[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-105-1-land-tax-law-008":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-008","house-105-1-land-tax-law-008",105,1,8,"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？",{"A":17,"B":18,"C":19,"D":20},"以現金補償其地價者，免徵土地增值稅","區段徵收領回抵價地後第一次移轉，免徵土地增值稅","以抵價地補償其地價者，免徵土地增值稅","自辦理完成之日起地價稅減半徵收 2 年","B",null,"本題考點：區段徵收土地的租稅減免，重點在現金補償、抵價地補償與領回抵價地後第一次移轉三者的稅捐效果並不相同。\n【正解理由】依《土地稅法》第 39-1 條第二項，區段徵收之土地以抵價地補償其地價者免徵土地增值稅，「但領回抵價地後第一次移轉時，應以原土地所有權人實際領回抵價地之地價為原地價，計算漲價總數額，課徵土地增值稅」；可見領回抵價地後的第一次移轉是要課徵的，將其敘述為免徵並不正確，故選 B。\n【逐項排除】\n(A) 依《土地稅法》第 39-1 條第一項，區段徵收之土地以現金補償其地價者免徵土地增值稅，因領回抵價地不足最小建築單位面積而領取現金補償者亦免徵，敘述正確，不是本題所要挑出的錯誤。\n(B) 領回抵價地後第一次移轉，依《土地稅法》第 39-1 條第二項但書應以實際領回抵價地之地價為原地價課徵土地增值稅，並非免徵，敘述錯誤。\n(C) 以抵價地補償其地價者，依《土地稅法》第 39-1 條第二項本文免徵土地增值稅，《平均地權條例》第 42-1 條第二項亦同旨，敘述正確。\n(D) 區段徵收辦理完成之土地自完成之日起地價稅減半徵收二年，是土地稅減免規則就區段徵收、重劃地區土地所定的減免措施，敘述與該減免相符，不是本題所要挑出的錯誤。\n【記憶點】領補償那一刻免稅，領回抵價地再賣那一刻補稅，實際領回的抵價地地價就是新的原地價。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-land-tax-law-009","有關公告地價與公告土地現值的差別，下列敘述何者正確？",9,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-land-tax-law-010","私有土地所有權消滅之情形眾多，下列何者為相對消滅之情形？",10,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-105-1-land-tax-law-005","依房屋稅條例規定，房屋標準價格由下列何委員會負責？",5,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-land-tax-law-011","有關土地增值稅之優惠規定，下列何者正確？",11,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-008",114,"下列有關公有土地撥用之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-008",113,"依土地徵收條例規定，有關徵收之程序，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-008",112,"依土地法規定，有關繼承登記，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-008",111,"依規定，非都市土地甲種建築用地之建蔽率為百分之六十，容積率為百分之二百四十。倘甲有 1 筆 100 坪的甲種建築用地想規劃蓋 1 棟豪宅自住，請問甲的房屋每層樓最大建坪有幾坪？可蓋幾層樓高？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-008",110,"平均地權條例第 35 條之 1 規定，私人捐贈予財團法人供興辦社會福利事業使用之土地，免徵土地增值稅；但有三種情形之一者，除追補應納之土地增值稅外，並處應納土地增值稅額二倍之罰鍰。下列何者不是規範中的情形？",1786689133635]