[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-107-1-land-tax-law-023":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-023","house-107-1-land-tax-law-023",107,1,23,"買賣契稅之稅率，為其契價百分之六。所稱契價，以何者為準？",{"A":17,"B":18,"C":19,"D":20},"以實際買賣價格為準","以當地不動產評價委員會評定之標準價格為準","以當地地價及標準地價評議委員會評定之標準價格為準","以當地建築主管機關公告之房屋造價為準","B",null,"本題考點：《契稅條例》第 3 條稅率所稱「契價」，是由哪個委員會、以何種價格認定。\n【正解理由】《契稅條例》第 3 條第一款規定買賣契稅為其契價百分之六；同法第 13 條第一項規定「第三條所稱契價，以當地不動產評價委員會評定之標準價格為準。但依第十一條取得不動產之移轉價格低於評定標準價格者，從其移轉價格」，契價的認定機關即為當地不動產評價委員會，認定標準即為該委員會評定之標準價格，故選 B。\n【逐項排除】\n(A) 《契稅條例》第 13 條第一項但書只在依同條例第 11 條取得不動產、且移轉價格低於評定標準價格時才從其移轉價格，實際買賣價格並不是契價的一般認定標準。\n(B) 與《契稅條例》第 13 條第一項本文逐字相符，敘述正確。\n(C) 標準地價評議委員會與地價評議委員會處理的是地價事項，如《土地法》第 154 條第二項的標準地價異議評議、《平均地權條例》第 4 條所定地價評議委員會，與房屋契價的評定無關。\n(D) 房屋造價不是法定的契價標準；房屋現值依《房屋稅條例》第 10 條第一項，是由主管稽徵機關依不動產評價委員會評定之標準核計。\n【記憶點】契價要問的是誰評的：房屋歸不動產評價委員會，地價歸地價評議委員會。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-107-1-land-tax-law-024","依房屋稅條例規定，私有房屋受重大災害時，有關房屋稅之減免，下列敘述何者正確？",24,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-107-1-land-tax-law-025","依所得稅法規定，有關出售自住房屋，其房地交易所得稅之優惠，下列敘述，何者錯誤？",25,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":13,"year":49,"session":13},"house-108-1-land-tax-law-001","私有土地所有權之移轉、設定負擔或租賃，如有妨害基本國策者，中央地政機關得報請下列何機關制止之？",108,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-023",114,"依土地徵收條例規定，有關得為區段徵收之情形，下列何項非屬之？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-023",113,"下列有關契稅納稅義務人之敘述，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-023",112,"依所得稅法之規定，個人依第 14 條之 4 前 2 項規定計算之房屋、土地交易所得，減除當次交易依土地稅法第 30 條第 1 項規定公告土地現值計算之土地漲價總數額後之餘額，不併計綜合所得總額，按相關規定稅率計算應納稅額，其在中華民國境內居住之個人應納稅額，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-023",111,"依平均地權條例規定，實施市地重劃時，重劃區內供公共使用之道路等十項用地，應優先以下列何種土地抵充？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-023",110,"有關中華民國境內居住之個人，依所得稅法規定計算之房屋、土地交易所得，減除當次交易依土地稅法第 30 條第 1 項規定公告土地現值計算之土地漲價總數額後之餘額，不併計綜合所得總額，其稅率計算下列何者正確？",1786689133000]