[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-108-1-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-108-1-土地法與土地相關稅法概要-022","house-108-1-land-tax-law-022",108,1,22,"土地所有權辦理買賣移轉登記時，申報土地移轉現值之審核標準，下列何項敘述錯誤？",{"A":17,"B":18,"C":19,"D":20},"申報人於訂定契約之日起三十日內申報者，以訂約日當期之公告土地現值為準","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","遺贈之土地，以遺贈人死亡日當期之公告土地現值為準","依法院判決移轉登記者，以判決確定日當期之公告土地現值為準","D",null,"本題考點：土地所有權移轉時申報移轉現值的審核標準，即《土地稅法》第 30 條第一項各款所定的基準時點。\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。」條文採起訴日，不是判決確定日，故選 D。\n【逐項排除】\n(A) 正確。《土地稅法》第 30 條第一項第一款：「申報人於訂定契約之日起三十日內申報者，以訂約日當期之公告土地現值為準。」\n(B) 正確。《土地稅法》第 30 條第一項第二款：「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。」\n(C) 正確。《土地稅法》第 30 條第一項第三款：「遺贈之土地，以遺贈人死亡日當期之公告土地現值為準。」\n(D) 錯誤。判決確定日並非該款所定時點，法院判決移轉登記者所適用的是申報人向法院起訴日當期之公告土地現值；《平均地權條例》第 47-1 條第一項第四款亦為相同文字。\n【記憶點】訂約日、收件日、死亡日、起訴日、拍定日、收買日六個時點，法院判決型看的是起訴日。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-108-1-land-tax-law-021","關於繼承登記，下列何項敘述錯誤？",21,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-108-1-land-tax-law-023","區段徵收土地時，地價補償得經土地所有權人申請，以徵收後可供建築之抵價地折算抵付，而抵價地總面積，以徵收總面積百分之五十為原則，如因情況特殊，經上級主管機關核准者，不在此限，但不得少於百分之四十；惟曾經農地重劃者，該重劃地區部分之抵價地不得少於多少？",23,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-108-1-land-tax-law-020","非都市土地申請開發達一定規模者，應辦理土地使用分區變更，下列何項敘述錯誤？",20,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-108-1-land-tax-law-024","依規定民國 109 年需辦理重新規定地價，下列對規定地價或重新規定地價之敘述，何項錯誤？",24,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-108-1-land-tax-law-019","依法得分割之共有土地或建築改良物，共有人不能自行協議分割者，任何共有人得申請該管直轄市、縣（市）地政機關調處，不服調處者，應於接到調處通知後幾日內向司法機關訴請處理？",19,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-108-1-land-tax-law-025","非都市土地依區域計畫法施行細則之規定，得劃定幾種使用區？編定幾種使用地？",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？",1786689132769]