[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-105-1-land-tax-law-009":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-009","house-105-1-land-tax-law-009",105,1,9,"有關公告地價與公告土地現值的差別，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"公告地價為課徵地價稅之依據，公告土地現值為課徵土地增值稅之依據","公告地價每年公告 1 次，公告土地現值每 3 年公告 1 次","公告地價比公告土地現值更貼近市價","公告地價由地價及標準地價評議委員會評議決定之，公告土地現值由地方主管機關查估之","A",null,"本題考點：公告地價與公告土地現值在課稅功能、公告頻率與評定程序上的差別。\n【正解理由】公告地價是規定地價、重新規定地價程序的產物，作為土地所有權人申報地價的基準，據以核計地價總額課徵地價稅；公告土地現值則依《平均地權條例》第 46 條於每年一月一日公告，作為審核土地移轉現值之依據，而《土地稅法》第 30 條即以公告土地現值為申報移轉現值之審核標準，據以計算漲價總數額課徵土地增值稅，故選 A。\n【逐項排除】\n(A) 地價稅以申報地價核計，其基準即公告地價；土地增值稅則以經公告土地現值審核後之申報移轉現值計算漲價總數額，本項正確。\n(B) 依《平均地權條例》第 46 條，土地現值表於每年一月一日公告，並非每三年一次；公告地價則配合重新規定地價之期程辦理，也不是每年公告，本項錯誤。\n(C) 依《土地稅法》第 33 條第六項，公告土地現值應調整至一般正常交易價格，趨近市價的是公告土地現值而非公告地價，本項顛倒，錯誤。\n(D) 依《平均地權條例》第 15 條第二款，規定地價須劃分地價區段並估計區段地價後提交地價評議委員會評議；《平均地權條例》第 46 條的公告土地現值同樣須提經地價評議委員會評定，並非僅由地方主管機關查估，本項錯誤。\n【記憶點】地價稅看公告地價、土地增值稅看公告土地現值，兩者都要過地價評議委員會，只有現值年年公告且向市價靠攏。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-land-tax-law-012","依最高法院民事庭會議決議的見解，下列敘述何者正確？",12,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-009",114,"區段徵收地區如為經實施農地重劃者，此一地區抵價地總面積比例不得少於徵收總面積多少？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-009",113,"依都市計畫法規定，主要計畫擬定後經該管政府都市計畫委員會審議修正，或經內政部指示修正者，後續如何辦理？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-009",112,"依平均地權條例之規定，預售屋或新建成屋買賣契約之買受人，於簽訂買賣契約後，不得讓與或轉售買賣契約與第三人，並不得自行或委託刊登讓與或轉售廣告，但於下列何種情形不在此限？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-009",111,"依都市計畫法指定供公用事業設施使用之公共設施保留地，應由各該事業機構依法徵收或購買；其餘由公用事業設施所屬政府或鄉、鎮、縣轄市公所依何種方式取得？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-009",110,"有關平均地權條例對違反申報登錄之規定中，直轄市、縣（市）主管機關應先令其限期改正，屆期未改正者，處新臺幣六千元以上三萬元以下罰鍰，並令其限期改正；屆期未改正者，按次處罰的情形係指下列何種狀況？",1786689133643]