[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-110-1-land-tax-law-025":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-025","house-110-1-land-tax-law-025",110,1,25,"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？",{"A":17,"B":18,"C":19,"D":20},"24 萬元","27 萬元","30 萬元","45 萬元","B",null,"本題考點：《所得稅法》第 14-6 條所定未提示費用證明時的推計比率與金額上限。\n【正解理由】依《所得稅法》第 14-6 條，個人未提示因取得、改良及移轉而支付之費用者，稽徵機關得按成交價額百分之三計算其費用，並以三十萬元為限；本件成交價額新臺幣 9,000,000 元按百分之三推計為新臺幣 270,000 元，未觸及三十萬元上限，故選 B。\n【逐項排除】\n(A) 錯誤。新臺幣 240,000 元是以公告土地現值新臺幣 8,000,000 元按百分之三算出，基礎取錯，《所得稅法》第 14-6 條的基礎為成交價額。\n(B) 正確。成交價額新臺幣 9,000,000 元乘以百分之三得新臺幣 270,000 元，低於三十萬元上限，可全額認列。\n(C) 錯誤。新臺幣 300,000 元是《所得稅法》第 14-6 條的費用上限，本件推計數未達該上限，不得逕以上限充數。\n(D) 錯誤。新臺幣 450,000 元係按成交價額百分之五計得，比率取錯，《所得稅法》第 14-6 條所定比率為百分之三。\n【演算步驟】推計費用＝成交價額×百分之三，上限新臺幣 300,000 元 → 新臺幣 9,000,000 元×3%＝新臺幣 270,000 元 → 新臺幣 270,000 元未逾上限 → 推計費用新臺幣 270,000 元。\n【記憶點】未提示費用即按成交價額百分之三推計，天花板三十萬元。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":13,"year":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":33,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":33,"session":13},"house-111-1-land-tax-law-003","依土地稅法規定，土地所有權人辦理土地移轉繳納土地增值稅時，在其持有土地期間內，因重新規定地價增繳之地價稅，准予抵繳其應納之土地增值稅之總額，以不超過土地移轉時應繳增值稅總額多少為限？",3,[51,55,59,63,66],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-025",114,"政府為解決因經費問題無法於短期內徵收公共設施保留地，以至於影響土地所有權人之權益，於是採取若干措施，依相關法規之規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-025",113,"依所得稅法規定，個人以自有土地與營利事業合作興建房屋，自土地取得之日起算五年內完成並銷售該房屋、土地者，其所得稅稅率為何？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-025",112,"有關土地利用計畫之通盤檢討相關規定，下列何者正確？",{"webId":64,"year":33,"stem":65,"number":14},"house-111-1-land-tax-law-025","依平均地權條例規定，下列銷售預售屋者相關規定之敘述，何者錯誤？",{"webId":67,"year":68,"stem":69,"number":14},"house-109-1-land-tax-law-025",109,"依國土計畫法規定，縣（市）主管機關應於縣（市）國土計畫公告實施後幾年內，依中央主管機關指定之日期，公告國土功能分區圖？",1786689132324]