[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-114-1-land-tax-law-017":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-017","house-114-1-land-tax-law-017",114,1,17,"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？",{"A":17,"B":18,"C":19,"D":20},"規避繳納實物者，除追補應納部分外，處應繳田賦實物額二倍之罰鍰","土地買賣未辦竣權利移轉登記，再行出售者，處再行出售移轉現值百分之三以下之罰鍰","逃稅或減輕稅賦者，除追補應納部分外，處短匿稅額或賦額三倍以下之罰鍰","應追補之稅額或賦額、隨賦徵購實物及罰鍰，納稅義務人應於通知繳納之日起 2 個月內繳納之","C",null,"本題考點：《土地稅法》第 54 條對藉變更、隱匿地目等則或減免原因消滅未申報者所定的各項罰則與繳納期限。\n【正解理由】《土地稅法》第 54 條第一項第一款明定，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，而逃稅或減輕稅賦者，除追補應納部分外，處短匿稅額或賦額三倍以下之罰鍰，故選 C。\n【逐項排除】\n(A) 錯在倍數。《土地稅法》第 54 條第一項第二款對規避繳納實物者，除追補應納部分外，處應繳田賦實物額一倍之罰鍰。\n(B) 錯在比例。《土地稅法》第 54 條第二項就土地買賣未辦竣權利移轉登記再行出售者，處再行出售移轉現值百分之二以下之罰鍰。\n(C) 正確。三倍以下係短匿稅額或賦額的罰鍰上限，屬裁量上限而非固定倍數。\n(D) 錯在期間。《土地稅法》第 54 條第三項規定應追補之稅額或賦額、隨賦徵購實物及罰鍰，應於通知繳納之日起一個月內繳納。\n【演算步驟】罰鍰上限 = 短匿稅額 × 三倍。設短匿地價稅額為新臺幣 100,000 元，罰鍰上限 = 新臺幣 100,000 元 × 3 = 新臺幣 300,000 元。若屬規避繳納實物，罰鍰 = 應繳實物額 × 一倍 = 新臺幣 100,000 元 × 1 = 新臺幣 100,000 元。\n【記憶點】逃稅三倍以下、規避實物一倍、再行出售百分之二以下、繳納期限一個月。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"house-114-1-land-tax-law-018","依都市計畫法規定，有關都市計畫之內容與實施，下列敘述何者正確？",18,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-114-1-land-tax-law-019","依國土計畫法規定，關於中央主管機關應辦理之事項，下列敘述何者正確？",19,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-114-1-land-tax-law-014","在不動產贈與的情形下，有關契稅稅率，下列何者為是？",14,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-114-1-land-tax-law-020","有關自辦土地重劃，依相關法規之規定，下列敘述何者正確？",20,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-113-1-land-tax-law-017",113,"甲乙丙丁戊共有 A 地，持分各五分之一。甲乙丙三人擬依土地法第 34 條之 1 規定，將 A 地出售予戊，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-land-tax-law-017",112,"依土地法之規定，外國人為供自用、投資或公益之目的使用，得取得所需之土地，其面積及所在地點，應受該管直轄市或縣（市）政府依法所定之限制，下列何種用途不屬之？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-017",111,"依土地徵收條例規定，區段徵收範圍內土地，經規劃整理後，有關其處理方式，下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-017",110,"非都市土地經劃定使用分區並編定使用地類別，應依其容許使用之項目及許可使用細目使用。但中央目的事業主管機關認定為重大建設計畫所需之臨時性設施，經徵得使用地之中央主管機關及有關機關同意後，得核准為臨時使用。中央目的事業主管機關於核准時，應函請直轄市或縣（市）政府將臨時使用用途及期限等資料，依相關規定程序登錄於何處？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-017",109,"依土地法規定，下列何種土地不得移轉、設定負擔或租賃於外國人？",1786689131375]