[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-106-1-land-tax-law-020":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-020","house-106-1-land-tax-law-020",106,1,20,"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？",{"A":17,"B":18,"C":19,"D":20},"不問市價，只要新購土地之公告土地現值大於 900 萬元","不問市價，只要新購土地之公告土地現值大於 1,000 萬元","新購之房屋現值大於 300 萬元，房屋連同基地之市價大於 2,000 萬元","新購房屋連同基地之市價大於 2,000 萬元","B",null,"本題考點：自用住宅用地重購退還土地增值稅的門檻，與「地價」的認定。\n【正解理由】依《土地稅法》第 35 條第一項第一款，自用住宅用地出售後二年內重購自用住宅用地者，其新購土地地價超過原出售土地地價扣除繳納土地增值稅後之餘額者，得就其已納土地增值稅額內，退還其不足支付新購土地地價之數額；同法第 36 條並定原出售與新購土地地價，均以該次移轉計徵土地增值稅之地價為準，即公告土地現值。要全額退還 100 萬元，新購土地公告現值須大於 1,000 萬元，故選 B。\n【逐項排除】\n(A) 新購土地公告現值只大於 900 萬元時，只能退還超出 900 萬元的部分，退不滿 100 萬元。\n(B) 新購土地公告現值大於 1,000 萬元時，不足支付之數額達 100 萬元，可全額退還，此即正解。\n(C) 房屋現值不是《土地稅法》第 36 條所稱地價，退還的是土地增值稅。\n(D) 市價不是《土地稅法》第 36 條的計算基礎，以市價設門檻無依據。\n【演算步驟】退稅額 ＝ 新購土地地價 －（原出售土地地價 － 已納土地增值稅），上限為已納稅額。原出售土地地價 ＝ 新臺幣 1,000 萬元；已納稅額 ＝ 100 萬元；餘額 ＝ 900 萬元；須 新購土地地價 － 900 萬元 ≧ 100 萬元，即新購土地地價 ≧ 1,000 萬元。\n【記憶點】重購退稅只認公告土地現值，門檻是原地價扣稅後餘額加回已納稅額。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-106-1-land-tax-law-019","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？",19,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-land-tax-law-023","下列何者為撤銷徵收之原因？",23,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-020",114,"有關自辦土地重劃，依相關法規之規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-020",113,"依契稅條例規定，有關申報契稅之起算日期，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-020",112,"依土地法之規定，有關土地登記之損害賠償，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-020",111,"聲請為土地權利變更登記之案件，在登記尚未完畢前，登記機關接獲法院為何種囑託登記時，應即改辦之？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-020",110,"依土地稅法免徵土地增值稅之土地，主管稽徵機關依相關規定核定其移轉現值並發給免稅證明，以憑辦理土地所有權移轉登記，下列有關移轉現值核定之敘述何者正確？",1786689133386]