[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-108-1-land-tax-law-006":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-108-1-土地法與土地相關稅法概要-006","house-108-1-land-tax-law-006",108,1,6,"下列有關土地所有權移轉或設定典權，申報移轉現值之審核標準，係以何時之當期公告土地現值為準？",{"A":17,"B":18,"C":19,"D":20},"申報人逾訂定契約之日起三十日始申報者，以訂約日","遺贈之土地，以遺贈人死亡後六個月","依法院判決移轉登記者，以申報人向法院起訴日","經法院拍賣之土地，以強制執行日","C",null,"本題考點：土地所有權移轉或設定典權時，申報移轉現值審核標準各款所錨定的「當期」時點。\n【正解理由】《土地稅法》第 30 條第一項第四款規定「依法院判決移轉登記者，以申報人向法院起訴日當期之公告土地現值為準」，《平均地權條例》第 47 條之 1 第一項第四款的文字與之相同。判決移轉登記的審核時點錨定在申報人向法院起訴那一日的當期公告土地現值，故選 C。\n【逐項排除】\n(A) 《土地稅法》第 30 條第一項第二款規定，申報人逾訂定契約之日起三十日始申報者，以受理申報機關收件日當期之公告土地現值為準，不是訂約日。\n(B) 《土地稅法》第 30 條第一項第三款規定，遺贈之土地以遺贈人死亡日當期之公告土地現值為準，並無死亡後六個月的算法。\n(C) 與《土地稅法》第 30 條第一項第四款、《平均地權條例》第 47 條之 1 第一項第四款逐字相符，以申報人向法院起訴日當期之公告土地現值為準。\n(D) 《土地稅法》第 30 條第一項第五款規定，經法院拍賣之土地以拍定日當期之公告土地現值為準，本項寫成強制執行日，時點不符。\n【記憶點】三十日內看訂約日、逾期看收件日、遺贈看死亡日、判決看起訴日、拍賣看拍定日。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-108-1-land-tax-law-005","下列有關基地房屋之優先購買權敘述，何者正確？",5,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-108-1-land-tax-law-007","下列有關平均地權條例及土地稅法中有關累進課地價稅之敘述，何者正確？",7,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-108-1-land-tax-law-004","下列有關土地徵收條例的優先購買權敘述，何者正確？",4,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-108-1-land-tax-law-008","預告登記，對於因下列何種法律行為或事實而為之新登記，無排除之效力？",8,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-108-1-land-tax-law-003","平均地權條例規定照價收買後之土地，其權屬應為？",3,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-108-1-land-tax-law-009","山坡地範圍內森林區、山坡地保育區及風景區之土地，在未編定使用地之類別前，適用何種管制？",9,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-006",114,"土地所有權移轉時，原則上權利人及義務人雙方應於訂定契約幾日內檢附契約影本及相關文件共同向主管稽徵機關申報土地移轉現值？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-006",113,"依土地徵收條例規定，有關徵收補償費，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-006",112,"依土地法規定，關於共有土地之處分，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-006",111,"依契稅條例之規定，以不動產為信託財產時，在信託關係人間移轉所有權時，何種情形須課徵契稅？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-006",110,"依土地法之規定，遇有荒歉，直轄市或縣（市）政府得按照當地當年收穫實況為減租或免租之決定。但應經何機關同意？",1786689132624]