[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-108-1-land-tax-law-010":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-108-1-土地法與土地相關稅法概要-010","house-108-1-land-tax-law-010",108,1,10,"下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"個人房屋、土地交易損失，得自交易日以後五年內之房屋、土地交易所得減除之","個人房屋、土地交易損失，得自交易日以後七年內之房屋、土地交易所得減除之","重購之自住房屋、土地，於重購後五年內改作其他用途或再行移轉時，應追繳原扣抵或退還稅額","重購之自住房屋、土地，於重購後七年內改作其他用途或再行移轉時，應追繳原扣抵或退還稅額","C",null,"本題考點：房地合一課稅制下，房屋土地交易損失的減除年限，以及重購自住房地退稅的追繳期間。\n【正解理由】《所得稅法》第 14 條之 8 第三項規定「前二項重購之自住房屋、土地，於重購後五年內改作其他用途或再行移轉時，應追繳原扣抵或退還稅額」。追繳的觀察期間逐字為重購後五年內，本項與條文相符，故選 C。\n【逐項排除】\n(A) 《所得稅法》第 14 條之 4 第二項規定，個人房屋、土地交易損失得自交易日以後三年內之房屋、土地交易所得減除之，本項寫成五年。\n(B) 《所得稅法》第 14 條之 4 第二項所定年限同為三年，本項寫成七年，該項並無七年的規定。\n(C) 與《所得稅法》第 14 條之 8 第三項逐字相符：重購之自住房屋、土地於重購後五年內改作其他用途或再行移轉時，應追繳原扣抵或退還稅額。\n(D) 《所得稅法》第 14 條之 8 第三項所定期間為五年，本項寫成七年，年限不符。\n【記憶點】交易損失往後減三年，重購退稅追五年——三年減損、五年追繳，兩個數字不要對調。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-108-1-land-tax-law-009","山坡地範圍內森林區、山坡地保育區及風景區之土地，在未編定使用地之類別前，適用何種管制？",9,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-108-1-land-tax-law-011","依土地稅法規定，關於地價稅之納稅義務人，下列何項敘述錯誤？",11,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-108-1-land-tax-law-008","預告登記，對於因下列何種法律行為或事實而為之新登記，無排除之效力？",8,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-108-1-land-tax-law-012","依都市計畫法規定，都市計畫區內之公園、體育場所、綠地、廣場及兒童遊樂場，應依計畫人口密度及自然環境，作有系統之布置，除具有特殊情形外，其占用土地總面積不得少於全部計畫面積百分之幾？",12,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-108-1-land-tax-law-007","下列有關平均地權條例及土地稅法中有關累進課地價稅之敘述，何者正確？",7,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-108-1-land-tax-law-013","依平均地權條例之規定，直轄市或縣（市）政府對於尚未建築之私有建築用地之處理方式，下列何項敘述錯誤？",13,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-010",114,"土地法第 78 條第 8 款所稱限制登記，謂限制登記名義人處分其土地權利所為之登記，下列何者非屬之？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-010",113,"依土地法規定，逾期未辦繼承之土地於標售時，有關優先購買權人之順序依序為何？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-010",112,"依平均地權條例之規定，委託不動產經紀業代銷預售屋者，應於何時向直轄市、縣（市）主管機關申報登錄資訊？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-010",111,"下列何類徵收事業之需用土地人在補償費未發給完竣前，或未核定發給抵價地前，因公共安全急需，得先進入被徵收土地內工作？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-010",110,"依平均地權條例規定，預售屋買受人將已付定金，確立買賣標的物及價金等事項之書面契據，轉售予第三人時，由直轄市、縣（市）主管機關按戶（棟）處罰新臺幣多少元？",1786689132657]