[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-106-1-land-tax-law-010":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-010","house-106-1-land-tax-law-010",106,1,10,"下列何者不符合申請自用住宅用地之土地增值稅稅率規定？",{"A":17,"B":18,"C":19,"D":20},"出售前 1 年內，未營業使用或出租","都市土地面積未超過 3 公畝部分或非都市土地面積未超過 7 公畝部分","土地所有權人與其配偶及未成年之受扶養親屬，適用自用住宅用地稅率者，以一處為限","土地所有權人或其配偶、直系親屬於該地辦竣戶籍登記","C",null,"本題考點：土地增值稅自用住宅用地優惠稅率的要件，與地價稅自用住宅限制的分辨。\n【正解理由】依《土地稅法》第 34 條，出售自用住宅用地者，都市土地未超過三公畝或非都市土地未超過七公畝部分按百分之十徵收土地增值稅，出售前一年內曾供營業使用或出租者不適用，且同條第四項明定依該稅率繳納者以一次為限。本選項所寫的以一處為限，是《土地稅法》第 17 條第三項對地價稅自用住宅用地稅率所設的限制，故選 C。\n【逐項排除】\n(A) 出售前 1 年內未營業使用或出租：與《土地稅法》第 34 條第二項相符，屬適用要件。\n(B) 都市土地未超過 3 公畝或非都市土地未超過 7 公畝：與《土地稅法》第 34 條第一項的面積門檻相符。\n(C) 適用者以一處為限：此為《土地稅法》第 17 條第三項的地價稅規定，土地增值稅則是以一次為限，本項不符。\n(D) 土地所有權人或其配偶、直系親屬辦竣戶籍登記：與《土地稅法》第 9 條自用住宅用地之定義相符。\n【演算步驟】自用住宅用地土地增值稅 = 土地漲價總數額 × 10%。設都市自用住宅用地 200 平方公尺（門檻 3 公畝 = 300 平方公尺），土地漲價總數額為新臺幣 1,000,000 元，應納土地增值稅 = 新臺幣 1,000,000 元 × 10% = 新臺幣 100,000 元。\n【記憶點】地價稅一處、土地增值稅一次，門檻同為都市三公畝、非都市七公畝。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-106-1-land-tax-law-009","依土地法規定，公有土地之撥用程序為何？",9,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-106-1-land-tax-law-011","下列何種情形免徵契稅？",11,{"webId":35,"stem":36,"number":37,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-106-1-land-tax-law-012","下列何者是土地增值稅的課稅基礎？",12,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-land-tax-law-013","下列有關規定地價之規定，何者錯誤？",13,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-010",114,"土地法第 78 條第 8 款所稱限制登記，謂限制登記名義人處分其土地權利所為之登記，下列何者非屬之？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-010",113,"依土地法規定，逾期未辦繼承之土地於標售時，有關優先購買權人之順序依序為何？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-010",112,"依平均地權條例之規定，委託不動產經紀業代銷預售屋者，應於何時向直轄市、縣（市）主管機關申報登錄資訊？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-010",111,"下列何類徵收事業之需用土地人在補償費未發給完竣前，或未核定發給抵價地前，因公共安全急需，得先進入被徵收土地內工作？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-010",110,"依平均地權條例規定，預售屋買受人將已付定金，確立買賣標的物及價金等事項之書面契據，轉售予第三人時，由直轄市、縣（市）主管機關按戶（棟）處罰新臺幣多少元？",1786689133118]