[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-106-1-land-tax-law-005":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-005","house-106-1-land-tax-law-005",106,1,5,"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？",{"A":17,"B":18,"C":19,"D":20},"繼承","贈與","設典","分割","B",null,"本題考點：建築物於建造完成前變更起造人名義的契稅課免，關鍵在變更的原因是不是買賣、交換或贈與。\n【正解理由】依《契稅條例》第 14 條第四款，建築物於建造完成前變更起造人名義者免徵契稅，但依《契稅條例》第 12 條第二項規定應申報納稅者，不適用之；而《契稅條例》第 12 條第二項明定，建築物於建造完成前，因買賣、交換、贈與，以承受人為建造執照原始起造人或中途變更起造人名義，並取得使用執照者，應由使用執照所載起造人申報納稅。贈與正是該項列舉的三種原因之一，故選 B。\n【逐項排除】\n(A) 繼承：不在《契稅條例》第 12 條第二項所列買賣、交換、贈與之內，回歸《契稅條例》第 14 條第四款免徵契稅。\n(B) 贈與：《契稅條例》第 12 條第二項明文列舉，應由使用執照所載起造人申報納稅，本項正確。\n(C) 設典：《契稅條例》第 12 條第二項所定原因僅買賣、交換、贈與三者，設典並未列入。\n(D) 分割：同樣不在《契稅條例》第 12 條第二項的列舉範圍，仍適用免徵規定。\n【記憶點】建造完成前換起造人原則免契稅，只有買賣、交換、贈與這三種原因要課。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"year":12,"session":13},"house-106-1-land-tax-law-003","下列何種登記免納登記費？",3,{"webId":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-land-tax-law-008","下列有關都市計畫主要計畫之擬定及核定程序規定，何者錯誤？",8,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-005",114,"下列關於房屋稅納稅義務人的認定，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-005",113,"依土地徵收條例規定，有關徵收之撤銷或廢止之敘述，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-005",112,"依土地稅法規定，地價稅之稅率，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-005",111,"依契稅條例之規定，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-005",110,"依土地法規定，房屋租用相關規定，下列何者錯誤？",1786689133070]