[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-111-1-land-tax-law-025":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-025","house-111-1-land-tax-law-025",111,1,25,"依平均地權條例規定，下列銷售預售屋者相關規定之敘述，何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"應於銷售前將預售屋買賣定型化契約，報請預售屋坐落基地所在之直轄市、縣（市）主管機關備查","原則上應於簽訂買賣契約書之日起三十日內，向直轄市、縣（市）主管機關申報登錄資訊","向買受人收受定金，應以書面契據確立買賣價金等事項，並不得約定不利於買受人之事項","向買受人收受定金所訂立之書面契據，得轉售予第三人","D",null,"本題考點：銷售預售屋之管制義務，規範於《平均地權條例》第 47-3 條，本題要挑出錯誤敘述。\n【正解理由】依《平均地權條例》第 47-3 條第五項，銷售預售屋或委託不動產經紀業代銷者，向買受人收受定金或類似名目之金額，應以書面契據確立買賣標的物及價金等事項，並不得約定保留出售、保留簽訂買賣契約之權利或其他不利於買受人之事項；同條第六項明定「前項書面契據，不得轉售予第三人」。選項 (D) 與第六項之明文正好相反，為錯誤敘述，故選 D。\n【逐項排除】\n(A) 敘述正確。依《平均地權條例》第 47-3 條第一項，銷售預售屋者應於銷售前，將預售屋坐落基地、建案名稱、銷售地點、期間、戶（棟）數及預售屋買賣定型化契約，以書面報請預售屋坐落基地所在之直轄市、縣（市）主管機關備查。\n(B) 敘述正確。依《平均地權條例》第 47-3 條第二項，銷售預售屋者應於簽訂買賣契約書之日起三十日內，向直轄市、縣（市）主管機關申報登錄資訊；但委託不動產經紀業代銷者，不在此限，故題目說「原則上」並無不合。\n(C) 敘述正確。即《平均地權條例》第 47-3 條第五項關於收受定金應以書面契據確立買賣價金等事項、並不得約定不利於買受人事項之明文。\n(D) 敘述錯誤。依《平均地權條例》第 47-3 條第六項，該書面契據不得轉售予第三人，本選項即本題應選之答案。\n【記憶點】預售屋定金之書面契據不得轉售第三人。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-111-1-land-tax-law-024","下列何者不屬於平均地權條例獎勵土地所有權人自行辦理市地重劃事業之獎勵事項？",24,{"webId":31,"stem":32,"number":13,"year":33,"session":13},"house-112-1-land-tax-law-001","都市計畫公共設施保留地，未作任何使用並與使用中之土地隔離者，其地價稅之計徵，下列何者正確？",112,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-111-1-land-tax-law-023","依平均地權條例規定，實施市地重劃時，重劃區內供公共使用之道路等十項用地，應優先以下列何種土地抵充？",23,{"webId":39,"stem":40,"number":41,"year":33,"session":13},"house-112-1-land-tax-law-002","關於土地所有權人出售自用住宅用地時，土地增值稅適用「一生一次」之優惠稅率，下列何者正確？",2,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-111-1-land-tax-law-022","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？",22,{"webId":47,"stem":48,"number":49,"year":33,"session":13},"house-112-1-land-tax-law-003","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？",3,[51,55,59,62,66],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-025",114,"政府為解決因經費問題無法於短期內徵收公共設施保留地，以至於影響土地所有權人之權益，於是採取若干措施，依相關法規之規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-025",113,"依所得稅法規定，個人以自有土地與營利事業合作興建房屋，自土地取得之日起算五年內完成並銷售該房屋、土地者，其所得稅稅率為何？",{"webId":60,"year":33,"stem":61,"number":14},"house-112-1-land-tax-law-025","有關土地利用計畫之通盤檢討相關規定，下列何者正確？",{"webId":63,"year":64,"stem":65,"number":14},"house-110-1-land-tax-law-025",110,"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？",{"webId":67,"year":68,"stem":69,"number":14},"house-109-1-land-tax-law-025",109,"依國土計畫法規定，縣（市）主管機關應於縣（市）國土計畫公告實施後幾年內，依中央主管機關指定之日期，公告國土功能分區圖？",1786689132106]