[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-106-1-land-tax-law-019":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-019","house-106-1-land-tax-law-019",106,1,19,"甲之土地、房屋於 106 年 7 月 1 日設定典權並完成移轉登記予乙。下列有關納稅義務人之規定，何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"當年度地價稅之納稅義務人為甲","107 年期房屋稅之納稅義務人為乙","典權契稅之納稅義務人為乙","土地增值稅之納稅義務人為甲","A",null,"本題考點：土地與房屋設定典權後，地價稅、房屋稅、契稅、土地增值稅四種稅的納稅義務人各歸何人。\n【正解理由】依《土地稅法》第 3 條第一項第二款，地價稅或田賦之納稅義務人，設有典權土地為典權人。本題土地已於 106 年 7 月 1 日設定典權並完成移轉登記予乙，該年度地價稅的納稅義務人應為典權人乙；本選項寫成甲，與條文不合，故選 A。\n【逐項排除】\n(A) 設有典權之土地，《土地稅法》第 3 條第一項第二款把納稅義務人指定為典權人，本選項把它寫回甲，為本題所問的錯誤選項。\n(B) 依《房屋稅條例》第 4 條第一項，房屋稅向房屋所有人徵收之，其設有典權者，向典權人徵收之，故 107 年期房屋稅由乙負擔，本選項正確。\n(C) 依《契稅條例》第 5 條，典權契稅應由典權人申報納稅，故為乙，本選項正確。\n(D) 依《土地稅法》第 5 條第一項第三款，土地設定典權者，土地增值稅之納稅義務人為出典人，故為甲，本選項正確。\n【記憶點】典權一設定，地價稅、房屋稅、契稅全跟著典權人走，只有土地增值稅留在出典人身上。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-106-1-land-tax-law-018","甲之土地於 106 年 10 月 1 日贈與並移轉登記予乙，請問 106 年期地價稅之納稅義務人為何？",18,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-106-1-land-tax-law-020","甲出售市價 2,000 萬元之房屋連同基地，出售時土地公告現值總額為 1,000 萬元，房屋課稅現值為 300 萬元，繳納土地增值稅 100 萬元。如果甲符合自用住宅用地之規定，請問甲至少應買多少錢之房屋土地才能申請退還土地增值稅 100 萬元？",20,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-106-1-land-tax-law-017","下列何者非申請自住房屋稅稅率之要件？",17,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-106-1-land-tax-law-021","土地稅法規定農業用地移轉與自然人時，得申請不課徵土地增值稅。此處所稱農業用地，下列規定何者錯誤？",21,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-106-1-land-tax-law-016","下列有關契稅之申報起算日規定，何者錯誤？",16,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-land-tax-law-022","被徵收之土地，有下列何種情形時，原土地所有權人得於徵收公告之日起 20 年內，向該管直轄市或縣（市）主管機關申請照原徵收補償價額收回其土地？",22,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-019",114,"依國土計畫法規定，關於中央主管機關應辦理之事項，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-019",113,"依房屋稅條例規定，起造人持有使用執照所載用途為住家用之待銷售房屋，於起課房屋稅二年內，其房屋稅之稅率為何？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-019",112,"依土地法規定，有關地籍測量之相關規定，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-019",111,"依土地徵收條例規定，已公告徵收之土地，因作業錯誤，致原徵收之土地不在工程用地範圍內者，應如何處理？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-019",110,"依土地稅法規定，土地所有權人第一次出售其自用住宅用地，其適用自用住宅用地特別稅率之要件，下列敘述何者正確？ ①都市土地面積未超過三公畝部分和非都市土地面積未超過七公畝部分 ②其土地增值稅統就該部分之土地漲價總數額按百分之十徵收之 ③需土地於出售前 5 年內，不曾供營業使用或出租者 ④土地所有權人與其配偶及未成年直系親屬需於該地辦竣戶籍登記",1786689133193]