[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-109-1-land-tax-law-018":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-109-1-土地法與土地相關稅法概要-018","house-109-1-land-tax-law-018",109,1,18,"依契稅條例規定，買賣契稅，應由下列何者申報納稅？",{"A":17,"B":18,"C":19,"D":20},"銀行","出賣人","買受人","不動產仲介公司","C",null,"本題考點：《契稅條例》各類契稅的申報納稅義務人，本題問買賣契稅。\n【正解理由】依《契稅條例》第 4 條，「買賣契稅，應由買受人申報納稅」。契稅是對取得不動產所有權或使用權的一方課徵，買賣情形取得所有權的是買受人，故選 C。\n【逐項排除】\n(A) 不是。銀行僅為提供貸款的金融機構，並未因買賣取得不動產權利，《契稅條例》第 4 條亦未以其為申報納稅義務人。\n(B) 不是。出賣人在不動產買賣中移出權利，依《契稅條例》第 4 條不負買賣契稅的申報納稅義務；土地有償移轉時依《土地稅法》第 5 條第一項第一款以原所有權人為土地增值稅之納稅義務人，屬另一稅目。\n(C) 是。理由如上，買賣契稅由買受人申報納稅。\n(D) 不是。不動產仲介公司居間促成交易，並非契約中取得不動產權利之人，《契稅條例》第 4 條未課予其申報納稅義務。\n【記憶點】契稅一律由「取得的一方」報繳：買賣找買受人、典權找典權人、贈與找受贈人。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-109-1-land-tax-law-017","依土地法規定，下列何種土地不得移轉、設定負擔或租賃於外國人？",17,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-109-1-land-tax-law-019","依房屋稅條例規定，房屋為信託財產者，於信託關係存續中，下列何者為房屋稅之納稅義務人？",19,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-109-1-land-tax-law-016","甲有 A 屋，與乙簽訂買賣契約但尚未為移轉登記，乙對甲的 A 屋移轉請求權申請預告登記。下列敘述何者最正確？",16,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-109-1-land-tax-law-020","依土地徵收條例第 25 條規定，被徵收之土地，所有權人死亡未辦竣繼承登記，其徵收補償費如何處理？",20,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-109-1-land-tax-law-015","土地或建築改良物，自繼承開始之日起逾 1 年未辦理繼承登記者，依土地法之規定，其處理程序何者正確？",15,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-109-1-land-tax-law-021","依都市計畫法規定，下列何種公共設施應按閭鄰單位或居民分布情形適當配置之？",21,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-018",114,"依都市計畫法規定，有關都市計畫之內容與實施，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-018",113,"依土地徵收條例規定，有關區段徵收範圍內土地，經規劃整理後之處理方式，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-018",112,"依土地法第三十四條之一執行要點規定，有關共有人權利之行使，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-018",111,"甲為中華民國境內居住之個人，他在 A 市持有已長達 10 年的 1 筆面積為 300 坪土地，於民國（下同）107 年間參加自辦市地重劃。該自辦市地重劃區於 110 年 6 月 1 日完成分配公告程序後，在 110 年 10 月 1 日完成重劃土地登記，在 110 年 10 月 20 日完成土地交接，甲取回 150 坪土地，重劃後評定價格每坪為 30 萬元。甲在 111 年 5 月 1 日趁土地高價時將 150 坪土地全數出售，每坪售價 40 萬元。請問甲依法要繳多少稅率的房地交易所得稅？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-018",110,"依非都市土地使用管制規則規定，土地使用編定後，其原有使用或原有建築物不合土地使用分區規定者，其使用限制，下列敘述何者錯誤？",1786689132492]