[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-112-1-land-tax-law-012":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-012","house-112-1-land-tax-law-012",112,1,12,"以下關於契稅之敘述，何者正確？",{"A":17,"B":18,"C":19,"D":20},"買賣契稅應由出賣人申報納稅","贈與契稅應由贈與人估價立契，申報納稅","典權契稅，應由典權人申報納稅","占有契稅稅率為其契價百分之二","C",null,"本題考點：契稅六個稅目的納稅義務人與稅率，考的是《契稅條例》各稅目條文的逐條記憶。\n【正解理由】《契稅條例》第 5 條規定「典權契稅，應由典權人申報納稅」，典權人是支付典價而取得典權之人，依《契稅條例》第 2 條，承典也是應申報繳納契稅的原因之一，契稅即由取得不動產權利的一方申報並負擔。故選 C。\n【逐項排除】\n(A) 《契稅條例》第 4 條明定「買賣契稅，應由買受人申報納稅」，納稅義務人是取得房屋所有權的買受人，本項寫成由出賣人申報，與條文不符。\n(B) 《契稅條例》第 7 條規定「贈與契稅，應由受贈人估價立契，申報納稅」，估價立契並申報的是受贈人，不是贈與人。\n(C) 與《契稅條例》第 5 條完全相符，典權契稅之申報納稅義務人即典權人。\n(D) 依《契稅條例》第 3 條第六款，占有契稅為其契價百分之六；稅率為百分之二的是同條第三款交換契稅與第五款分割契稅。\n【記憶點】買賣、贈與、占有百分之六，典權百分之四，交換、分割百分之二；申報的人一律是取得不動產權利的那一方。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-112-1-land-tax-law-011","依市地重劃實施辦法之規定，土地所有權人重劃後應分配土地面積已達重劃區最小分配面積標準二分之一，經主管機關按最小分配面積標準分配後，如申請放棄分配土地而改領現金補償，下列何者正確？",11,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-112-1-land-tax-law-013","依土地徵收條例規定，因受領遲延、拒絕受領或不能受領之補償費，下列何者正確？",13,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-112-1-land-tax-law-010","依平均地權條例之規定，委託不動產經紀業代銷預售屋者，應於何時向直轄市、縣（市）主管機關申報登錄資訊？",10,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-112-1-land-tax-law-014","已公告徵收之土地，依徵收計畫開始使用前，興辦之事業改變時，依土地徵收條例之規定，下列何者正確？",14,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-112-1-land-tax-law-009","依平均地權條例之規定，預售屋或新建成屋買賣契約之買受人，於簽訂買賣契約後，不得讓與或轉售買賣契約與第三人，並不得自行或委託刊登讓與或轉售廣告，但於下列何種情形不在此限？",9,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-112-1-land-tax-law-015","依土地登記規則之規定，於何種情形下登記機關應以書面敘明理由或法令依據，通知申請人於接到通知書之日起十五日內補正，下列何者錯誤？",15,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-012",114,"對於土地權利之規定，我國係採「物權法定主義」，土地所有權以外之其他不動產物權，謂之他項權利，下列何者屬之？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-012",113,"依土地法規定，關於地權及地權限制，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-012",111,"都市計畫地區於訂定分區發展優先次序後，第一期發展地區應於主要計畫發布實施後，多久期限完成細部計畫？並於細部計畫發布後，多久期限完成公共設施建設？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-012",110,"拒絕受領之徵收補償費，依土地徵收條例規定存入專戶保管，並通知應受補償人。自通知送達發生效力之日起，最長逾幾年未領取之補償費，歸屬國庫？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-012",109,"有關徵收補償，依土地徵收條例相關規定，下列敘述何者正確？",1786689131764]