[{"data":1,"prerenderedAt":185},["ShallowReactive",2],{"essay-land-tax-law-106-1":3},{"set":4,"subjectMeta":16,"mcq":25,"points":184},{"subject":5,"slug":6,"year":7,"session":8,"questions":9},"土地法與土地相關稅法概要","land-tax-law",106,1,[10,13],{"number":8,"text":11,"points":12},"稅捐稽徵機關對於土地申報移轉現值之審核標準為何？又，土地增值稅得重購退稅之情形為何？請依土地稅法之規定，分別說明之。（25 分）",25,{"number":14,"text":15,"points":12},2,"試依區域計畫法之規定，說明非都市土地使用管制之結構為何？又，依土地稅法之規定，都市計畫公共設施保留地之地價稅如何課徵？依都市計畫法之規定，私有公共設施保留地之取得方式為何？以上三問，請依序分別說明之。（25 分）",{"name":5,"shortName":17,"slug":6,"kicker":18,"tagline":19,"hint":20,"minutes":21,"format":22,"mcqNote":23,"essayNote":24},"土地法與土地稅法","土地法與土地稅法 · Land & Land Tax","《土地法》《平均地權條例》《土地稅法》《房屋稅條例》四法並行:權利登記、徵收補償、地價稅與土地增值稅的稅率與減免——條號零碎、數值密集。","土地法抓總登記與權利變更登記、耕地租用與租金上限、徵收程序與補償;平均地權條例抓規定地價、公告土地現值與漲價歸公;土地稅法抓地價稅基本稅率千分之十與累進起點地價、自用住宅用地優惠稅率千分之二、土地增值稅稅率級距與重購退稅、免徵與不課徵的區別。⚠️ 稅法年年修,本站詳解引用條文一律以該題**考試年度當時**的版本為準。",90,"mixed","105–106 年 40 題(每題 1.25 分)、107 年起 25 題(每題 2 分)","每年 2 題,兩題合計 50 分",[26,31,35,40,45,49,53,57,61,65,69,73,77,81,85,89,93,97,101,105,109,113,117,121,125,128,132,136,140,144,148,152,156,160,164,168,172,176,180],{"webId":27,"number":8,"stem":28,"answer":29,"indexable":30},"house-106-1-land-tax-law-001","關於免於課徵之規定，下列規定何者錯誤？","D",true,{"webId":32,"number":14,"stem":33,"answer":34,"indexable":30},"house-106-1-land-tax-law-002","區段徵收之抵價地總面積，以徵收總面積百分之多少為原則？","A",{"webId":36,"number":37,"stem":38,"answer":39,"indexable":30},"house-106-1-land-tax-law-003",3,"下列何種登記免納登記費？","B",{"webId":41,"number":42,"stem":43,"answer":44,"indexable":30},"house-106-1-land-tax-law-004",4,"區段徵收之土地，領回抵價地後第一次移轉，應課徵土地增值稅時，原地價應如何認定？","C",{"webId":46,"number":47,"stem":48,"answer":39,"indexable":30},"house-106-1-land-tax-law-005",5,"建築物於建造完成前，因何種原因而變更起造人名義，並取得使用執照者，應申報繳納契稅？",{"webId":50,"number":51,"stem":52,"answer":44,"indexable":30},"house-106-1-land-tax-law-006",6,"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？",{"webId":54,"number":55,"stem":56,"answer":44,"indexable":30},"house-106-1-land-tax-law-007",7,"依 105 年 1 月 1 日起實施的房地合一所得稅制規定，因財政部公告之調職、非自願離職或其他非自願性因素，交易持…",{"webId":58,"number":59,"stem":60,"answer":29,"indexable":30},"house-106-1-land-tax-law-008",8,"下列有關都市計畫主要計畫之擬定及核定程序規定，何者錯誤？",{"webId":62,"number":63,"stem":64,"answer":39,"indexable":30},"house-106-1-land-tax-law-009",9,"依土地法規定，公有土地之撥用程序為何？",{"webId":66,"number":67,"stem":68,"answer":44,"indexable":30},"house-106-1-land-tax-law-010",10,"下列何者不符合申請自用住宅用地之土地增值稅稅率規定？",{"webId":70,"number":71,"stem":72,"answer":44,"indexable":30},"house-106-1-land-tax-law-011",11,"下列何種情形免徵契稅？",{"webId":74,"number":75,"stem":76,"answer":44,"indexable":30},"house-106-1-land-tax-law-012",12,"下列何者是土地增值稅的課稅基礎？",{"webId":78,"number":79,"stem":80,"answer":29,"indexable":30},"house-106-1-land-tax-law-013",13,"下列有關規定地價之規定，何者錯誤？",{"webId":82,"number":83,"stem":84,"answer":44,"indexable":30},"house-106-1-land-tax-law-014",14,"下列有關外國人取得我國土地之規定，何者正確？",{"webId":86,"number":87,"stem":88,"answer":39,"indexable":30},"house-106-1-land-tax-law-015",15,"個人及營利事業出售依農業發展條例申請興建的農舍，應如何計徵所得稅？",{"webId":90,"number":91,"stem":92,"answer":29,"indexable":30},"house-106-1-land-tax-law-016",16,"下列有關契稅之申報起算日規定，何者錯誤？",{"webId":94,"number":95,"stem":96,"answer":34,"indexable":30},"house-106-1-land-tax-law-017",17,"下列何者非申請自住房屋稅稅率之要件？",{"webId":98,"number":99,"stem":100,"answer":34,"indexable":30},"house-106-1-land-tax-law-018",18,"甲之土地於 106 年 10 月 1 日贈與並移轉登記予乙，請問 106 年期地價稅之納稅義務人為何？",{"webId":102,"number":103,"stem":104,"answer":34,"indexable":30},"house-106-1-land-tax-law-019",19,"甲之土地、房屋於 106 年 7 月 1 日設定典權並完成移轉登記予乙。