[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-107-1-land-tax-law-025":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-025","house-107-1-land-tax-law-025",107,1,25,"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？",{"A":17,"B":18,"C":19,"D":20},"免稅所得額，以按該法第 14 條之 4 第 3 項規定計算之餘額不超過四百萬元為限","個人或其配偶、直系親屬辦竣戶籍登記、持有並居住於該房屋連續滿六年","交易前六年內，無出租、供營業或執行業務使用","個人與其配偶及未成年子女於交易前六年內未曾適用該法第 4 條之 5 第 1 項第 1 款規定","B",null,"本題考點：《所得稅法》第 4-5 條第一項第一款自住房屋、土地免稅額度的三項要件，以及可以適用的主體範圍。\n【正解理由】《所得稅法》第 4-5 條第一項第一款規定，得免納所得稅的自住房屋、土地限於「個人與其配偶及未成年子女」符合各目規定者，其中第一目為「個人或其配偶、未成年子女辦竣戶籍登記、持有並居住於該房屋連續滿六年」，辦竣戶籍登記並居住的主體只有本人、配偶與未成年子女三種。(B) 把主體寫成直系親屬，與該目所定範圍不同，故選 B。\n【逐項排除】\n(A) 對應《所得稅法》第 4-5 條第一項但書「符合第一款規定者，其免稅所得額，以按第十四條之四第三項規定計算之餘額不超過四百萬元為限」，敘述正確。\n(B) 該目的戶籍與居住主體不及於一般直系親屬，本項擴張了適用主體，敘述錯誤。\n(C) 對應《所得稅法》第 4-5 條第一項第一款第二目「交易前六年內，無出租、供營業或執行業務使用」，敘述正確。\n(D) 對應《所得稅法》第 4-5 條第一項第一款第三目「個人與其配偶及未成年子女於交易前六年內未曾適用本款規定」，敘述正確。\n【記憶點】自住優惠只認本人、配偶、未成年子女，配三個六年：戶籍與居住滿六年、六年內不出租不營業、六年內只能用一次。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":13,"year":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":33,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":33,"session":13},"house-108-1-land-tax-law-003","平均地權條例規定照價收買後之土地，其權屬應為？",3,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-025",114,"政府為解決因經費問題無法於短期內徵收公共設施保留地，以至於影響土地所有權人之權益，於是採取若干措施，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-025",113,"依所得稅法規定，個人以自有土地與營利事業合作興建房屋，自土地取得之日起算五年內完成並銷售該房屋、土地者，其所得稅稅率為何？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-025",112,"有關土地利用計畫之通盤檢討相關規定，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-025",111,"依平均地權條例規定，下列銷售預售屋者相關規定之敘述，何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-025",110,"依所得稅法規定，陳先生在 110 年 10 月以 900 萬元出售其於 107 年以 700 萬元購入之房地產，110 年當期土地之公告現值為 800 萬元，陳先生個人未提示因取得、改良及移轉而支付之費用時，稽徵機關得以多少元計算其費用？",1786689133021]