[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-109-1-land-tax-law-004":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":49,"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-004","house-109-1-land-tax-law-004",109,1,4,"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？",{"A":17,"B":18,"C":19,"D":20},"依都市計畫法劃設並經目的事業主管機關核准供公眾停車使用之停車場用地，按千分之十計徵地價稅","經目的事業主管機關核准設立之私立公園、體育場所使用範圍內之土地，免徵地價稅","公有土地按基本稅率徵收地價稅。但公有土地供公共使用者，免徵地價稅","都市計畫公共設施保留地，在保留期間仍為建築使用者，除自用住宅用地依第 17 條之規定外，統按千分之六計徵地價稅","B",null,"本題考點：《土地稅法》地價稅的特別稅率與減免，關鍵是分清千分之十、千分之六與免徵三檔。\n【正解理由】依《土地稅法》第 18 條第一項第二款，私立公園、動物園、體育場所用地供該事業直接使用者，按千分之十計徵地價稅，並不是免徵；選項寫成免徵地價稅與條文不符，故選 B。\n【逐項排除】\n(A) 正確。《土地稅法》第 18 條第一項第四款，依都市計畫法規定設置之供公眾使用之停車場用地，按千分之十計徵地價稅。\n(B) 錯誤。該類土地依《土地稅法》第 18 條第一項第二款按千分之十計徵，且同條第一項但書規定，未按目的事業主管機關核定規劃使用者，不適用該優惠稅率。\n(C) 正確。《土地稅法》第 20 條：公有土地按基本稅率徵收地價稅，但公有土地供公共使用者，免徵地價稅。\n(D) 正確。《土地稅法》第 19 條：都市計畫公共設施保留地，在保留期間仍為建築使用者，除自用住宅用地依同法第 17 條之規定外，統按千分之六計徵地價稅。\n【記憶點】私立公園與體育場所是千分之十不是免徵；保留地建築使用千分之六，未作任何使用並與使用中土地隔離才免徵。",true,[26,30,34,38,42,45],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"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":46,"stem":47,"number":48,"year":12,"session":13},"house-109-1-land-tax-law-007","依非都市土地使用管制規則規定，關於區域計畫擬定機關核發開發許可後，直轄市或縣（市）政府應報經區域計畫擬定機關廢止原開發許可之情形，下列敘述何者錯誤？",7,[50,54,58,62,66],{"webId":51,"year":52,"stem":53,"number":14},"house-114-1-land-tax-law-004",114,"依土地稅法之規定，一般地價稅的基本稅率為多少？",{"webId":55,"year":56,"stem":57,"number":14},"house-113-1-land-tax-law-004",113,"依都市計畫法規定，有關主要計畫之核定，下列何者正確？",{"webId":59,"year":60,"stem":61,"number":14},"house-112-1-land-tax-law-004",112,"土地所有權經法院判決移轉登記者，土地增值稅申報移轉現值之審核標準，下列何者正確？",{"webId":63,"year":64,"stem":65,"number":14},"house-111-1-land-tax-law-004",111,"依房屋稅條例之規定，下列有關房屋稅納稅義務人之敘述，何者錯誤？",{"webId":67,"year":68,"stem":69,"number":14},"house-110-1-land-tax-law-004",110,"依土地法規定，聲請為土地權利變更登記，應繳納登記費，下列敘述何者正確？",1786689132361]