[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-106-1-land-tax-law-003":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-106-1-土地法與土地相關稅法概要-003","house-106-1-land-tax-law-003",106,1,3,"下列何種登記免納登記費？",{"A":17,"B":18,"C":19,"D":20},"土地總登記","限制登記","繼承登記","共有物分割登記","B",null,"本題考點：土地登記規費的收取與免繳範圍，關鍵在哪些登記依法完全不必繳納登記費。\n【正解理由】依《土地法》第 78 條，免繳納登記費者為因土地重劃之變更登記、更正登記、消滅登記、塗銷登記、更名登記、住址變更登記、標示變更登記及限制登記共八款，限制登記名列其中，故選 B。\n【逐項排除】\n(A) 土地總登記：依《土地法》第 65 條，土地總登記應由權利人按申報地價或土地他項權利價值繳納登記費千分之二，不在免繳之列。\n(B) 限制登記：為《土地法》第 78 條列舉八款免繳登記費事項的最後一款，本項正確。\n(C) 繼承登記：屬土地權利移轉所生的變更登記，依《土地法》第 76 條第一項，應由權利人按申報地價或權利價值千分之一繳納登記費。\n(D) 共有物分割登記：《土地法》第 72 條將分割列為應為變更登記之情形，其登記費依《土地法》第 76 條第一項按千分之一繳納，並非免繳。\n【記憶點】重劃、更正、消滅、塗銷、更名、住址、標示、限制，這八種登記免繳登記費。",true,[26,30,34,37,41,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":13,"year":12,"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？",{"webId":38,"stem":39,"number":40,"year":12,"session":13},"house-106-1-land-tax-law-005","建築物於建造完成前，因何種原因而變更起造人名義，並取得使用執照者，應申報繳納契稅？",5,{"webId":42,"stem":43,"number":44,"year":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-land-tax-law-006","依土地法第 100 條之規定，出租人因下列何項情形，得收回房屋？",6,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-003",114,"辦理土地徵收時，徵收事業經行政院核定為重大建設，徵收範圍內之特定農業區農牧用地，如土地所有權人對於土地列入徵收範圍有爭議，經說明後仍有異議，則中央目的事業主管機關應辦理那一項民眾參與方式？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-003",113,"依平均地權條例規定，有關私法人買受供住宅使用之房屋，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-003",112,"依土地稅法規定，已規定地價之土地設定典權時之預繳土地增值稅，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-003",111,"依土地稅法規定，土地所有權人辦理土地移轉繳納土地增值稅時，在其持有土地期間內，因重新規定地價增繳之地價稅，准予抵繳其應納之土地增值稅之總額，以不超過土地移轉時應繳增值稅總額多少為限？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-003",110,"依土地法之規定，無保管或使用機關之公有土地及因地籍整理而發現之公有土地，應如何處理？",1786689133040]