[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-111-1-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-111-1-土地法與土地相關稅法概要-004","house-111-1-land-tax-law-004",111,1,4,"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？",{"A":17,"B":18,"C":19,"D":20},"原則上向房屋所有人徵收之","未辦建物所有權第一次登記且所有人不明之房屋，向使用執照所載起造人徵收之","未辦建物所有權第一次登記且所有人不明之房屋，無使用執照者，向建造執照所載起造人徵收之","未辦建物所有權第一次登記且所有人不明之房屋，無使用執照、亦無建造執照者，暫不徵收之","D",null,"本題考點：房屋稅納稅義務人的認定順序，尤其是未辦建物所有權第一次登記且所有人不明時的三段遞補，規定在《房屋稅條例》第 4 條。\n【正解理由】依《房屋稅條例》第 4 條第四項，「未辦建物所有權第一次登記且所有人不明之房屋，其房屋稅向使用執照所載起造人徵收之；無使用執照者，向建造執照所載起造人徵收之；無建造執照者，向現住人或管理人徵收之」。條文把徵收對象一路遞補到現住人或管理人，沒有留下不課徵的空間，D 項寫成暫不徵收，與條文不符，故選 D。\n【逐項排除】\n(A) 《房屋稅條例》第 4 條第一項前段明定房屋稅向房屋所有人徵收之，設有典權者向典權人徵收之，本項所述的原則與條文相符。\n(B) 《房屋稅條例》第 4 條第四項第一段即以使用執照所載起造人為徵收對象，本項與條文相符。\n(C) 《房屋稅條例》第 4 條第四項第二段規定無使用執照者，向建造執照所載起造人徵收之，本項與條文相符。\n(D) 《房屋稅條例》第 4 條第四項第三段是「無建造執照者，向現住人或管理人徵收之」，房屋稅仍然要課，只是換一個徵收對象，本項寫成暫不徵收，即為錯誤敘述。\n【記憶點】有登記找所有人，未登記且所有人不明就依序找使用執照起造人、建造執照起造人，最後找現住人或管理人。",true,[26,30,34,38,42,45],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-111-1-land-tax-law-003","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？",3,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"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":46,"stem":47,"number":48,"year":12,"session":13},"house-111-1-land-tax-law-007","依契稅條例之規定，下列何種契約的契稅稅率最低？",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-110-1-land-tax-law-004",110,"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？",{"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？",1786689131917]