[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-106-1-land-tax-law-001":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":24,"sameNumber":50,"hasEssay":23},"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":13,"stem":14,"options":15,"answer":20,"answerNote":21,"lawYear":12,"explanation":22,"freq":13,"indexable":23},"house-106-1-土地法與土地相關稅法概要-001","house-106-1-land-tax-law-001",106,1,"關於免於課徵之規定，下列規定何者錯誤？",{"A":16,"B":17,"C":18,"D":19},"每年（期）地價稅，每戶稅額在新臺幣 100 元以下者，免予課徵","每期田賦實際造單賦額，每戶未滿一賦元者，免予課徵","土地增值稅稅額，在新臺幣 100 元以下者，免予課徵","房屋稅稅額，在新臺幣 100 元以下者，免予課徵","D","第1題一律給分。","本題考點：地價稅、田賦與土地增值稅的小額免徵門檻，以及《房屋稅條例》所定免徵房屋稅事由的差別。\n【正解理由】依《房屋稅條例》第 15 條，免徵房屋稅係就房屋的用途與歸屬逐款列舉，例如業經立案之私立學校供校舍或辦公使用之自有房屋、無償供政府機關公用或供軍用之房屋等；其中唯一以金額設限者為第一項第九款「住家房屋現值在新臺幣十萬元以下者」，衡量的是房屋現值而非稅額，該條並無以稅額在新臺幣 100 元以下為門檻的免徵規定，故選 D。\n【逐項排除】\n(A) 地價稅每年每戶稅額在新臺幣 100 元以下免予課徵，屬土地稅制為節省稽徵成本而設的小額免徵門檻，其數額由《土地稅法》授權訂定的法規命令明定。\n(B) 田賦每期實際造單賦額每戶未滿一賦元者免予課徵，同屬前述小額免徵門檻，只是田賦徵收實物，以賦元為計量單位。\n(C) 土地增值稅稅額在新臺幣 100 元以下免予課徵，與地價稅同一思路；三者合看，即《土地稅法》第 1 條所列地價稅、田賦、土地增值稅三種土地稅的小額免徵。\n(D) 本題經考選部公告一律給分。爭議在於《房屋稅條例》第 15 條列舉的免徵事由，確實未含以稅額為門檻者，但 A 至 C 三項的門檻均非規定於稅法本文，四個選項的規範層級不一致，欠缺一致的比較基礎。\n【記憶點】房屋稅的免徵看用途與住家房屋現值十萬元以下，土地稅才看 100 元與一賦元的小額門檻。",true,[25,30,34,38,42,46],{"webId":26,"stem":27,"number":28,"year":29,"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？",40,105,{"webId":31,"stem":32,"number":33,"year":12,"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,{"webId":35,"stem":36,"number":37,"year":29,"session":13},"house-105-1-land-tax-law-039","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？",39,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-106-1-land-tax-law-003","下列何種登記免納登記費？",3,{"webId":43,"stem":44,"number":45,"year":29,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-land-tax-law-004","區段徵收之土地，領回抵價地後第一次移轉，應課徵土地增值稅時，原地價應如何認定？",4,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":13},"house-114-1-land-tax-law-001",114,"因土地登記有錯誤致人民受有損害，地政機關負損害賠償後，於登記人員未盡下列那一種注意義務時，得對登記人員行使求償權？",{"webId":56,"year":57,"stem":58,"number":13},"house-113-1-land-tax-law-001",113,"依平均地權條例規定，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，但經其他中央主管機關公告得讓與或轉售之情形並經直轄市、縣（市）主管機關核准者，不在此限。買受人據此得讓與或轉售之戶（棟）數為何？",{"webId":60,"year":61,"stem":62,"number":13},"house-112-1-land-tax-law-001",112,"都市計畫公共設施保留地，未作任何使用並與使用中之土地隔離者，其地價稅之計徵，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":13},"house-111-1-land-tax-law-001",111,"下列有關未辦繼承登記不動產處理方式之敘述，何者正確？",{"webId":68,"year":69,"stem":70,"number":13},"house-110-1-land-tax-law-001",110,"依土地法規定，外國人投資有助於國內重大建設、整體經濟或農牧經營而需要取得土地時，應先經下列何者程序？",1786689133025]