[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-111-1-land-tax-law-007":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-111-1-土地法與土地相關稅法概要-007","house-111-1-land-tax-law-007",111,1,7,"依契稅條例之規定，下列何種契約的契稅稅率最低？",{"A":17,"B":18,"C":19,"D":20},"買賣契約","典權契約","分割契約","贈與契約","C",null,"本題考點：《契稅條例》第 3 條所定六種契稅稅率的高低，屬於稅率表的直接比對。\n【正解理由】依《契稅條例》第 3 條，契稅稅率為「一、買賣契稅為其契價百分之六。二、典權契稅為其契價百分之四。三、交換契稅為其契價百分之二。四、贈與契稅為其契價百分之六。五、分割契稅為其契價百分之二。六、占有契稅為其契價百分之六」。四個選項依序對應百分之六、百分之四、百分之二、百分之六，其中數值最小者為分割契約的百分之二，故選 C。\n【逐項排除】\n(A) 買賣契約適用《契稅條例》第 3 條第一款的百分之六，與贈與、占有同屬條文中數值最高的一級，不是最低。\n(B) 典權契約適用《契稅條例》第 3 條第二款的百分之四，數值介於百分之六與百分之二之間，並非本條稅率表中的最小值。\n(C) 分割契約適用《契稅條例》第 3 條第五款的百分之二，與交換契稅同為六款中的最小值，也是四個選項中唯一的百分之二，本項正確。\n(D) 贈與契約適用《契稅條例》第 3 條第四款的百分之六，與買賣同級，不是最低。\n【記憶點】六四二：買賣、贈與、占有百分之六，典權百分之四，交換、分割百分之二。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-111-1-land-tax-law-006","依契稅條例之規定，以不動產為信託財產時，在信託關係人間移轉所有權時，何種情形須課徵契稅？",6,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-111-1-land-tax-law-008","依規定，非都市土地甲種建築用地之建蔽率為百分之六十，容積率為百分之二百四十。倘甲有 1 筆 100 坪的甲種建築用地想規劃蓋 1 棟豪宅自住，請問甲的房屋每層樓最大建坪有幾坪？可蓋幾層樓高？",8,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-111-1-land-tax-law-005","依契稅條例之規定，下列敘述何者錯誤？",5,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-111-1-land-tax-law-009","依都市計畫法指定供公用事業設施使用之公共設施保留地，應由各該事業機構依法徵收或購買；其餘由公用事業設施所屬政府或鄉、鎮、縣轄市公所依何種方式取得？",9,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-111-1-land-tax-law-004","依房屋稅條例之規定，下列有關房屋稅納稅義務人之敘述，何者錯誤？",4,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-111-1-land-tax-law-010","下列何類徵收事業之需用土地人在補償費未發給完竣前，或未核定發給抵價地前，因公共安全急需，得先進入被徵收土地內工作？",10,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-007",114,"依土地法規定，所有權人欲以共有土地設定地上權，在不計共有人人數比例的情況下，至少應得到該共有土地應有部分多少比例之同意？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-007",113,"依土地徵收條例規定，有關直轄市或縣（市）主管機關應於國庫設立土地徵收補償費保管專戶部分，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-007",112,"有關土地總登記，經聲請而逾限未補繳證明文件者之情形，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-007",110,"依平均地權條例規定，應納地價稅額因公告地價調整致納稅義務人繳納困難者，得於規定繳納期間內，向稅捐稽徵機關申請延期繳納，延期繳納期間最長不得逾多久？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-007",109,"依非都市土地使用管制規則規定，關於區域計畫擬定機關核發開發許可後，直轄市或縣（市）政府應報經區域計畫擬定機關廢止原開發許可之情形，下列敘述何者錯誤？",1786689131948]