[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-108-1-land-tax-law-007":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-007","house-108-1-land-tax-law-007",108,1,7,"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？",{"A":17,"B":18,"C":19,"D":20},"超過累進起點地價未達五倍者，就其超過部分課徵千分之三十","超過累進起點地價五倍至十倍者，就其超過部分課徵千分之三十五","超過累進起點地價十倍至十五倍者，就其超過部分課徵千分之四十","超過累進起點地價十五倍至二十倍者，就其超過部分課徵千分之四十五","D",null,"本題考點：地價稅累進課徵的級距劃分，以及各級「就其超過部分」所適用的稅率。\n【正解理由】《土地稅法》第 16 條第一項規定地價稅基本稅率為千分之十，超過累進起點地價者依五款累進課徵：未達五倍課千分之十五、五倍至十倍課千分之二十五、十倍至十五倍課千分之三十五、十五倍至二十倍課千分之四十五、二十倍以上課千分之五十五；《平均地權條例》第 19 條的五款規定相同。本題敘述與第四款逐字相符，故選 D。\n【逐項排除】\n(A) 《土地稅法》第 16 條第一項第一款所定超過累進起點地價未達五倍者為千分之十五，本項寫成千分之三十。\n(B) 《土地稅法》第 16 條第一項第二款所定五倍至十倍者為千分之二十五，本項寫成千分之三十五。\n(C) 《土地稅法》第 16 條第一項第三款所定十倍至十五倍者為千分之三十五，本項寫成千分之四十。\n(D) 《土地稅法》第 16 條第一項第四款所定十五倍至二十倍者，就其超過部分課徵千分之四十五，與《平均地權條例》第 19 條第四款一致。\n【記憶點】基本稅率千分之十，往上依序 15、25、35、45、55，每跨一級加千分之十。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-108-1-land-tax-law-006","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？",6,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-108-1-land-tax-law-010","下列敘述何者正確？",10,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-007",114,"依土地法規定，所有權人欲以共有土地設定地上權，在不計共有人人數比例的情況下，至少應得到該共有土地應有部分多少比例之同意？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-007",113,"依土地徵收條例規定，有關直轄市或縣（市）主管機關應於國庫設立土地徵收補償費保管專戶部分，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-007",112,"有關土地總登記，經聲請而逾限未補繳證明文件者之情形，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-007",111,"依契稅條例之規定，下列何種契約的契稅稅率最低？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-007",110,"依平均地權條例規定，應納地價稅額因公告地價調整致納稅義務人繳納困難者，得於規定繳納期間內，向稅捐稽徵機關申請延期繳納，延期繳納期間最長不得逾多久？",1786689132631]