[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-107-1-land-tax-law-024":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-024","house-107-1-land-tax-law-024",107,1,24,"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？",{"A":17,"B":18,"C":19,"D":20},"毀損面積佔整棟面積三成以上，不及五成之房屋，免徵房屋稅","毀損面積佔整棟面積五成以上，必須修復始能使用之房屋，免徵房屋稅","毀損面積佔整棟面積五成以上，其房屋稅減半徵收","毀損面積佔整棟面積五成以上，必須修復始能使用之房屋，其房屋稅減半徵收","B",null,"本題考點：《房屋稅條例》第 15 條就受重大災害之私有房屋所設的免徵與減半徵收，兩者以毀損面積比例劃界。\n【正解理由】《房屋稅條例》第 15 條第一項第七款規定，私有房屋「受重大災害，毀損面積佔整棟面積五成以上，必須修復始能使用之房屋」免徵房屋稅；同條第二項第四款則規定「受重大災害，毀損面積佔整棟面積三成以上不及五成之房屋」房屋稅減半徵收。(B) 的毀損比例、必須修復始能使用的要件與免徵效果三者都與第一項第七款相符，故選 B。\n【逐項排除】\n(A) 毀損面積三成以上不及五成者，依《房屋稅條例》第 15 條第二項第四款是減半徵收，本項寫成免徵，把稅捐效果拉到了另一個級距。\n(B) 逐字對應《房屋稅條例》第 15 條第一項第七款的比例、要件與效果，敘述正確。\n(C) 本項只寫毀損五成以上，漏掉「必須修復始能使用」這道要件，而且該情形依《房屋稅條例》第 15 條第一項第七款為免徵，並非減半徵收。\n(D) 本項要件與《房屋稅條例》第 15 條第一項第七款相同，但該款所定效果是免徵房屋稅，寫成減半徵收即與條文不符。\n【記憶點】五成以上又非修不可就免徵，三成以上不及五成減半，比例與效果要成對背。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-107-1-land-tax-law-023","買賣契稅之稅率，為其契價百分之六。所稱契價，以何者為準？",23,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":13,"year":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":41,"session":13},"house-108-1-land-tax-law-002","因登記錯誤遺漏或虛偽致受有損害者，由該地政機關負損害賠償責任，此項損害賠償之請求，如經該地政機關拒絕，受損害人得採取下列何種處理方式？",2,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-024",114,"依土地稅法規定，土地所有權人申請自用住宅用地，其地價稅按千分之二計徵，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-024",113,"依房屋稅條例規定，下列有關自住使用之住家用房屋適用 1.2%計徵房屋稅之要件，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-024",112,"依土地稅法之規定，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，下列何項非屬所規範者？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-024",111,"下列何者不屬於平均地權條例獎勵土地所有權人自行辦理市地重劃事業之獎勵事項？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-024",110,"依所得稅法規定，個人出售自住房屋、土地，依規定繳納之稅額，申請房地合一所得稅重購退稅之敘述，下列何者錯誤？",1786689133009]