[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-112-1-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-112-1-土地法與土地相關稅法概要-005","house-112-1-land-tax-law-005",112,1,5,"依土地稅法規定，地價稅之稅率，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"地價稅之基本稅率為千分之十","土地所有權人之地價總額未超過土地所在地直轄市或縣（市）累進起點地價者，其地價稅按千分之十稅率徵收","土地所有權人之地價總額超過土地所在地直轄市或縣（市）累進起點地價五倍者，就其超過部分課徵千分之十五","土地所有權人之地價總額超過土地所在地直轄市或縣（市）累進起點地價十五倍至二十倍者，就其超過部分課徵千分之四十五","C",null,"本題考點：地價稅的基本稅率與累進級距，考的是超過累進起點地價後各級距的稅率數值。\n【正解理由】依《土地稅法》第 16 條第一項，地價稅基本稅率為千分之十，超過累進起點地價者依五款累進：未達五倍者課千分之十五、五倍至十倍者課千分之二十五、十倍至十五倍者課千分之三十五、十五倍至二十倍者課千分之四十五、二十倍以上者課千分之五十五。把「超過五倍」的級距寫成千分之十五，與該條第一項第二款的千分之二十五不合，故選 C。\n【逐項排除】\n(A) 敘述正確。《土地稅法》第 16 條第一項首句即明定地價稅基本稅率為千分之十。\n(B) 敘述正確。同條第一項規定地價總額未超過累進起點地價者，按基本稅率徵收，數值即千分之十。\n(C) 敘述錯誤。超過累進起點地價五倍至十倍者，依《土地稅法》第 16 條第一項第二款，就其超過部分課徵千分之二十五；千分之十五是同項第一款未達五倍者的稅率。\n(D) 敘述正確，與《土地稅法》第 16 條第一項第四款十五倍至二十倍者課徵千分之四十五相符。\n【記憶點】基本千分之十，累進自千分之十五起跳，每一級遞加千分之十到千分之五十五。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"house-112-1-land-tax-law-006","依土地法規定，關於共有土地之處分，下列何者正確？",6,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-112-1-land-tax-law-007","有關土地總登記，經聲請而逾限未補繳證明文件者之情形，下列何者錯誤？",7,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-112-1-land-tax-law-008","依土地法規定，有關繼承登記，下列何者正確？",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-111-1-land-tax-law-005",111,"依契稅條例之規定，下列敘述何者錯誤？",{"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？",1786689131701]