[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-114-1-land-tax-law-014":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-114-1-土地法與土地相關稅法概要-014","house-114-1-land-tax-law-014",114,1,14,"在不動產贈與的情形下，有關契稅稅率，下列何者為是？",{"A":17,"B":18,"C":19,"D":20},"百分之四","百分之六","百分之二","百分之五","B",null,"本題考點：《契稅條例》第 3 條所定六種契稅的稅率，特別是贈與契稅的適用稅率。\n【正解理由】《契稅條例》第 3 條明定契稅稅率如下：買賣契稅為其契價百分之六、典權契稅為其契價百分之四、交換契稅為其契價百分之二、贈與契稅為其契價百分之六、分割契稅為其契價百分之二、占有契稅為其契價百分之六。不動產贈與適用的是第四款，稅率為契價百分之六，故選 B。\n【逐項排除】\n(A) 百分之四是《契稅條例》第 3 條第二款的典權契稅稅率，不是贈與。\n(B) 正確。《契稅條例》第 3 條第四款贈與契稅為其契價百分之六，並依《契稅條例》第 7 條由受贈人估價立契、申報納稅。\n(C) 百分之二對應《契稅條例》第 3 條第三款交換契稅與第五款分割契稅，與贈與無關。\n(D) 百分之五不在《契稅條例》第 3 條所列六款稅率之內，該條並無此一級距，六款稅率只有百分之六、百分之四、百分之二三種數值。\n【記憶點】買賣、贈與、占有同為百分之六，典權百分之四，交換與分割百分之二。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-114-1-land-tax-law-013","依土地法規定，有關優先購買權之敘述，下列何者正確？",13,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-114-1-land-tax-law-015","依房屋稅條例規定，對於私有房屋免徵房屋稅，下列何者正確？",15,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-114-1-land-tax-law-012","對於土地權利之規定，我國係採「物權法定主義」，土地所有權以外之其他不動產物權，謂之他項權利，下列何者屬之？",12,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-114-1-land-tax-law-016","依契稅條例規定，有關納稅義務人繳納契稅期限及罰則之規定，下列敘述何者正確？",16,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-114-1-land-tax-law-011","依土地法規定，有關私有土地所有權取得之限制，土地若已成為私有者，政府得依法以何種方式處置？",11,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-114-1-land-tax-law-017","依土地稅法規定，納稅義務人藉變更、隱匿地目等則或於適用特別稅率、減免地價稅或田賦之原因、事實消滅時，未向主管稽徵機關申報者，應依規定辦理，下列敘述何者正確？",17,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-113-1-land-tax-law-014",113,"依都市計畫法規定，下列有關公共設施保留地之使用管制規定，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-land-tax-law-014",112,"已公告徵收之土地，依徵收計畫開始使用前，興辦之事業改變時，依土地徵收條例之規定，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-014",111,"依土地法第 17 條規定，下列何項土地得租賃於外國人？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-014",110,"依土地法規定，未辦理繼承登記之土地經列冊管理達多久後，逾期仍未聲請登記者，該土地應如何處理？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-014",109,"甲有 A 屋一棟，出租給乙居住使用。依土地法第 100 條之規定，出租人因下列何項情形，得收回房屋？",1786689131339]