[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-110-1-land-tax-law-022":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-022","house-110-1-land-tax-law-022",110,1,22,"依契稅條例規定，以不動產為信託財產，受託人乙依信託本旨移轉信託財產與委託人甲以外之歸屬權利人丙時，應由何人估價立契，在規定之期限申報契稅？又其契稅稅率為何？",{"A":17,"B":18,"C":19,"D":20},"由乙申報契稅，稅率為 6%","由乙申報契稅，稅率為 2%","由丙申報契稅，稅率為 6%","由甲申報契稅，稅率為 2%","C",null,"本題考點：《契稅條例》第 7-1 條所定信託不動產移轉予歸屬權利人時的申報義務人，以及贈與契稅的稅率。\n【正解理由】依《契稅條例》第 7-1 條，以不動產為信託財產，受託人依信託本旨移轉信託財產與委託人以外之歸屬權利人時，應由歸屬權利人估價立契，依第十六條規定之期限申報繳納贈與契稅；本件歸屬權利人為丙，稅目為贈與契稅，而《契稅條例》第 3 條第四款明定贈與契稅為其契價百分之六，故選 C。\n【逐項排除】\n(A) 錯誤。申報人寫成受託人乙，與《契稅條例》第 7-1 條由歸屬權利人估價立契的規定不符，縱使稅率百分之六無誤，申報主體仍是錯的。\n(B) 錯誤。申報主體與稅率兩處皆偏離條文，百分之二在《契稅條例》第 3 條是交換契稅與分割契稅的稅率，不是贈與契稅。\n(C) 正確。由歸屬權利人丙估價立契申報，並按《契稅條例》第 3 條所定贈與契稅百分之六課徵。\n(D) 錯誤。甲為委託人，並非《契稅條例》第 7-1 條所稱受移轉之歸屬權利人，且百分之二亦非贈與契稅稅率。\n【記憶點】信託財產歸屬到委託人以外的人，誰承受誰估價立契申報，稅目走贈與、稅率百分之六。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-110-1-land-tax-law-021","平均地權條例第 74 條規定，依第 26 條規定限期建築之土地，有下列三種情形之一者，土地所有權人應於接到限期使用通知後，與承租人、借用人或地上權人協議建築、增建或改建；協議不成時，得終止租約、借貸或撤銷地上權。下列何者是規範中的情形？",21,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-110-1-land-tax-law-023","有關中華民國境內居住之個人，依所得稅法規定計算之房屋、土地交易所得，減除當次交易依土地稅法第 30 條第 1 項規定公告土地現值計算之土地漲價總數額後之餘額，不併計綜合所得總額，其稅率計算下列何者正確？",23,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-110-1-land-tax-law-020","依土地稅法免徵土地增值稅之土地，主管稽徵機關依相關規定核定其移轉現值並發給免稅證明，以憑辦理土地所有權移轉登記，下列有關移轉現值核定之敘述何者正確？",20,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-110-1-land-tax-law-024","依所得稅法規定，個人出售自住房屋、土地，依規定繳納之稅額，申請房地合一所得稅重購退稅之敘述，下列何者錯誤？",24,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-110-1-land-tax-law-019","依土地稅法規定，土地所有權人第一次出售其自用住宅用地，其適用自用住宅用地特別稅率之要件，下列敘述何者正確？ ①都市土地面積未超過三公畝部分和非都市土地面積未超過七公畝部分 ②其土地增值稅統就該部分之土地漲價總數額按百分之十徵收之 ③需土地於出售前 5 年內，不曾供營業使用或出租者 ④土地所有權人與其配偶及未成年直系親屬需於該地辦竣戶籍登記",19,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-110-1-land-tax-law-025","依所得稅法規定，陳先生在 110 年 10 月以 900 萬元出售其於 107 年以 700 萬元購入之房地產，110 年當期土地之公告現值為 800 萬元，陳先生個人未提示因取得、改良及移轉而支付之費用時，稽徵機關得以多少元計算其費用？",25,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-022",114,"下列何者並非土地法中的農作改良物？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-022",113,"依土地稅法規定，非都市土地供公共設施使用者，在滿足規定要件下，其尚未被徵收前之移轉，免徵土地增值稅。下列有關免稅要件之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-022",112,"依都市計畫法之規定，市鎮計畫之主要計畫書，除用文字、圖表說明外，應附主要計畫圖，其比例尺不得小於多少？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-022",111,"依平均地權條例規定，土地所有權移轉或設定典權時，有關申報移轉現值之審核標準，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-022",109,"依土地法規定，土地登記損害賠償之請求，如經該地政機關拒絕，受損害人得向下列何者起訴？",1786689132296]