[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-112-1-land-tax-law-002":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-112-1-土地法與土地相關稅法概要-002","house-112-1-land-tax-law-002",112,1,2,"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？",{"A":17,"B":18,"C":19,"D":20},"土地增值稅之優惠稅率為千分之二","僅限於都市土地面積未超過三公畝部分或非都市土地面積未超過七公畝部分","土地於出售前一年內，曾供營業使用或出租","出售前應持有該土地三年以上","B",null,"本題考點：出售自用住宅用地時，土地增值稅「一生一次」優惠稅率的適用要件與面積上限。\n【正解理由】依《土地稅法》第 34 條第一項，土地所有權人出售其自用住宅用地者，都市土地面積未超過三公畝部分或非都市土地面積未超過七公畝部分，其土地增值稅統就該部分之土地漲價總數額按百分之十徵收之；超過三公畝或七公畝者，超過部分依同法第 33 條之稅率徵收。面積門檻正是本項優惠的核心界線，故選 B。\n【逐項排除】\n(A) 千分之二是《土地稅法》第 17 條自用住宅用地的地價稅稅率；土地增值稅的自用住宅優惠稅率依同法第 34 條第一項為百分之十。\n(B) 正確。都市土地三公畝、非都市土地七公畝的上限，與《土地稅法》第 34 條第一項相符。\n(C) 依《土地稅法》第 34 條第二項，該土地於出售前一年內曾供營業使用或出租者，不適用第一項優惠，本項所述反而是排除事由。\n(D) 《土地稅法》第 34 條第一項至第四項並未設持有三年以上的門檻；持有該土地六年以上是同條第五項第三款「一生一屋」的要件。\n【記憶點】一生一次看面積三與七，不看持有年限。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"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？",{"webId":30,"stem":31,"number":32,"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":34,"stem":35,"number":36,"year":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"year":37,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-112-1-land-tax-law-005","依土地稅法規定，地價稅之稅率，下列何者錯誤？",5,[51,55,59,62,66],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-002",114,"甲為 A 地之登記名義人，與乙成立附條件的 A 地贈與契約，則甲與乙可以對 A 地申請做下列那一種土地登記？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-002",113,"依平均地權條例規定，權利人及義務人應於買賣案件申請所有權移轉登記時，申報登錄資訊，未共同申報登錄資訊者，直轄市、縣（市）主管機關應令其限期申報登錄資訊；屆期未申報登錄資訊，買賣案件已辦竣所有權移轉登記者，處多少罰鍰，並令其限期改正？",{"webId":60,"year":37,"stem":61,"number":14},"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？",{"webId":63,"year":64,"stem":65,"number":14},"house-110-1-land-tax-law-002",110,"有關重新實施地籍測量時，依土地法規定，下列敘述何者正確？",{"webId":67,"year":68,"stem":69,"number":14},"house-109-1-land-tax-law-002",109,"關於契稅稅率依契稅條例之規定，下列敘述何者錯誤？",1786689131675]