[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-110-1-land-tax-law-024":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-024","house-110-1-land-tax-law-024",110,1,24,"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？",{"A":17,"B":18,"C":19,"D":20},"需自完成移轉登記之日起算二年內，重購自住房屋、土地者","得於重購自住房屋、土地完成移轉登記次日起算二年內，申請退稅","申請按重購價額占出售價額之比率，自所繳納稅額計算退還","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，應追繳原退還稅額","B",null,"本題考點：《所得稅法》第 14-8 條房地合一重購退稅的三個期間，分別是二年內重購、五年內申請退還與五年內改用途追繳。\n【正解理由】依《所得稅法》第 14-8 條第一項，個人出售自住房屋、土地依第十四條之五規定繳納之稅額，自完成移轉登記之日或房屋使用權交易之日起算二年內，重購自住房屋、土地者，得於重購自住房屋、土地完成移轉登記或房屋使用權交易之次日起算五年內，申請按重購價額占出售價額之比率，自前開繳納稅額計算退還；申請退稅的期間是五年而非二年，本題要挑出敘述錯誤者，故選 B。\n【逐項排除】\n(A) 敘述正確。二年是重購的期間，《所得稅法》第 14-8 條第一項即自完成移轉登記之日或房屋使用權交易之日起算二年。\n(B) 敘述錯誤。《所得稅法》第 14-8 條第一項的申請期間為重購完成移轉登記之次日起算五年內，寫成二年是把重購期間與申請期間混為一談。\n(C) 敘述正確。《所得稅法》第 14-8 條第一項明定按重購價額占出售價額之比率，自已繳納稅額計算退還。\n(D) 敘述正確。《所得稅法》第 14-8 條第三項規定重購之自住房屋、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【記憶點】重購二年、申請五年、管制五年，三個數字各管一件事，不可互相搬家。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-110-1-land-tax-law-023","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？",23,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":13,"year":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":41,"session":13},"house-111-1-land-tax-law-002","下列有關共有不動產處分等之敘述，何者錯誤？",2,[51,55,59,63,66],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-024",114,"依土地稅法規定，土地所有權人申請自用住宅用地，其地價稅按千分之二計徵，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-024",113,"依房屋稅條例規定，下列有關自住使用之住家用房屋適用 1.2%計徵房屋稅之要件，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-024",112,"依土地稅法之規定，主管稽徵機關得指定土地使用人負責代繳其使用部分之地價稅或田賦，下列何項非屬所規範者？",{"webId":64,"year":41,"stem":65,"number":14},"house-111-1-land-tax-law-024","下列何者不屬於平均地權條例獎勵土地所有權人自行辦理市地重劃事業之獎勵事項？",{"webId":67,"year":68,"stem":69,"number":14},"house-109-1-land-tax-law-024",109,"關於不動產共有關係，依土地法第 34 條之 1 規定，下列敘述何者正確？",1786689132320]