[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-112-1-land-tax-law-001":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":24,"sameNumber":50,"hasEssay":23},"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":13,"stem":14,"options":15,"answer":20,"answerNote":21,"lawYear":12,"explanation":22,"freq":13,"indexable":23},"house-112-1-土地法與土地相關稅法概要-001","house-112-1-land-tax-law-001",112,1,"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？",{"A":16,"B":17,"C":18,"D":19},"免徵","按千分之六稅率計徵","按千分之十稅率計徵","按千分之二稅率計徵","A",null,"本題考點：都市計畫公共設施保留地在保留期間的地價稅課徵方式，判準在於該地是否仍作建築使用、是否與使用中之土地隔離。\n【正解理由】依《土地稅法》第 19 條，「都市計畫公共設施保留地，在保留期間仍為建築使用者，除自用住宅用地依第十七條之規定外，統按千分之六計徵地價稅；其未作任何使用並與使用中之土地隔離者，免徵地價稅」。未作任何使用與已隔離兩項要件同時齊備時，即落入該條後段的免徵範圍，故選 A。\n【逐項排除】\n(A) 正確。《土地稅法》第 19 條後段對未作任何使用且與使用中之土地隔離者，明定免徵地價稅。\n(B) 千分之六是《土地稅法》第 19 條前段的稅率，適用對象為保留期間仍為建築使用的保留地。\n(C) 千分之十為《土地稅法》第 16 條第一項的基本稅率，亦為同法第 18 條工業用地、礦業用地等特定事業直接使用土地的稅率。\n(D) 千分之二是《土地稅法》第 17 條自用住宅用地的地價稅稅率，須為辦竣戶籍登記且無出租或供營業用之住宅用地才適用。\n【記憶點】保留地蓋房子按千分之六，空著又隔離就免徵。",true,[25,30,34,38,42,46],{"webId":26,"stem":27,"number":28,"year":29,"session":13},"house-111-1-land-tax-law-025","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？",25,111,{"webId":31,"stem":32,"number":33,"year":12,"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":35,"stem":36,"number":37,"year":29,"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":39,"stem":40,"number":41,"year":12,"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,{"webId":43,"stem":44,"number":45,"year":29,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-112-1-land-tax-law-004","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？",4,[51,55,59,62,66],{"webId":52,"year":53,"stem":54,"number":13},"house-114-1-land-tax-law-001",114,"因土地登記有錯誤致人民受有損害，地政機關負損害賠償後，於登記人員未盡下列那一種注意義務時，得對登記人員行使求償權？",{"webId":56,"year":57,"stem":58,"number":13},"house-113-1-land-tax-law-001",113,"依平均地權條例規定，預售屋或新建成屋買賣契約之買受人，於簽訂買賣契約後，不得讓與或轉售買賣契約與第三人，但經其他中央主管機關公告得讓與或轉售之情形並經直轄市、縣（市）主管機關核准者，不在此限。買受人據此得讓與或轉售之戶（棟）數為何？",{"webId":60,"year":29,"stem":61,"number":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":63,"year":64,"stem":65,"number":13},"house-110-1-land-tax-law-001",110,"依土地法規定，外國人投資有助於國內重大建設、整體經濟或農牧經營而需要取得土地時，應先經下列何者程序？",{"webId":67,"year":68,"stem":69,"number":13},"house-109-1-land-tax-law-001",109,"依房屋稅條例規定，下列敘述何者錯誤？",1786689131664]