[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-113-1-land-tax-law-024":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-024","house-113-1-land-tax-law-024",113,1,24,"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？",{"A":17,"B":18,"C":19,"D":20},"無出租或供營業情形","房屋所有人本人、配偶或直系親屬於該屋辦竣戶籍登記","房屋所有人本人、配偶及未成年子女於全國僅持有一戶房屋且房屋現值在一定金額以下","房屋所有人本人、配偶或直系親屬實際居住使用","C",null,"本題考點：住家用房屋按百分之一點二稅率課徵房屋稅之自住要件，與全國單一自住房屋按百分之一課徵之要件如何區辨。\n【正解理由】依《房屋稅條例》第 5 條，住家用房屋供自住使用者，按房屋現值百分之一點二課徵房屋稅；同條並明定該供自住使用之住家用房屋，房屋所有人或使用權人之本人、配偶或直系親屬應於該屋辦竣戶籍登記，且無出租或供營業情形。至於「本人、配偶及未成年子女於全國僅持有一戶房屋，供自住且房屋現值在一定金額以下」，依同條但書係按百分之一課徵房屋稅之要件，與百分之一點二之要件分屬二事。題目問何者「錯誤」，(C)所述即非百分之一點二之要件，故選 C。\n【逐項排除】\n(A) 屬正確要件。《房屋稅條例》第 5 條明定供自住使用之住家用房屋須無出租或供營業情形。\n(B) 屬正確要件。依《房屋稅條例》第 5 條，房屋所有人或使用權人之本人、配偶或直系親屬應於該屋辦竣戶籍登記。\n(C) 錯誤敘述。全國僅持有一戶且房屋現值在一定金額以下，是《房屋稅條例》第 5 條第一項第一款第一目但書按百分之一課徵之要件，並非百分之一點二之要件。\n(D) 屬正確要件。《房屋稅條例》第 5 條所稱供自住使用之住家用房屋，即以房屋所有人本人、配偶或直系親屬實際居住使用為內涵；其認定之標準依同條授權由財政部定之。\n【記憶點】百分之一點二＝設籍＋無出租營業＋供自住；百分之一＝再加全國僅一戶＋現值在一定金額以下。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":13,"year":41,"session":13},"house-114-1-land-tax-law-001","因土地登記有錯誤致人民受有損害，地政機關負損害賠償後，於登記人員未盡下列那一種注意義務時，得對登記人員行使求償權？",114,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":41,"session":13},"house-114-1-land-tax-law-002","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？",2,[51,54,58,62,66],{"webId":52,"year":41,"stem":53,"number":14},"house-114-1-land-tax-law-024","依土地稅法規定，土地所有權人申請自用住宅用地，其地價稅按千分之二計徵，下列敘述何者正確？",{"webId":55,"year":56,"stem":57,"number":14},"house-112-1-land-tax-law-024",112,"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？",{"webId":59,"year":60,"stem":61,"number":14},"house-111-1-land-tax-law-024",111,"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？",{"webId":63,"year":64,"stem":65,"number":14},"house-110-1-land-tax-law-024",110,"依所得稅法規定，個人出售自住房屋、土地，依規定繳納之稅額，申請房地合一所得稅重購退稅之敘述，下列何者錯誤？",{"webId":67,"year":68,"stem":69,"number":14},"house-109-1-land-tax-law-024",109,"關於不動產共有關係，依土地法第 34 條之 1 規定，下列敘述何者正確？",1786689131652]