[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-105-1-land-tax-law-005":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-105-1-土地法與土地相關稅法概要-005","house-105-1-land-tax-law-005",105,1,5,"依房屋稅條例規定，房屋標準價格由下列何委員會負責？",{"A":17,"B":18,"C":19,"D":20},"地價評議委員會","不動產仲裁委員會","不動產評議委員會","不動產評價委員會","D",null,"本題考點：房屋標準價格的評定機關，以及房屋稅體系的評價委員會與地價體系各委員會的分工。\n【正解理由】依《房屋稅條例》第 11 條，「房屋標準價格，由不動產評價委員會依據下列事項分別評定，並由直轄市、縣（市）政府公告之」，負責評定房屋標準價格的是不動產評價委員會，故選 D。\n【逐項排除】\n(A) 地價評議委員會屬地價體系，依《平均地權條例》第 4 條由直轄市或縣（市）政府組織之，職掌區段地價評議等地價事項，不評定房屋標準價格，本項錯誤。\n(B) 現行法並無「不動產仲裁委員會」；依《土地法》第 34-2 條，直轄市或縣（市）地政機關為處理不動產糾紛所設者為不動產糾紛調處委員會，功能是調處而非評價，本項錯誤。\n(C) 「不動產評議委員會」是把評價與評議兩個名稱混用的說法，法定名稱為不動產評價委員會，本項錯誤。\n(D) 依《房屋稅條例》第 9 條，各直轄市、縣（市）（局）應選派有關主管人員及建築技術專門人員組織不動產評價委員會，再由該委員會依《房屋稅條例》第 11 條評定房屋標準價格，本項正確。\n【記憶點】房屋看「評價」、地價看「評議」、糾紛看「調處」，三個委員會各管一件事。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-105-1-land-tax-law-004","甲有 A 地，乙有 B 地，二地相鄰，因地界不規則，雙方為建屋方便，故約定將相鄰部分的界址取直，因而逾越原界址的土地，均同意對方建屋，但未辦理土地所有權移轉登記，其後甲將 A 地出賣並移轉登記於丙。下列敘述何者正確？",4,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-land-tax-law-006","依據房屋稅條例規定，房屋稅之納稅義務人不包括下列何者？",6,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-105-1-land-tax-law-003","有關地價稅之特別稅率，下列何項用地不適用千分之二之特別稅率？",3,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-land-tax-law-007","地價稅採累進稅率，關於累進起點地價之規定，下列何者正確？",7,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-105-1-land-tax-law-002","依契稅條例規定，下列何種情形得免徵契稅？",2,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-land-tax-law-008","有關實施區段徵收之土地，其土地之租稅優惠，下列敘述何者錯誤？",8,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-005",114,"下列關於房屋稅納稅義務人的認定，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-005",113,"依土地徵收條例規定，有關徵收之撤銷或廢止之敘述，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-005",112,"依土地稅法規定，地價稅之稅率，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-005",111,"依契稅條例之規定，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-005",110,"依土地法規定，房屋租用相關規定，下列何者錯誤？",1786689133610]