下列有關納稅義務人之規定，何者錯誤？",{"webId":106,"number":107,"stem":108,"answer":39,"indexable":30},"house-106-1-land-tax-law-020",20,"甲出售市價 2,000 萬元之房屋連同基地，出售時土地公告現值總額為 1,000 萬元，房屋課稅現值為 300 萬元…",{"webId":110,"number":111,"stem":112,"answer":44,"indexable":30},"house-106-1-land-tax-law-021",21,"土地稅法規定農業用地移轉與自然人時，得申請不課徵土地增值稅。此處所稱農業用地，下列規定何者錯誤？",{"webId":114,"number":115,"stem":116,"answer":44,"indexable":30},"house-106-1-land-tax-law-022",22,"被徵收之土地，有下列何種情形時，原土地所有權人得於徵收公告之日起 20 年內，向該管直轄市或縣（市）主管機關申請照原…",{"webId":118,"number":119,"stem":120,"answer":39,"indexable":30},"house-106-1-land-tax-law-023",23,"下列何者為撤銷徵收之原因？",{"webId":122,"number":123,"stem":124,"answer":29,"indexable":30},"house-106-1-land-tax-law-024",24,"下列有關違反區域計畫管制使用土地者之處罰規定，何者錯誤？",{"webId":126,"number":12,"stem":127,"answer":44,"indexable":30},"house-106-1-land-tax-law-025","下列何者非區域計畫法規定區域計畫得隨時檢討變更之原因？",{"webId":129,"number":130,"stem":131,"answer":34,"indexable":30},"house-106-1-land-tax-law-027",27,"依都市計畫法第 22 條規定，下列何者非細部計畫應以細部計畫書及細部計畫圖應表明之事項？",{"webId":133,"number":134,"stem":135,"answer":34,"indexable":30},"house-106-1-land-tax-law-028",28,"重新實施地籍測量時，已依法設立界標之土地所有權人，於重測結果公告後認為測量結果有錯誤者，應如何辦理？",{"webId":137,"number":138,"stem":139,"answer":29,"indexable":30},"house-106-1-land-tax-law-029",29,"下列有關逾期未辦繼承登記土地之處理程序，何者正確？",{"webId":141,"number":142,"stem":143,"answer":39,"indexable":30},"house-106-1-land-tax-law-030",30,"依土地法第 103 條規定，租用建築房屋之基地，非因下列何種情形，出租人不得收回？",{"webId":145,"number":146,"stem":147,"answer":44,"indexable":30},"house-106-1-land-tax-law-031",31,"關於房地交易課徵所得稅之稅率規定，下列敘述何者錯誤？",{"webId":149,"number":150,"stem":151,"answer":29,"indexable":30},"house-106-1-land-tax-law-032",32,"依契稅條例之規定，契稅之課稅基礎是？",{"webId":153,"number":154,"stem":155,"answer":39,"indexable":30},"house-106-1-land-tax-law-033",33,"土地所有權人曾使用自用住宅用地優惠稅率後，再出售其自用住宅用地，符合下列何項規定，為不受一次優惠稅率限制條件之一：",{"webId":157,"number":158,"stem":159,"answer":29,"indexable":30},"house-106-1-land-tax-law-034",34,"下列敘述之地價稅稅率，何者錯誤？",{"webId":161,"number":162,"stem":163,"answer":34,"indexable":30},"house-106-1-land-tax-law-035",35,"山坡地範圍內森林區、山坡地保育區及風景區之土地，在未編定使用地類別之前，適用那項用地之管制？",{"webId":165,"number":166,"stem":167,"answer":29,"indexable":30},"house-106-1-land-tax-law-036",36,"依平均地權條例之規定，土地買賣未辦竣權利移轉登記，承買人再行出售該土地時，處應納登記費多少倍以下之罰鍰？",{"webId":169,"number":170,"stem":171,"answer":34,"indexable":30},"house-106-1-land-tax-law-037",37,"都市計畫發布實施後，應依何法之規定，實施建築管理？",{"webId":173,"number":174,"stem":175,"answer":39,"indexable":30},"house-106-1-land-tax-law-038",38,"依土地法之規定，聲請為土地權利變更登記，應檢附什麼文件？",{"webId":177,"number":178,"stem":179,"answer":29,"indexable":30},"house-106-1-land-tax-law-039",39,"依土地法及平均地權條例對於空地及荒地之規定，下列敘述何者錯誤？",{"webId":181,"number":182,"stem":183,"answer":44,"indexable":30},"house-106-1-land-tax-law-040",40,"甲 105 年 6 月買入 A 房地，購入成本 1,300 萬元，於 106 年 2 月以 2,000 萬元出售 A…",50,1786689131208]