[{"data":1,"prerenderedAt":55},["ShallowReactive",2],{"q-house-106-1-land-tax-law-040":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-040","house-106-1-land-tax-law-040",106,1,40,"甲 105 年 6 月買入 A 房地，購入成本 1,300 萬元，於 106 年 2 月以 2,000 萬元出售 A 房地時，繳納土地增值稅 10 萬元（土地漲價總數額為 100 萬元），因取得、改良及移轉而支付的費用 50 萬元，其應納交易所得稅若干？",{"A":17,"B":18,"C":19,"D":20},"1,925,000 元","2,240,000 元","2,475,000 元","2,880,000 元","C",null,"本題考點：房地合一交易所得的所得額計算與持有期間稅率。\n【正解理由】依《所得稅法》第 14-4 條第一項，出價取得者以成交價額減除原始取得成本與取得、改良及移轉費用後之餘額為所得額，同項但書排除已納土地增值稅；同條第三項再減除當次交易之土地漲價總數額，餘額按持有期間適用稅率，持有一年以內者稅率百分之四十五。本題持有未滿一年，故選 C。\n【逐項排除】\n(A) 稅率錯：新臺幣 1,925,000 元係課稅餘額按百分之三十五計算，該稅率適用於持有逾一年未逾二年者。\n(B) 兩處都錯：新臺幣 2,240,000 元把已納土地增值稅當費用減除、漏減土地漲價總數額，又誤用百分之三十五。\n(C) 正確，減除項目與稅率均合於《所得稅法》第 14-4 條。\n(D) 減除項錯：新臺幣 2,880,000 元以已納土地增值稅取代土地漲價總數額，稅率選對。\n【演算步驟】交易所得額＝成交價額−取得成本−取得改良移轉費用＝新臺幣 20,000,000 元−13,000,000 元−500,000 元＝新臺幣 6,500,000 元。課稅餘額＝交易所得額−土地漲價總數額＝新臺幣 6,500,000 元−1,000,000 元＝新臺幣 5,500,000 元。應納稅額＝新臺幣 5,500,000 元×45%＝新臺幣 2,475,000 元。\n【記憶點】土地增值稅不能當費用，能扣的是土地漲價總數額；稅率看持有幾年。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-106-1-land-tax-law-039","依土地法及平均地權條例對於空地及荒地之規定，下列敘述何者錯誤？",39,{"webId":31,"stem":32,"number":13,"year":33,"session":13},"house-107-1-land-tax-law-001","關於土地權利變更登記，下列何者正確？",107,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-106-1-land-tax-law-038","依土地法之規定，聲請為土地權利變更登記，應檢附什麼文件？",38,{"webId":39,"stem":40,"number":41,"year":33,"session":13},"house-107-1-land-tax-law-002","下列土地，何者非屬土地法規定不得為私有之土地？",2,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-106-1-land-tax-law-037","都市計畫發布實施後，應依何法之規定，實施建築管理？",37,{"webId":47,"stem":48,"number":49,"year":33,"session":13},"house-107-1-land-tax-law-003","下列何種登記，應繳納登記費？",3,[51],{"webId":52,"year":53,"stem":54,"number":14},"house-105-1-land-tax-law-040",105,"關於地用與徵收的敘述，下列何者正確？",1786689133571]