[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-109-1-land-tax-law-001":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":24,"sameNumber":50,"hasEssay":23},"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":13,"stem":14,"options":15,"answer":20,"answerNote":21,"lawYear":12,"explanation":22,"freq":13,"indexable":23},"house-109-1-土地法與土地相關稅法概要-001","house-109-1-land-tax-law-001",109,1,"依房屋稅條例規定，下列敘述何者錯誤？",{"A":16,"B":17,"C":18,"D":19},"合法登記之工廠供直接生產使用之自有房屋，免徵房屋稅","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私有房屋，免徵房屋稅","房屋標準價格，每三年重行評定一次，並應依其耐用年數予以折舊，按年遞減其價格","各級政府機關及地方自治機關之公有辦公房屋及其員工宿舍，免徵房屋稅","A",null,"本題考點：《房屋稅條例》的減免規定分為「免徵」與「減半徵收」兩層，本題問的是哪一種房屋只給減半。\n【正解理由】依《房屋稅條例》第 15 條第二項第二款，「合法登記之工廠供直接生產使用之自有房屋」列於該項房屋稅減半徵收的名單，而非同條第一項的免徵名單；選項把減半寫成免徵，與條文不符，故選 A。\n【逐項排除】\n(A) 錯誤。工廠供直接生產使用之自有房屋，依《房屋稅條例》第 15 條第二項僅減半徵收，並非全免。\n(B) 正確。《房屋稅條例》第 15 條第一項第七款：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。\n(C) 正確。《房屋稅條例》第 11 條第二項：房屋標準價格，每三年重行評定一次，並應依其耐用年數予以折舊，按年遞減其價格。\n(D) 正確。《房屋稅條例》第 14 條第一款，將各級政府機關及地方自治機關之辦公房屋及其員工宿舍，列為公有房屋免徵房屋稅之情形。\n【記憶點】災損五成以上免徵、三成以上不及五成減半；工廠生產用自有房屋只到減半這一層。",true,[25,30,34,38,42,46],{"webId":26,"stem":27,"number":28,"year":29,"session":13},"house-108-1-land-tax-law-025","非都市土地依區域計畫法施行細則之規定，得劃定幾種使用區？編定幾種使用地？",25,108,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-109-1-land-tax-law-002","關於契稅稅率依契稅條例之規定，下列敘述何者錯誤？",2,{"webId":35,"stem":36,"number":37,"year":29,"session":13},"house-108-1-land-tax-law-024","依規定民國 109 年需辦理重新規定地價，下列對規定地價或重新規定地價之敘述，何項錯誤？",24,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-109-1-land-tax-law-003","土地所有權人於出售土地後，依土地稅法規定，下列何種情形得申請就其已納土地增值稅額內，退還其不足支付新購土地地價之數額？",3,{"webId":43,"stem":44,"number":45,"year":29,"session":13},"house-108-1-land-tax-law-023","區段徵收土地時，地價補償得經土地所有權人申請，以徵收後可供建築之抵價地折算抵付，而抵價地總面積，以徵收總面積百分之五十為原則，如因情況特殊，經上級主管機關核准者，不在此限，但不得少於百分之四十；惟曾經農地重劃者，該重劃地區部分之抵價地不得少於多少？",23,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-109-1-land-tax-law-004","依土地稅法規定，有關地價稅優惠稅率與減免，下列敘述何者錯誤？",4,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":13},"house-114-1-land-tax-law-001",114,"因土地登記有錯誤致人民受有損害，地政機關負損害賠償後，於登記人員未盡下列那一種注意義務時，得對登記人員行使求償權？",{"webId":56,"year":57,"stem":58,"number":13},"house-113-1-land-tax-law-001",113,"依平均地權條例規定，預售屋或新建成屋買賣契約之買受人，於簽訂買賣契約後，不得讓與或轉售買賣契約與第三人，但經其他中央主管機關公告得讓與或轉售之情形並經直轄市、縣（市）主管機關核准者，不在此限。買受人據此得讓與或轉售之戶（棟）數為何？",{"webId":60,"year":61,"stem":62,"number":13},"house-112-1-land-tax-law-001",112,"都市計畫公共設施保留地，未作任何使用並與使用中之土地隔離者，其地價稅之計徵，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":13},"house-111-1-land-tax-law-001",111,"下列有關未辦繼承登記不動產處理方式之敘述，何者正確？",{"webId":68,"year":69,"stem":70,"number":13},"house-110-1-land-tax-law-001",110,"依土地法規定，外國人投資有助於國內重大建設、整體經濟或農牧經營而需要取得土地時，應先經下列何者程序？",1786689132334]