[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-110-1-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-110-1-土地法與土地相關稅法概要-004","house-110-1-land-tax-law-004",110,1,4,"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？",{"A":17,"B":18,"C":19,"D":20},"由權利人與義務人雙方共同按公告地價或權利價值千分之一繳納登記費","由權利人按公告現值或權利價值千分之二繳納登記費","由權利人按申報地價或權利價值千分之一繳納登記費","由義務人按公告現值或權利價值千分之二繳納登記費","C",null,"本題考點：《土地法》就土地權利變更登記所定的登記費繳納義務人、計費基準與費率三個要素。\n【正解理由】《土地法》第 76 條第一項明定「聲請為土地權利變更登記，應由權利人按申報地價或權利價值千分之一繳納登記費」。三個要素分別是：繳納人為權利人、計費基準為申報地價或權利價值、費率為千分之一，三者同時相符者，故選 C。\n【逐項排除】\n(A) 繳納人與基準俱錯：第 76 條第一項課予義務的只有權利人，並非權利人與義務人共同負擔，基準亦為申報地價而非公告地價。\n(B) 基準與費率錯：千分之二是同法第 65 條土地總登記的費率，且該條的基準同為申報地價或土地他項權利價值，不是公告現值。\n(C) 與第 76 條第一項文字相符，為正解。\n(D) 繳納人、基準、費率三者全錯，義務人並非登記費的繳納主體。\n【記憶點】總登記千分之二、變更登記千分之一，都由權利人按申報地價或權利價值繳納；他項權利內容變更登記除權利價值增加部分外免納登記費。",true,[26,30,34,38,42,45],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-110-1-land-tax-law-003","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？",3,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-110-1-land-tax-law-005","依土地法規定，房屋租用相關規定，下列何者錯誤？",5,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-110-1-land-tax-law-002","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？",2,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-110-1-land-tax-law-006","依土地法之規定，遇有荒歉，直轄市或縣（市）政府得按照當地當年收穫實況為減租或免租之決定。但應經何機關同意？",6,{"webId":43,"stem":44,"number":13,"year":12,"session":13},"house-110-1-land-tax-law-001","依土地法規定，外國人投資有助於國內重大建設、整體經濟或農牧經營而需要取得土地時，應先經下列何者程序？",{"webId":46,"stem":47,"number":48,"year":12,"session":13},"house-110-1-land-tax-law-007","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？",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-109-1-land-tax-law-004",109,"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？",1786689132145]