[{"data":1,"prerenderedAt":54},["ShallowReactive",2],{"q-house-105-1-land-tax-law-039":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-039","house-105-1-land-tax-law-039",105,1,39,"甲有 A 地一筆，並將 A 地出賣給乙，約定由乙負擔以應辦理所有權移轉登記日當期之公告土地現值計算之土地增值稅；但甲遲延辦理 A 地所有權移轉登記，致乙多繳稅額。下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"依目前最高法院見解，由乙負擔土地增值稅的約定係屬無效","依目前行政法院見解，由乙負擔土地增值稅的約定係屬違憲","依目前最高法院見解，乙得向甲請求給付遲延的損害賠償","依目前最高法院見解，乙不得向甲請求賠償","C",null,"本題考點：約定由買受人負擔土地增值稅之效力，及出賣人遲延辦理移轉登記致買受人多繳稅額之責任。\n【正解理由】依《土地稅法》第 5 條第一項第一款，土地為有償移轉者，土地增值稅之納稅義務人為原所有權人；同法第 5-1 條規定土地所有權移轉應納之土地增值稅，納稅義務人未於規定期限內繳納者，得由取得所有權之人代為繳納，可見由買受人實際支付稅款並非法所不許，該約定於當事人間有效。又同法第 30 條第一項第一款、第二款就申報移轉現值之審核標準，分別以訂約日當期及受理申報機關收件日當期之公告土地現值為準，甲遲延辦理致乙適用他期之公告土地現值而多繳稅額，該增加之支出即為給付遲延所生之損害。故選 C。\n【逐項排除】\n(A) 敘述錯誤。約定由乙負擔稅款者僅生當事人間債之效力，不變更《土地稅法》第 5 條第一項第一款所定之納稅義務人，該約定並非無效。\n(B) 敘述錯誤。行政法院於個案中審查行政處分之合法性，不對契約條款作違憲宣告；且由取得所有權之人代繳土地增值稅，《土地稅法》第 5-1 條本設有明文。\n(C) 敘述正確。甲負有依約辦理所有權移轉登記之義務，其遲延使申報所適用之公告土地現值期別改變，乙因而多繳之稅額與該遲延間具有因果關係。\n(D) 敘述錯誤。乙所受之損害既由甲之遲延所致，自非不得向甲請求賠償。\n【記憶點】誰出錢是約定的事，誰是納稅義務人是法定的事；出賣人拖延登記，多繳的稅要負責。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-105-1-land-tax-law-038","依平均地權條例規定，為避免私人壟斷，應對私有土地面積有最高額之限制。其相關限制內容，下列何者正確？",38,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-land-tax-law-040","關於地用與徵收的敘述，下列何者正確？",40,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-105-1-land-tax-law-037","甲未依法繳納契稅，請問目前應移送何處強制執行？",37,{"webId":39,"stem":40,"number":13,"year":41,"session":13},"house-106-1-land-tax-law-001","關於免於課徵之規定，下列規定何者錯誤？",106,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-105-1-land-tax-law-036","有關土地徵收補償之性質，下列何者正確？",36,{"webId":47,"stem":48,"number":49,"year":41,"session":13},"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？",2,[51],{"webId":52,"year":41,"stem":53,"number":14},"house-106-1-land-tax-law-039","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？",1786689133898]