[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-114-1-land-tax-law-004":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":49,"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-114-1-土地法與土地相關稅法概要-004","house-114-1-land-tax-law-004",114,1,4,"依土地稅法之規定，一般地價稅的基本稅率為多少？",{"A":17,"B":18,"C":19,"D":20},"百分之十","百分之五","千分之十","千分之十五","C",null,"本題考點：《土地稅法》所定一般地價稅的基本稅率，以及與《土地法》舊制稅率的區辨。\n【正解理由】依《土地稅法》第 16 條第一項前段，地價稅基本稅率為千分之十；土地所有權人之地價總額未超過土地所在地直轄市或縣（市）累進起點地價者，其地價稅按基本稅率徵收，超過部分才依同項各款自千分之十五累進課徵至千分之五十五。《平均地權條例》第 19 條亦以千分之十為基本稅率，兩者一致，故選 C。\n【逐項排除】\n(A) 百分之十等於千分之一百，是基本稅率的十倍；《土地稅法》第 16 條第一項各款的累進稅率最高也只到千分之五十五，並無此數。\n(B) 百分之五同樣不見於《土地稅法》第 16 條第一項的基本稅率或各級累進稅率。\n(C) 千分之十即《土地稅法》第 16 條第一項所定的基本稅率，同法第 20 條的公有土地也是按基本稅率徵收地價稅。\n(D) 千分之十五是《土地法》第 169 條「地價稅以其法定地價數額千分之十五為基本稅率」的規定；在《土地稅法》第 16 條第一項，千分之十五則是超過累進起點地價未達五倍部分的第一級累進稅率，不是基本稅率。\n【記憶點】地價稅基本稅率千分之十，自用住宅千分之二，公共設施保留地千分之六。",true,[26,30,34,38,42,45],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-114-1-land-tax-law-003","辦理土地徵收時，徵收事業經行政院核定為重大建設，徵收範圍內之特定農業區農牧用地，如土地所有權人對於土地列入徵收範圍有爭議，經說明後仍有異議，則中央目的事業主管機關應辦理那一項民眾參與方式？",3,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-114-1-land-tax-law-005","下列關於房屋稅納稅義務人的認定，何者錯誤？",5,{"webId":35,"stem":36,"number":37,"year":12,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-114-1-land-tax-law-006","土地所有權移轉時，原則上權利人及義務人雙方應於訂定契約幾日內檢附契約影本及相關文件共同向主管稽徵機關申報土地移轉現值？",6,{"webId":43,"stem":44,"number":13,"year":12,"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？",{"webId":46,"stem":47,"number":48,"year":12,"session":13},"house-114-1-land-tax-law-007","依土地法規定，所有權人欲以共有土地設定地上權，在不計共有人人數比例的情況下，至少應得到該共有土地應有部分多少比例之同意？",7,[50,54,58,62,66],{"webId":51,"year":52,"stem":53,"number":14},"house-113-1-land-tax-law-004",113,"依都市計畫法規定，有關主要計畫之核定，下列何者正確？",{"webId":55,"year":56,"stem":57,"number":14},"house-112-1-land-tax-law-004",112,"土地所有權經法院判決移轉登記者，土地增值稅申報移轉現值之審核標準，下列何者正確？",{"webId":59,"year":60,"stem":61,"number":14},"house-111-1-land-tax-law-004",111,"依房屋稅條例之規定，下列有關房屋稅納稅義務人之敘述，何者錯誤？",{"webId":63,"year":64,"stem":65,"number":14},"house-110-1-land-tax-law-004",110,"依土地法規定，聲請為土地權利變更登記，應繳納登記費，下列敘述何者正確？",{"webId":67,"year":68,"stem":69,"number":14},"house-109-1-land-tax-law-004",109,"依土地稅法規定，有關地價稅優惠稅率與減免，下列敘述何者錯誤？",1786689131249]