[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-110-1-land-tax-law-005":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-110-1-土地法與土地相關稅法概要-005","house-110-1-land-tax-law-005",110,1,5,"依土地法規定，房屋租用相關規定，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"城市地方房屋之租金，以不超過土地及其建築物申報總價年息百分之十為限","約定房屋租金，超過土地法規定者，該管直轄市或縣（市）政府得依土地法所定標準強制減定之","房屋租金擔保之金額，不得超過二個月房屋租金之總額","以現金為租賃之擔保者，其現金視為租金之一部","D",null,"本題考點：《土地法》房屋及基地租用章關於租金上限、強制減定與租賃擔保的規定，題目要找出敘述錯誤者。\n【正解理由】《土地法》第 98 條第一項規定「以現金為租賃之擔保者，其現金利息視為租金之一部」，被視為租金一部的是該筆現金所生的利息，不是現金本身；同條第二項並要求利率之計算應與租金所由算定之利率相等。選項把「現金利息」寫成「現金」，與條文不符，故選 D。\n【逐項排除】\n(A) 與同法第 97 條第一項相符：城市地方房屋之租金，以不超過土地及其建築物申報總價年息百分之十為限，敘述正確。\n(B) 與同法第 97 條第二項相符：約定房屋租金超過前項規定者，該管直轄市或縣（市）政府得依前項所定標準強制減定之，敘述正確。\n(C) 與同法第 99 條第一項相符：前條擔保之金額，不得超過二個月房屋租金之總額，敘述正確。\n(D) 與第 98 條第一項不符，漏掉「利息」二字，為本題應選的錯誤敘述。\n【記憶點】押金本身不是租金，押金的利息才視為租金之一部；押金上限二個月租金，租金上限申報總價年息百分之十。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-110-1-land-tax-law-004","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？",4,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-110-1-land-tax-law-008","平均地權條例第 35 條之 1 規定，私人捐贈予財團法人供興辦社會福利事業使用之土地，免徵土地增值稅；但有三種情形之一者，除追補應納之土地增值稅外，並處應納土地增值稅額二倍之罰鍰。下列何者不是規範中的情形？",8,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-005",114,"下列關於房屋稅納稅義務人的認定，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-005",113,"依土地徵收條例規定，有關徵收之撤銷或廢止之敘述，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-005",112,"依土地稅法規定，地價稅之稅率，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-005",111,"依契稅條例之規定，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-005",109,"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？",1786689132154]