[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-111-1-land-tax-law-006":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-006","house-111-1-land-tax-law-006",111,1,6,"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？",{"A":17,"B":18,"C":19,"D":20},"因信託行為成立，委託人與受託人間","信託契約明定信託財產之歸屬人為第三人者，信託關係消滅時，委託人與歸屬人間","因信託行為不成立，委託人與受託人間","信託關係存續中受託人變更時，原受託人與新受託人間","B",null,"本題考點：不動產信託在信託關係人間移轉所有權，何者不課徵契稅、何者須按贈與契稅申報，見《契稅條例》第 14-1 條與第 7-1 條。\n【正解理由】《契稅條例》第 14-1 條所列不課徵契稅的五款，都是財產終局歸屬並未落到委託人以外之人的移轉。B 項所述歸屬人為第三人、信託關係消滅時的移轉不在五款之列，且同條例第 7-1 條明定「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」，故選 B。\n【逐項排除】\n(A) 因信託行為成立、委託人與受託人間之移轉，正是《契稅條例》第 14-1 條第一款所列不課徵契稅的情形。\n(B) 歸屬人為委託人以外之第三人時，財產終局落到第三人手上，《契稅條例》第 7-1 條明定由歸屬權利人估價立契申報繳納贈與契稅，屬須課徵的情形，為本題答案。\n(C) 因信託行為不成立、委託人與受託人間之移轉，屬《契稅條例》第 14-1 條第五款「因信託行為不成立、無效、解除或撤銷」所列不課徵契稅的情形。\n(D) 信託關係存續中受託人變更、原受託人與新受託人間之移轉，屬《契稅條例》第 14-1 條第二款所列不課徵契稅的情形。\n【記憶點】信託只是形式上換名字就不課徵，財產終局落到委託人以外的第三人，就要按贈與契稅申報。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-111-1-land-tax-law-009","依都市計畫法指定供公用事業設施使用之公共設施保留地，應由各該事業機構依法徵收或購買；其餘由公用事業設施所屬政府或鄉、鎮、縣轄市公所依何種方式取得？",9,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-006",114,"土地所有權移轉時，原則上權利人及義務人雙方應於訂定契約幾日內檢附契約影本及相關文件共同向主管稽徵機關申報土地移轉現值？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-006",113,"依土地徵收條例規定，有關徵收補償費，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-006",112,"依土地法規定，關於共有土地之處分，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-006",110,"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？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-006",109,"依都市計畫法之規定，關於都市計畫之變更，下列敘述何者正確？",1786689131939]