[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-113-1-land-tax-law-020":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-020","house-113-1-land-tax-law-020",113,1,20,"依契稅條例規定，有關申報契稅之起算日期，下列何者正確？",{"A":17,"B":18,"C":19,"D":20},"向政府機關標購公產，以政府機關核准產權移轉之日為申報起算日","不動產移轉發生糾紛時，以法院判決確定之日為申報起算日","向法院標購拍賣之不動產，以承買人拍定之日為申報起算日","建築物於建造完成前，因交換以承受人為建造執照原始起造人者，以主管建築機關核發使用執照之日為申報起算日","B",null,"本題考點：《契稅條例》第 16 條就不同取得原因所定的契稅申報起算日。\n【正解理由】依《契稅條例》第 16 條第二項，「不動產移轉發生糾紛時，其申報契稅之起算日期，應以法院判決確定日為準」，本項與條文相符，故選 B。\n【逐項排除】\n(A) 錯誤。《契稅條例》第 16 條第三項規定向政府機關標購或領買公產，以政府機關「核發產權移轉證明書之日」為申報起算日，本項寫成核准產權移轉之日。\n(B) 正確。《契稅條例》第 16 條第二項就移轉發生糾紛的情形，明定以法院判決確定日為申報契稅之起算日。\n(C) 錯誤。《契稅條例》第 16 條第四項規定向法院標購拍賣之不動產，以「法院發給權利移轉證明書之日」為申報起算日，本項寫成承買人拍定之日。\n(D) 錯誤。《契稅條例》第 16 條第五項規定建築物於建造完成前，因買賣、交換、贈與，以承受人為建造執照原始起造人或中途變更起造人名義並取得使用執照者，以主管建築機關「核發使用執照之日起滿三十日」為申報起算日，本項漏掉起滿三十日。\n【記憶點】原則是契約成立之日起三十日內申報；糾紛看判決確定日、公產看核發產權移轉證明書、法院拍賣看權利移轉證明書、起造人變更看使用執照核發後滿三十日。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-113-1-land-tax-law-019","依房屋稅條例規定，起造人持有使用執照所載用途為住家用之待銷售房屋，於起課房屋稅二年內，其房屋稅之稅率為何？",19,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-113-1-land-tax-law-021","依土地稅法規定，有關累進起點地價，下列何者正確？",21,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-113-1-land-tax-law-018","依土地徵收條例規定，有關區段徵收範圍內土地，經規劃整理後之處理方式，下列何者正確？",18,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-113-1-land-tax-law-022","依土地稅法規定，非都市土地供公共設施使用者，在滿足規定要件下，其尚未被徵收前之移轉，免徵土地增值稅。下列有關免稅要件之敘述，何者錯誤？",22,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-113-1-land-tax-law-017","甲乙丙丁戊共有 A 地，持分各五分之一。甲乙丙三人擬依土地法第 34 條之 1 規定，將 A 地出售予戊，下列敘述何者正確？",17,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-113-1-land-tax-law-023","下列有關契稅納稅義務人之敘述，何者正確？",23,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-020",114,"有關自辦土地重劃，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-112-1-land-tax-law-020",112,"依土地法之規定，有關土地登記之損害賠償，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-020",111,"聲請為土地權利變更登記之案件，在登記尚未完畢前，登記機關接獲法院為何種囑託登記時，應即改辦之？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-020",110,"依土地稅法免徵土地增值稅之土地，主管稽徵機關依相關規定核定其移轉現值並發給免稅證明，以憑辦理土地所有權移轉登記，下列有關移轉現值核定之敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-020",109,"依土地徵收條例第 25 條規定，被徵收之土地，所有權人死亡未辦竣繼承登記，其徵收補償費如何處理？",1786689131612]