[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-111-1-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-111-1-土地法與土地相關稅法概要-005","house-111-1-land-tax-law-005",111,1,5,"依契稅條例之規定，下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"買賣契稅，應由出賣人申報納稅","典權契稅，應由典權人申報納稅","買賣契稅之稅率為其契價百分之六","分割契稅之稅率為其契價百分之二","A",null,"本題考點：契稅的六種稅率與各稅目的申報納稅義務人，分別規定在《契稅條例》第 3 條與第 4 條至第 9 條。\n【正解理由】依《契稅條例》第 4 條，「買賣契稅，應由買受人申報納稅」，負申報納稅義務的是取得不動產所有權的買受人，A 項寫成應由出賣人申報納稅，主體與條文正好相反，故選 A。\n【逐項排除】\n(A) 《契稅條例》第 4 條把買賣契稅的申報納稅義務人定為買受人，也就是因買賣而取得不動產所有權的一方，本項改成由出賣人申報納稅，主體恰好對調，即為錯誤敘述。\n(B) 《契稅條例》第 5 條規定「典權契稅，應由典權人申報納稅」，申報義務同樣落在取得典權的一方，本項與條文相符。\n(C) 《契稅條例》第 3 條第一款規定「買賣契稅為其契價百分之六」，與贈與契稅、占有契稅同為六款中最高的一級，本項與條文相符。\n(D) 《契稅條例》第 3 條第五款規定「分割契稅為其契價百分之二」，與交換契稅同為六款中最低的一級，本項與條文相符。\n【記憶點】契稅由取得權利的那一方申報：買受人、典權人、受贈人、分割人、占有取得所有權之人。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-111-1-land-tax-law-008","依規定，非都市土地甲種建築用地之建蔽率為百分之六十，容積率為百分之二百四十。倘甲有 1 筆 100 坪的甲種建築用地想規劃蓋 1 棟豪宅自住，請問甲的房屋每層樓最大建坪有幾坪？可蓋幾層樓高？",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-110-1-land-tax-law-005",110,"依土地法規定，房屋租用相關規定，下列何者錯誤？",{"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？",1786689131932]