[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-113-1-land-tax-law-022":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-022","house-113-1-land-tax-law-022",113,1,22,"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？",{"A":17,"B":18,"C":19,"D":20},"經需用土地人開闢完成或依計畫核定供公共設施使用","依法完成使用地編定","依法完成徵收公告","經需用土地人證明","C",null,"本題考點：《土地稅法》第 39 條第三項非都市土地供公共設施使用者，於尚未被徵收前移轉免徵土地增值稅的四項要件。\n【正解理由】依《土地稅法》第 39 條第三項，非都市土地「經需用土地人開闢完成或依計畫核定供公共設施使用，並依法完成使用地編定，其尚未被徵收前之移轉，經需用土地人證明者」，準用同條第一項前段免徵土地增值稅；該項以土地「尚未被徵收」為前提，完成徵收公告並非其要件，本項與條文不合，故選 C。\n【逐項排除】\n(A) 敘述正確。經需用土地人開闢完成，或依計畫核定供公共設施使用，是《土地稅法》第 39 條第三項的第一道要件，二者具備其一即可。\n(B) 敘述正確。《土地稅法》第 39 條第三項明列須依法完成使用地編定，即該非都市土地須已依法編定為適當之使用地。\n(C) 敘述錯誤，為本題所選。《土地稅法》第 39 條第一項已就被徵收之土地規定免徵土地增值稅，同條第三項處理的是尚未被徵收前的移轉，已完成徵收公告者即無適用該項的餘地。\n(D) 敘述正確。經需用土地人證明為《土地稅法》第 39 條第三項的要件，同條第四項並授權財政部會同有關機關訂定證明之核發程序及其他應遵行事項之辦法。\n【記憶點】開闢或核定、完成編定、尚未徵收、需用土地人證明，四個要件缺一不可。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-113-1-land-tax-law-020","依契稅條例規定，有關申報契稅之起算日期，下列何者正確？",20,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-113-1-land-tax-law-024","依房屋稅條例規定，下列有關自住使用之住家用房屋適用 1.2%計徵房屋稅之要件，何者錯誤？",24,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-113-1-land-tax-law-025","依所得稅法規定，個人以自有土地與營利事業合作興建房屋，自土地取得之日起算五年內完成並銷售該房屋、土地者，其所得稅稅率為何？",25,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-022",114,"下列何者並非土地法中的農作改良物？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-land-tax-law-022",112,"依都市計畫法之規定，市鎮計畫之主要計畫書，除用文字、圖表說明外，應附主要計畫圖，其比例尺不得小於多少？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-022",111,"依平均地權條例規定，土地所有權移轉或設定典權時，有關申報移轉現值之審核標準，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-022",110,"依契稅條例規定，以不動產為信託財產，受託人乙依信託本旨移轉信託財產與委託人甲以外之歸屬權利人丙時，應由何人估價立契，在規定之期限申報契稅？又其契稅稅率為何？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-022",109,"依土地法規定，土地登記損害賠償之請求，如經該地政機關拒絕，受損害人得向下列何者起訴？",1786689131632]