[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-110-1-land-tax-law-023":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-110-1-土地法與土地相關稅法概要-023","house-110-1-land-tax-law-023",110,1,23,"有關中華民國境內居住之個人，依所得稅法規定計算之房屋、土地交易所得，減除當次交易依土地稅法第 30 條第 1 項規定公告土地現值計算之土地漲價總數額後之餘額，不併計綜合所得總額，其稅率計算下列何者正確？",{"A":17,"B":18,"C":19,"D":20},"持有房屋、土地之期間在三年以內者，稅率為百分之四十五","持有房屋、土地之期間超過三年，未逾五年者，稅率為百分之三十五","持有房屋、土地之期間超過五年，未逾十年者，稅率為百分之三十","持有房屋、土地之期間超過十年者，稅率為百分之十五","D",null,"本題考點：《所得稅法》第 14-4 條第三項所定中華民國境內居住之個人，房屋、土地交易所得依持有期間分段適用的稅率階梯。\n【正解理由】依《所得稅法》第 14-4 條第三項，個人計算之房屋、土地交易所得，減除當次交易依土地稅法第三十條第一項規定公告土地現值計算之土地漲價總數額後之餘額，不併計綜合所得總額，並按持有期間分段課稅；其中中華民國境內居住之個人持有房屋、土地之期間超過十年者，稅率為百分之十五，與 D 的敘述逐字相符，故選 D。\n【逐項排除】\n(A) 錯誤。《所得稅法》第 14-4 條第三項所定百分之四十五，適用的是持有期間在二年以內者，門檻寫成三年以內即偏離條文。\n(B) 錯誤。《所得稅法》第 14-4 條第三項的百分之三十五，對應「超過二年，未逾五年」，起算點是二年而非三年。\n(C) 錯誤。持有超過五年、未逾十年者，《所得稅法》第 14-4 條第三項定為百分之二十，並非百分之三十。\n(D) 正確。持有房屋、土地之期間超過十年者，《所得稅法》第 14-4 條第三項明定稅率為百分之十五。\n【記憶點】境內居住者的階梯記「二年四十五、五年三十五、十年二十、逾十年十五」，四個門檻各配一個稅率。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-110-1-land-tax-law-022","依契稅條例規定，以不動產為信託財產，受託人乙依信託本旨移轉信託財產與委託人甲以外之歸屬權利人丙時，應由何人估價立契，在規定之期限申報契稅？又其契稅稅率為何？",22,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-110-1-land-tax-law-024","依所得稅法規定，個人出售自住房屋、土地，依規定繳納之稅額，申請房地合一所得稅重購退稅之敘述，下列何者錯誤？",24,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-110-1-land-tax-law-021","平均地權條例第 74 條規定，依第 26 條規定限期建築之土地，有下列三種情形之一者，土地所有權人應於接到限期使用通知後，與承租人、借用人或地上權人協議建築、增建或改建；協議不成時，得終止租約、借貸或撤銷地上權。下列何者是規範中的情形？",21,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-110-1-land-tax-law-025","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？",25,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-110-1-land-tax-law-020","依土地稅法免徵土地增值稅之土地，主管稽徵機關依相關規定核定其移轉現值並發給免稅證明，以憑辦理土地所有權移轉登記，下列有關移轉現值核定之敘述何者正確？",20,{"webId":47,"stem":48,"number":13,"year":49,"session":13},"house-111-1-land-tax-law-001","下列有關未辦繼承登記不動產處理方式之敘述，何者正確？",111,[51,55,59,63,66],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-023",114,"依土地徵收條例規定，有關得為區段徵收之情形，下列何項非屬之？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-023",113,"下列有關契稅納稅義務人之敘述，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-023",112,"依所得稅法之規定，個人依第 14 條之 4 前 2 項規定計算之房屋、土地交易所得，減除當次交易依土地稅法第 30 條第 1 項規定公告土地現值計算之土地漲價總數額後之餘額，不併計綜合所得總額，按相關規定稅率計算應納稅額，其在中華民國境內居住之個人應納稅額，下列何者正確？",{"webId":64,"year":49,"stem":65,"number":14},"house-111-1-land-tax-law-023","依平均地權條例規定，實施市地重劃時，重劃區內供公共使用之道路等十項用地，應優先以下列何種土地抵充？",{"webId":67,"year":68,"stem":69,"number":14},"house-109-1-land-tax-law-023",109,"依土地法第 53 條規定，因地籍整理而發現之公有土地，下列敘述何者正確？",1786689132305]