[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-109-1-land-tax-law-003":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-003","house-109-1-land-tax-law-003",109,1,3,"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？",{"A":17,"B":18,"C":19,"D":20},"土地所有權人於先購買土地後，自完成移轉登記之日起二年後，始行出售土地者","其新購土地地價超過原出售土地地價，扣除繳納房地交易所得稅後之餘額者","自耕之農業用地出售後，於二年內另行購買仍供自耕之農業用地者","土地出售前一年內，曾供營業使用或出租者","C",null,"本題考點：《土地稅法》第 35 條重購土地退還土地增值稅的要件組合。\n【正解理由】依《土地稅法》第 35 條第一項，土地所有權人於出售土地後，自完成移轉登記之日起二年內重購土地，合於該項各款規定之一，且新購土地地價超過原出售土地地價扣除繳納土地增值稅後之餘額者，得向主管稽徵機關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；該項第三款即自耕之農業用地出售後，另行購買仍供自耕之農業用地者，故選 C。\n【逐項排除】\n(A) 錯誤。《土地稅法》第 35 條第二項的先購後售，限於先購買土地後自完成移轉登記之日起二年內始行出售，選項寫成二年後，已逾該期限。\n(B) 錯誤。《土地稅法》第 35 條第一項要扣除的是繳納土地增值稅後之餘額，不是房地交易所得稅。\n(C) 正確。出售與重購的用途前後相同且落在二年期限內，合於《土地稅法》第 35 條第一項第三款。\n(D) 錯誤。《土地稅法》第 35 條第三項明定，第一項第一款及第二項規定，於土地出售前一年內曾供營業使用或出租者，不適用之。\n【記憶點】二年內重購、用途要對號、扣的是土地增值稅。",true,[26,30,34,37,41,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-109-1-land-tax-law-002","關於契稅稅率依契稅條例之規定，下列敘述何者錯誤？",2,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"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":38,"stem":39,"number":40,"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,{"webId":42,"stem":43,"number":44,"year":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-109-1-land-tax-law-006","依都市計畫法之規定，關於都市計畫之變更，下列敘述何者正確？",6,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-003",114,"辦理土地徵收時，徵收事業經行政院核定為重大建設，徵收範圍內之特定農業區農牧用地，如土地所有權人對於土地列入徵收範圍有爭議，經說明後仍有異議，則中央目的事業主管機關應辦理那一項民眾參與方式？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-003",113,"依平均地權條例規定，有關私法人買受供住宅使用之房屋，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-003",112,"依土地稅法規定，已規定地價之土地設定典權時之預繳土地增值稅，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-003",111,"依土地稅法規定，土地所有權人辦理土地移轉繳納土地增值稅時，在其持有土地期間內，因重新規定地價增繳之地價稅，准予抵繳其應納之土地增值稅之總額，以不超過土地移轉時應繳增值稅總額多少為限？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-003",110,"依土地法之規定，無保管或使用機關之公有土地及因地籍整理而發現之公有土地，應如何處理？",1786689132355]