[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-106-1-land-tax-law-004":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":49,"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-004","house-106-1-land-tax-law-004",106,1,4,"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？",{"A":17,"B":18,"C":19,"D":20},"以原土地所有權人完成移轉登記之日當期公告土地現值","以原土地所有權人權利取得之日當期公告土地現值","以原土地所有權人實際領回抵價地之地價","以原土地所有權人領得之補償地價總額","C",null,"本題考點：區段徵收領回抵價地者，該抵價地第一次移轉課徵土地增值稅時，原地價的認定基準。\n【正解理由】依《土地稅法》第 39-1 條第二項，區段徵收之土地以抵價地補償其地價者免徵土地增值稅，「但領回抵價地後第一次移轉時，應以原土地所有權人實際領回抵價地之地價為原地價，計算漲價總數額，課徵土地增值稅」；《平均地權條例》第 42-1 條第二項亦為相同文字，故選 C。\n【逐項排除】\n(A) 以完成移轉登記之日當期公告土地現值：條文所定原地價繫於領回抵價地時的地價，與日後移轉登記日的公告土地現值無關。\n(B) 以權利取得之日當期公告土地現值：《土地稅法》第 39-1 條第二項並未以公告土地現值作為原地價基準，本項不合條文。\n(C) 以原土地所有權人實際領回抵價地之地價：與《土地稅法》第 39-1 條第二項但書、《平均地權條例》第 42-1 條第二項但書文字相符，本項正確。\n(D) 以原土地所有權人領得之補償地價總額：領回抵價地者本即未領取現金補償，且條文明定基準為實際領回抵價地之地價。\n【記憶點】抵價地當下免徵，第一次移轉時的原地價就是當初實際領回抵價地之地價。",true,[26,30,34,38,42,45],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-106-1-land-tax-law-003","下列何種登記免納登記費？",3,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"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":46,"stem":47,"number":48,"year":12,"session":13},"house-106-1-land-tax-law-007","依 105 年 1 月 1 日起實施的房地合一所得稅制規定，因財政部公告之調職、非自願離職或其他非自願性因素，交易持有期間在 2 年以下之房屋、土地者，其稅率為何？",7,[50,54,58,62,66],{"webId":51,"year":52,"stem":53,"number":14},"house-114-1-land-tax-law-004",114,"依土地稅法之規定，一般地價稅的基本稅率為多少？",{"webId":55,"year":56,"stem":57,"number":14},"house-113-1-land-tax-law-004",113,"依都市計畫法規定，有關主要計畫之核定，下列何者正確？",{"webId":59,"year":60,"stem":61,"number":14},"house-112-1-land-tax-law-004",112,"土地所有權經法院判決移轉登記者，土地增值稅申報移轉現值之審核標準，下列何者正確？",{"webId":63,"year":64,"stem":65,"number":14},"house-111-1-land-tax-law-004",111,"依房屋稅條例之規定，下列有關房屋稅納稅義務人之敘述，何者錯誤？",{"webId":67,"year":68,"stem":69,"number":14},"house-110-1-land-tax-law-004",110,"依土地法規定，聲請為土地權利變更登記，應繳納登記費，下列敘述何者正確？",1786689133061]