[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-107-1-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-107-1-土地法與土地相關稅法概要-019","house-107-1-land-tax-law-019",107,1,19,"下列土地關係人，何者非屬土地稅法第 3 條所定之地價稅納稅義務人？",{"A":17,"B":18,"C":19,"D":20},"承領土地，為承領人","承墾土地，為耕作權人","權屬不明土地，為主管稅捐稽徵機關指定之土地使用人","設有典權土地，為典權人","C",null,"本題考點：《土地稅法》第 3 條所定地價稅納稅義務人，與代繳義務人的區別。\n【正解理由】依《土地稅法》第 3 條第一項，地價稅或田賦之納稅義務人共四款：土地所有權人、設有典權土地為典權人、承領土地為承領人、承墾土地為耕作權人。C 所稱權屬不明土地以主管稽徵機關指定之土地使用人為義務人，出自《土地稅法》第 4 條第一項第二款，該條的規範對象是主管稽徵機關「得指定土地使用人負責代繳其使用部分之地價稅或田賦」，性質是代繳而非本稅之納稅義務，並不在第 3 條所定四款之列，故選 C。\n【逐項排除】\n(A) 承領土地為承領人，明列於《土地稅法》第 3 條第一項第三款，屬納稅義務人。\n(B) 承墾土地為耕作權人，明列於《土地稅法》第 3 條第一項第四款，屬納稅義務人。\n(C) 非《土地稅法》第 3 條所列。依《土地稅法》第 4 條第三項，代繳義務人代繳之地價稅或田賦，得抵付使用期間應付之地租或向納稅義務人求償——正因為他不是本稅的納稅義務人，才會有求償的設計。\n(D) 設有典權土地為典權人，明列於《土地稅法》第 3 條第一項第二款，屬納稅義務人。\n【記憶點】《土地稅法》第 3 條四款是所有權人、典權人、承領人、耕作權人；使用人只到代繳為止。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-107-1-land-tax-law-018","下列土地他項權利，何者為土地法所創設？",18,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-107-1-land-tax-law-020","土地為信託財產者，於信託關係存續中，以何人為地價稅或田賦之納稅義務人？",20,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-107-1-land-tax-law-017","依非都市土地使用管制規則規定，山坡地範圍內之土地，在未編定使用地類別前，適用林業用地之管制，下列何者不包含在內？",17,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-107-1-land-tax-law-021","配偶相互贈與之土地，得申請不課徵土地增值稅。但於再移轉第三人時，以該土地第一次贈與前之原規定地價或前次移轉現值為原地價，計算下列何種數值或數額，課徵土地增值稅？",21,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-107-1-land-tax-law-016","區域計畫法有關非都市土地許可開發之規定，下列敘述，何者錯誤？",16,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-107-1-land-tax-law-022","自用住宅用地得適用優惠稅率課徵地價稅，下列有關自用住宅用地要件之敘述，何者錯誤？",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",1786689132962]