[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-109-1-land-tax-law-002":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-109-1-土地法與土地相關稅法概要-002","house-109-1-land-tax-law-002",109,1,2,"關於契稅稅率依契稅條例之規定，下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"買賣契稅為其契價百分之六","贈與契稅為其契價百分之六","占有契稅為其契價百分之六","典權契稅為其契價百分之六","D",null,"本題考點：《契稅條例》第 3 條六種契稅的法定稅率，重點在典權契稅與買賣契稅的差別。\n【正解理由】依《契稅條例》第 3 條，契稅稅率為買賣百分之六、典權百分之四、交換百分之二、贈與百分之六、分割百分之二、占有百分之六；典權契稅的法定稅率是契價百分之四，選項寫成百分之六與條文不符，故選 D。\n【逐項排除】\n(A) 正確。《契稅條例》第 3 條第一款買賣契稅為其契價百分之六，並依同條例第 4 條由買受人申報納稅。\n(B) 正確。《契稅條例》第 3 條第四款贈與契稅為其契價百分之六，並依同條例第 7 條由受贈人估價立契申報納稅。\n(C) 正確。《契稅條例》第 3 條第六款占有契稅為其契價百分之六，並依同條例第 9 條由占有不動產依法取得所有權之人估價立契申報納稅。\n(D) 錯誤。《契稅條例》第 3 條第二款典權契稅為其契價百分之四，申報義務人依同條例第 5 條為典權人。\n【記憶點】買賣、贈與、占有百分之六，典權百分之四，交換、分割百分之二。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"session":13},"house-109-1-land-tax-law-001","依房屋稅條例規定，下列敘述何者錯誤？",{"webId":30,"stem":31,"number":32,"year":12,"session":13},"house-109-1-land-tax-law-003","土地所有權人於出售土地後，依土地稅法規定，下列何種情形得申請就其已納土地增值稅額內，退還其不足支付新購土地地價之數額？",3,{"webId":34,"stem":35,"number":36,"year":37,"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？",25,108,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-109-1-land-tax-law-004","依土地稅法規定，有關地價稅優惠稅率與減免，下列敘述何者錯誤？",4,{"webId":43,"stem":44,"number":45,"year":37,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-109-1-land-tax-law-005","依平均地權條例規定，為促進土地利用，擴大辦理市地重劃，得獎勵土地所有權人自行組織重劃會辦理市地重劃，下列對獎勵土地所有權人辦理市地重劃之敘述，何者錯誤？",5,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-002",114,"甲為 A 地之登記名義人，與乙成立附條件的 A 地贈與契約，則甲與乙可以對 A 地申請做下列那一種土地登記？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-002",113,"依平均地權條例規定，權利人及義務人應於買賣案件申請所有權移轉登記時，申報登錄資訊，未共同申報登錄資訊者，直轄市、縣（市）主管機關應令其限期申報登錄資訊；屆期未申報登錄資訊，買賣案件已辦竣所有權移轉登記者，處多少罰鍰，並令其限期改正？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-002",112,"關於土地所有權人出售自用住宅用地時，土地增值稅適用「一生一次」之優惠稅率，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-002",111,"下列有關共有不動產處分等之敘述，何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-002",110,"有關重新實施地籍測量時，依土地法規定，下列敘述何者正確？",1786689132348]