[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-108-1-land-tax-law-016":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-016","house-108-1-land-tax-law-016",108,1,16,"甲將其所有 X 地號土地出售予乙後，由甲會同乙申辦土地買賣移轉登記時，請問本案應按何標準計收千分之一的登記費？",{"A":17,"B":18,"C":19,"D":20},"該筆土地的公告現值","該筆土地的公告地價","該筆土地的買賣實價","該筆土地的申報地價","D",null,"本題考點：土地權利變更登記的登記費計收基準。\n【正解理由】《土地法》第 76 條第一項規定「聲請為土地權利變更登記，應由權利人按申報地價或權利價值千分之一繳納登記費。」甲乙間的土地買賣移轉登記屬土地權利變更登記，題幹所稱千分之一即出自該項，其計費基準為申報地價，故選 D。\n【逐項排除】\n(A) 錯誤。公告現值依《土地稅法》第 12 條，指直轄市及縣（市）政府依平均地權條例公告之土地現值，其作用是土地移轉現值的審核標準，不是登記費的計費基準。\n(B) 錯誤。公告地價是《平均地權條例》第 16 條計算申報地價的參照值，未於公告期間申報者以公告地價百分之八十為申報地價，申報超過百分之一百二十者以百分之一百二十為準，公告地價本身不是登記費的計費標準。\n(C) 錯誤。買賣實價是《平均地權條例》第 47 條第二項應申報登錄之成交案件實際資訊，同條例第 47 條並明定已登錄之不動產交易價格資訊，在相關配套措施完全建立並完成立法後始得為課稅依據，登記費不按實價計收。\n(D) 正確，為本題所選。《土地法》第 76 條第一項的計費基準就是申報地價。\n【記憶點】總登記千分之二、權利變更登記千分之一，兩者都按申報地價計收。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-108-1-land-tax-law-015","都市計畫應依據現在及既往情況，並預計未來幾年內之發展情形訂定之？",15,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-108-1-land-tax-law-017","已公告徵收之土地，需用土地人應切實按核准計畫及所定期限使用。在未依徵收計畫完成使用前，需用土地人應每年檢討其興辦事業計畫，並由其上級事業主管機關列管。有下列那種情形，應辦理撤銷徵收？",17,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-108-1-land-tax-law-014","出租之公、私有耕地因實施市地重劃致不能達到原租賃之目的者，可由直轄市或縣（市）政府逕為註銷其租約並通知當事人，如重劃後分配土地者，承租人得請求之補償，下列何項為正確？",14,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-108-1-land-tax-law-018","下列土地何者屬於土地法第四條所稱的公有土地？",18,{"webId":43,"stem":44,"number":45,"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,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-108-1-land-tax-law-019","依法得分割之共有土地或建築改良物，共有人不能自行協議分割者，任何共有人得申請該管直轄市、縣（市）地政機關調處，不服調處者，應於接到調處通知後幾日內向司法機關訴請處理？",19,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-016",114,"依契稅條例規定，有關納稅義務人繳納契稅期限及罰則之規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-016",113,"依土地法規定，下列有關逾期未辦繼承登記案件應由地政機關書面通知繼承人之情形，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-016",112,"我國物權係採法定主義，於土地所有權以外之其他不動產物權，謂之他項權利，依民法及土地法之規定，下列何者非屬物權？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-016",111,"依土地法規定，租用建築房屋之基地，發生下列何種情形時，出租人不得收回？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-016",110,"私有公共設施保留地得申請與公有非公用土地辦理交換，依都市計畫法之規定，不受下列那些法規相關規定之限制？①土地法 ②所得稅法 ③國有財產法 ④各級政府財產管理法令",1786689132717]