[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-112-1-land-tax-law-003":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-112-1-土地法與土地相關稅法概要-003","house-112-1-land-tax-law-003",112,1,3,"依土地稅法規定，已規定地價之土地設定典權時之預繳土地增值稅，下列何者正確？",{"A":17,"B":18,"C":19,"D":20},"典權人回贖時，原繳之土地增值稅，應加計利息退還","典權人回贖時，原繳之土地增值稅，應無息退還","出典人回贖時，原繳之土地增值稅，應加計利息退還","出典人回贖時，原繳之土地增值稅，應無息退還","D",null,"本題考點：已規定地價之土地設定典權時預繳土地增值稅，回贖的主體是誰、退還是否加計利息。\n【正解理由】依《土地稅法》第 29 條，已規定地價之土地，設定典權時，出典人應依本法規定預繳土地增值稅，但出典人回贖時，原繳之土地增值稅，應無息退還。又依《土地稅法》第 5 條第一項第三款，土地設定典權者，土地增值稅之納稅義務人為出典人。回贖的人是出典人、退還方式是無息，故選 D。\n【逐項排除】\n(A) 回贖之人並非典權人，且《土地稅法》第 29 條所定退還方式不加計利息，兩個要素都不合。\n(B) 無息退還與《土地稅法》第 29 條相符，但回贖主體寫成典權人，與該條所定的出典人不同。\n(C) 主體寫出典人固然正確，惟《土地稅法》第 29 條的文字是「應無息退還」，並無加計利息的規定。\n(D) 正確。出典人回贖、原繳土地增值稅無息退還，兩個要素都與《土地稅法》第 29 條一致。\n【記憶點】典權：出典人先繳，回贖時原數退，不加利息。",true,[26,30,34,37,41,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-112-1-land-tax-law-002","關於土地所有權人出售自用住宅用地時，土地增值稅適用「一生一次」之優惠稅率，下列何者正確？",2,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-112-1-land-tax-law-004","土地所有權經法院判決移轉登記者，土地增值稅申報移轉現值之審核標準，下列何者正確？",4,{"webId":35,"stem":36,"number":13,"year":12,"session":13},"house-112-1-land-tax-law-001","都市計畫公共設施保留地，未作任何使用並與使用中之土地隔離者，其地價稅之計徵，下列何者正確？",{"webId":38,"stem":39,"number":40,"year":12,"session":13},"house-112-1-land-tax-law-005","依土地稅法規定，地價稅之稅率，下列何者錯誤？",5,{"webId":42,"stem":43,"number":44,"year":45,"session":13},"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？",25,111,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-112-1-land-tax-law-006","依土地法規定，關於共有土地之處分，下列何者正確？",6,[51,55,59,62,66],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-003",114,"辦理土地徵收時，徵收事業經行政院核定為重大建設，徵收範圍內之特定農業區農牧用地，如土地所有權人對於土地列入徵收範圍有爭議，經說明後仍有異議，則中央目的事業主管機關應辦理那一項民眾參與方式？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-003",113,"依平均地權條例規定，有關私法人買受供住宅使用之房屋，下列何者正確？",{"webId":60,"year":45,"stem":61,"number":14},"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？",{"webId":63,"year":64,"stem":65,"number":14},"house-110-1-land-tax-law-003",110,"依土地法之規定，無保管或使用機關之公有土地及因地籍整理而發現之公有土地，應如何處理？",{"webId":67,"year":68,"stem":69,"number":14},"house-109-1-land-tax-law-003",109,"土地所有權人於出售土地後，依土地稅法規定，下列何種情形得申請就其已納土地增值稅額內，退還其不足支付新購土地地價之數額？",1786689131681]