[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-110-1-land-tax-law-007":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-007","house-110-1-land-tax-law-007",110,1,7,"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？",{"A":17,"B":18,"C":19,"D":20},"3 個月","6 個月","1年","3年","B",null,"本題考點：《平均地權條例》就地價稅因公告地價調整致繳納困難時，所定延期繳納與分期繳納的期間上限。\n【正解理由】《平均地權條例》第 17 條第二項規定「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或分期繳納，延期繳納期間不得逾六個月，分期繳納期間不得逾一年」。題目問的是延期繳納的期間上限，條文明定不得逾六個月，故選 B。\n【逐項排除】\n(A) 3 個月短於第 17 條第二項所定的上限，該項並未以三個月為期間。\n(B) 6 個月與第 17 條第二項「延期繳納期間不得逾六個月」相符，為正解。\n(C) 1 年是同項後段分期繳納的期間上限，不是延期繳納的上限。\n(D) 3 年於第 17 條第二項及同條各項均無依據。\n【演算步驟】條文上限期間 ＝ 6 個月；各選項一律換算為月：(A) ＝ 3 個月、(B) ＝ 6 個月、(C) 1 年 ＝ 12 個月、(D) 3 年 ＝ 36 個月；與 6 個月相等者僅 (B)。\n【記憶點】公告地價調整而繳不出地價稅：延期上限六個月、分期上限一年，具體辦法由直轄市及縣（市）政府自訂。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-110-1-land-tax-law-009","有關平均地權條例對違反申報登錄之規定中，直轄市、縣（市）主管機關應先令其限期改正，屆期未改正者，處新臺幣六千元以上三萬元以下罰鍰，並令其限期改正；屆期未改正者，按次處罰的情形係指下列何種狀況？",9,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-110-1-land-tax-law-010","依平均地權條例規定，預售屋買受人將已付定金，確立買賣標的物及價金等事項之書面契據，轉售予第三人時，由直轄市、縣（市）主管機關按戶（棟）處罰新臺幣多少元？",10,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-007",114,"依土地法規定，所有權人欲以共有土地設定地上權，在不計共有人人數比例的情況下，至少應得到該共有土地應有部分多少比例之同意？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-007",113,"依土地徵收條例規定，有關直轄市或縣（市）主管機關應於國庫設立土地徵收補償費保管專戶部分，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-007",112,"有關土地總登記，經聲請而逾限未補繳證明文件者之情形，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-007",111,"依契稅條例之規定，下列何種契約的契稅稅率最低？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-007",109,"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？",1786689132167]