[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-105-1-land-tax-law-011":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-011","house-105-1-land-tax-law-011",105,1,11,"有關土地增值稅之優惠規定，下列何者正確？",{"A":17,"B":18,"C":19,"D":20},"土地所有權人出售其自用住宅用地，得享一生一次之百分之五土地增值稅優惠稅率","土地所有權人於土地重劃後第一次移轉，得享土地增值稅減半徵收之優惠稅率","因繼承而移轉之土地，得免徵土地增值稅","政府出售公有土地，得享土地增值稅減半之優惠稅率","C",null,"本題考點：土地增值稅的免徵、減徵與優惠稅率，四個選項分別對應繼承移轉、自用住宅用地稅率、重劃後第一次移轉與公有土地出售。\n【正解理由】依《土地稅法》第 28 條，已規定地價之土地於土地所有權移轉時應按其土地漲價總數額徵收土地增值稅，「但因繼承而移轉之土地，各級政府出售或依法贈與之公有土地，及受贈之私有土地，免徵土地增值稅」；繼承移轉明列於免徵之情形，故選 C。\n【逐項排除】\n(A) 依《土地稅法》第 34 條第一項，出售自用住宅用地者，都市土地面積未超過三公畝部分或非都市土地面積未超過七公畝部分，其土地增值稅就該部分之漲價總數額按百分之十徵收，並非百分之五；同條第四項並定依該稅率繳納者以一次為限，本項數值錯誤。\n(B) 依《土地稅法》第 39 條第四項，經重劃之土地於重劃後第一次移轉時，其土地增值稅減徵百分之四十，並非減半徵收，本項錯誤。\n(C) 因繼承而移轉之土地，依《土地稅法》第 28 條但書免徵土地增值稅，《平均地權條例》第 36 條第一項亦定因繼承而移轉者不徵土地增值稅，本項正確。\n(D) 依《土地稅法》第 28 條但書，各級政府出售之公有土地是免徵土地增值稅，並非減半徵收之優惠稅率，本項錯誤。\n【記憶點】繼承與政府賣公地都是免徵，自用住宅用地是百分之十，重劃後第一次移轉減徵百分之四十。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-land-tax-law-013","關於徵收不動產的敘述，下列何者錯誤？",13,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-land-tax-law-014","甲、乙、丙等三人公同共有 A 屋，甲與乙擅自於 105 年 8 月 8 日將 A 屋出賣於丁。下列敘述何者錯誤？",14,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-011",114,"依土地法規定，有關私有土地所有權取得之限制，土地若已成為私有者，政府得依法以何種方式處置？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-011",113,"依土地法規定，依法得分割之共有土地，共有人不能自行協議分割者，任何共有人得申請該管直轄市、縣（市）地政機關調處，不服調處者，應於接到調處通知後幾日內向司法機關訴請處理，屆期不起訴者，依原調處結果辦理之？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-011",112,"依市地重劃實施辦法之規定，土地所有權人重劃後應分配土地面積已達重劃區最小分配面積標準二分之一，經主管機關按最小分配面積標準分配後，如申請放棄分配土地而改領現金補償，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-011",111,"依土地徵收條例之規定，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-011",110,"下列有關平均地權條例對以經營土地買賣，違背土地法律，從事土地壟斷、投機者處罰規定之敘述，何者正確？",1786689133662]