[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-111-1-land-tax-law-003":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-111-1-土地法與土地相關稅法概要-003","house-111-1-land-tax-law-003",111,1,3,"依土地稅法規定，土地所有權人辦理土地移轉繳納土地增值稅時，在其持有土地期間內，因重新規定地價增繳之地價稅，准予抵繳其應納之土地增值稅之總額，以不超過土地移轉時應繳增值稅總額多少為限？",{"A":17,"B":18,"C":19,"D":20},"百分之一","百分之二","百分之三","百分之五","D",null,"本題考點：持有期間因重新規定地價而增繳的地價稅，得抵繳土地移轉時應納的土地增值稅，但抵繳總額設有法定上限。\n【正解理由】依《土地稅法》第 31 條第三項，「土地所有權人辦理土地移轉繳納土地增值稅時，在其持有土地期間內，因重新規定地價增繳之地價稅，就其移轉土地部分，准予抵繳其應納之土地增值稅。但准予抵繳之總額，以不超過土地移轉時應繳增值稅總額百分之五為限」，但書所定的天花板就是百分之五，故選 D。\n【逐項排除】\n(A) 百分之一不是《土地稅法》第 31 條第三項但書的數字；若上限真是百分之一，應繳增值稅新臺幣 1,000,000 元的案件最多只能抵掉 10,000 元，與條文允許的額度差了五倍。\n(B) 百分之二容易與《土地稅法》第 17 條第一項自用住宅用地地價稅「千分之二」的比率混淆，兩者一個是課徵稅率、一個是抵繳上限，分屬不同事項，本項並非第 31 條第三項但書所定比率。\n(C) 百分之三在《土地稅法》第 31 條全條中並未出現，該條第三項但書只給了一個固定門檻，並沒有依持有年限或稅率級距浮動的百分之三。\n(D) 與《土地稅法》第 31 條第三項但書逐字相符；應繳增值稅新臺幣 1,000,000 元者，增繳地價稅最多可抵 50,000 元，本項正確。\n【記憶點】增繳的地價稅可以回頭抵增值稅，但抵到頂只有應繳增值稅總額的百分之五。",true,[26,30,34,37,41,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-111-1-land-tax-law-002","下列有關共有不動產處分等之敘述，何者錯誤？",2,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-111-1-land-tax-law-004","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？",4,{"webId":35,"stem":36,"number":13,"year":12,"session":13},"house-111-1-land-tax-law-001","下列有關未辦繼承登記不動產處理方式之敘述，何者正確？",{"webId":38,"stem":39,"number":40,"year":12,"session":13},"house-111-1-land-tax-law-005","依契稅條例之規定，下列敘述何者錯誤？",5,{"webId":42,"stem":43,"number":44,"year":45,"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？",25,110,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-111-1-land-tax-law-006","依契稅條例之規定，以不動產為信託財產時，在信託關係人間移轉所有權時，何種情形須課徵契稅？",6,[51,55,59,63,66],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-003",114,"辦理土地徵收時，徵收事業經行政院核定為重大建設，徵收範圍內之特定農業區農牧用地，如土地所有權人對於土地列入徵收範圍有爭議，經說明後仍有異議，則中央目的事業主管機關應辦理那一項民眾參與方式？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-003",113,"依平均地權條例規定，有關私法人買受供住宅使用之房屋，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-003",112,"依土地稅法規定，已規定地價之土地設定典權時之預繳土地增值稅，下列何者正確？",{"webId":64,"year":45,"stem":65,"number":14},"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？",{"webId":67,"year":68,"stem":69,"number":14},"house-109-1-land-tax-law-003",109,"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？",1786689131907]