[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-114-1-appraisal-002":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":24},"不動產估價概要","appraisal","不動產估價 · Appraisal","不動產估價","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-114-1-不動產估價概要-002","house-114-1-appraisal-002",114,1,2,"以成本法進行不動產估價，下列何者非為總成本應包括之項目？",{"A":17,"B":18,"C":19,"D":20},"營造或施工費","出售不動產之所得稅","資本利息","建築利潤","B",null,"本題考點：成本法「總成本」的法定項目清單。\n【正解理由】依《不動產估價技術規則》第 52 條第一項，勘估標的之總成本應包括之各項成本及相關費用為「一、營造或施工費。二、規劃設計費。三、廣告費、銷售費。四、管理費。五、稅捐及其他負擔。六、資本利息。七、開發或建築利潤」，同條第二項並規定勘估標的為土地或包含土地者，總成本應加計價格日期當時之土地價格。七款所列全部指向把標的興建出來所投入的支出，出售階段依所得課徵的稅並不在列舉之內，故選 B。\n【逐項排除】\n(A) 營造或施工費為《不動產估價技術規則》第 52 條第一項第一款，同規則第 53 條並把它細分為直接材料費、直接人工費、間接材料費、間接人工費、管理費、稅捐、資本利息及營造或施工利潤。\n(B) 出售不動產之所得稅發生於處分階段，不是求取重建成本或重置成本所投入之支出，《不動產估價技術規則》第 52 條第一項七款列舉中亦無此項，故為本題應選者。\n(C) 資本利息為《不動產估價技術規則》第 52 條第一項第六款，其計算依同規則第 58 條第二項，按營造施工費、規劃設計費、廣告費、銷售費、管理費、稅捐及其他負擔之合計額乘以利率為之。\n(D) 建築利潤即《不動產估價技術規則》第 52 條第一項第七款之開發或建築利潤，依同規則第 60 條第一項按前述各項合計額乘以適當利潤率計算。\n【記憶點】總成本算的是蓋出來要花多少，不是賣掉要繳多少。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"session":13},"house-114-1-appraisal-001","鄰近國小的店舖，做販賣文具及圖書生意使用，此為何種不動產估價原則之掌握？",{"webId":30,"stem":31,"number":32,"year":12,"session":13},"house-114-1-appraisal-003","建築物屋齡 10 年，重建成本 2,000 萬元，若殘價率為 10%，經濟耐用年數 50 年，選擇等速折舊路徑的方法計算累積折舊額為多少萬元？",3,{"webId":34,"stem":35,"number":36,"year":37,"session":13},"house-113-1-appraisal-025","某一棟四層樓公寓，各樓層面積皆相同，一樓單價每坪 50 萬元，4 樓單價每坪 40 萬元，假設 4 樓之樓層別效用比為 100%，請問一樓的樓層別效用比是多少？",25,113,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-114-1-appraisal-004","比較標的為與法定用途不符之交易，應先作適當之調整才能採用，此為何種調整？",4,{"webId":43,"stem":44,"number":45,"year":37,"session":13},"house-113-1-appraisal-024","某一開發案自有資金比例是 30%，其餘資金向銀行貸款，貸款利率為 3%，自有資金報酬率為 2%，其資本化率為何？",24,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-114-1-appraisal-005","下列價格調整率何者符合不動產估價技術規則之規定？",5,[51,54,58,62,66],{"webId":52,"year":37,"stem":53,"number":14},"house-113-1-appraisal-002","王小姐住家旁有一個高壓電塔，電塔周遭的房子不太容易售出，價格也比較低，不動產估價師評估該嫌惡設施對於房屋價格的影響是基於那一項原則？",{"webId":55,"year":56,"stem":57,"number":14},"house-112-1-appraisal-002",112,"不動產估價師受託評估總統府價值，此屬於何種價格種類？",{"webId":59,"year":60,"stem":61,"number":14},"house-111-1-appraisal-002",111,"不動產估價應敘明價格種類，當不動產估價師受託辦理龜山島估價，您認為應屬於何種價格種類？",{"webId":63,"year":64,"stem":65,"number":14},"house-110-1-appraisal-002",110,"不動產所在地區對外連絡道路為中山路，路寬 30 公尺，並有兩線捷運經過。請問此為影響不動產價格之何種因素？",{"webId":67,"year":68,"stem":69,"number":14},"house-109-1-appraisal-002",109,"某一建築物重建成本為 800 萬元，經濟耐用年數為 40 年，物理耐用年數為 50 年，該建築物殘餘價格為 80 萬元，現已完工使用經過 10 年，請問該建築物以等速折舊計算時，每年折舊額為多少？",1786689128733]