實」列為要件；《平均地權條例》第 3 條第六款的定義文字同樣是「於該地辦竣戶籍登記，且無出租或供營業用之住宅用地」。(A) 在戶籍登記之外多加了居住事實這道門檻，與條文所定要件不符，故選 A。\n【逐項排除】\n(A) 《土地稅法》第 9 條只要求辦竣戶籍登記，不以實際居住的事實為要件，本項增列了條文沒有的要件，敘述錯誤。\n(B) 對應《土地稅法》第 9 條「且無出租或供營業用之住宅用地」，敘述正確。\n(C) 對應《土地稅法》第 17 條第一項「一、都市土地面積未超過三公畝部分。二、非都市土地面積未超過七公畝部分」，敘述正確。\n(D) 自用住宅用地的認定另要求土地上的建築改良物須屬土地所有權人或其配偶、直系親屬所有，此為《土地稅法施行細則》就自用住宅用地所設的補充要件，敘述正確。\n【記憶點】自用住宅用地認的是戶籍加上無出租、無營業，不是認有沒有實際住在那裡。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-107-1-land-tax-law-025","依所得稅法規定，有關出售自住房屋，其房地交易所得稅之優惠，下列敘述，何者錯誤？",25,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-022",114,"下列何者並非土地法中的農作改良物？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-022",113,"依土地稅法規定，非都市土地供公共設施使用者，在滿足規定要件下，其尚未被徵收前之移轉，免徵土地增值稅。下列有關免稅要件之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-022",112,"依都市計畫法之規定，市鎮計畫之主要計畫書，除用文字、圖表說明外，應附主要計畫圖，其比例尺不得小於多少？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-022",111,"依平均地權條例規定，土地所有權移轉或設定典權時，有關申報移轉現值之審核標準，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-022",110,"依契稅條例規定，以不動產為信託財產，受託人乙依信託本旨移轉信託財產與委託人甲以外之歸屬權利人丙時，應由何人估價立契，在規定之期限申報契稅？又其契稅稅率為何？",1786689132993]