[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-113-1-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-113-1-土地法與土地相關稅法概要-002","house-113-1-land-tax-law-002",113,1,2,"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？",{"A":17,"B":18,"C":19,"D":20},"新臺幣三萬元以上十五萬元以下罰鍰","新臺幣六萬元以上三十萬元以下罰鍰","新臺幣十五萬元以上五十萬元以下罰鍰","新臺幣三十萬元以上一百萬元以下罰鍰","A",null,"本題考點：《平均地權條例》買賣案件申報登錄義務，及屆期未申報而已辦竣移轉登記時的罰鍰級距。\n【正解理由】依《平均地權條例》第 47 條第二項，權利人及義務人應於買賣案件申請所有權移轉登記時，共同申報登錄成交案件實際資訊；違反者依同條例第 81-2 條第一項，主管機關應令其限期申報登錄，屆期未申報登錄資訊而買賣案件已辦竣所有權移轉登記者，處新臺幣三萬元以上十五萬元以下罰鍰，並令其限期改正，故選 A。\n【逐項排除】\n(A) 正確。與第 81-2 條第一項前段所定級距一致，適用於經令限期後仍未申報，且買賣案件已辦竣移轉登記者。\n(B) 六萬元以上三十萬元以下，是同條第五項就預售屋買賣定型化契約不符公告應記載及不得記載事項之額度。\n(C) 本條例罰則並無十五萬元以上五十萬元以下這一組級距；相近者為同條第六項按戶（棟）處十五萬元以上一百萬元以下。\n(D) 三十萬元以上一百萬元以下，是同條第一項後段「經處罰二次仍未改正者，按次處」的加重級距，非第一次處罰之額度。\n【演算步驟】罰鍰區間 = 法定下限 ～ 法定上限；代入第 81-2 條第一項前段：下限 = 三萬元 = 新臺幣 30,000 元，上限 = 十五萬元 = 新臺幣 150,000 元；結果 = 新臺幣 30,000 元以上 150,000 元以下。\n【記憶點】未申報登錄又已辦竣登記，先罰三萬到十五萬；罰二次仍不改，才跳到三十萬到一百萬。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"session":13},"house-113-1-land-tax-law-001","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":30,"stem":31,"number":32,"year":12,"session":13},"house-113-1-land-tax-law-003","依平均地權條例規定，有關私法人買受供住宅使用之房屋，下列何者正確？",3,{"webId":34,"stem":35,"number":36,"year":37,"session":13},"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？",25,112,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-113-1-land-tax-law-004","依都市計畫法規定，有關主要計畫之核定，下列何者正確？",4,{"webId":43,"stem":44,"number":45,"year":37,"session":13},"house-112-1-land-tax-law-024","依土地稅法之規定，主管稽徵機關得指定土地使用人負責代繳其使用部分之地價稅或田賦，下列何項非屬所規範者？",24,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-113-1-land-tax-law-005","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？",5,[51,55,58,62,66],{"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":37,"stem":57,"number":14},"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？",{"webId":59,"year":60,"stem":61,"number":14},"house-111-1-land-tax-law-002",111,"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？",1786689131457]