[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-112-1-land-tax-law-023":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-023","house-112-1-land-tax-law-023",112,1,23,"依所得稅法之規定，個人依第 14 條之 4 前 2 項規定計算之房屋、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，按相關規定稅率計算應納稅額，其在中華民國境內居住之個人應納稅額，下列何者正確？",{"A":17,"B":18,"C":19,"D":20},"持有房屋、土地之期間在二年以內者，稅率為百分之三十五","持有房屋、土地之期間超過二年，未逾五年者，稅率為百分之二十五","因財政部公告之調職、非自願離職或其他非自願性因素，交易持有期間在五年以下之房屋、土地者，稅率為百分之二十","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，稅率為百分之二十五","C",null,"本題考點：《所得稅法》第 14-4 條房屋、土地交易所得（房地合一課稅）對中華民國境內居住個人適用之稅率級距。\n【正解理由】依《所得稅法》第 14-4 條第三項第一款第五目，因財政部公告之調職、非自願離職或其他非自願性因素，交易持有期間在五年以下之房屋、土地者，稅率為百分之二十，(C) 與條文一致，故選 C。\n【逐項排除】\n(A) 錯誤。依《所得稅法》第 14-4 條第三項第一款第一目，持有房屋、土地之期間在二年以內者，稅率為百分之四十五，並非百分之三十五。\n(B) 錯誤。依《所得稅法》第 14-4 條第三項第一款第二目，持有期間超過二年、未逾五年者，稅率為百分之三十五，並非百分之二十五。\n(C) 正確。《所得稅法》第 14-4 條第三項第一款第五目明定，因財政部公告之調職、非自願離職或其他非自願性因素，交易持有期間在五年以下之房屋、土地者，稅率為百分之二十。\n(D) 錯誤。依《所得稅法》第 14-4 條第三項第一款第六目，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，稅率為百分之二十，並非百分之二十五。\n【記憶點】境內個人一般級距是四五、三五、二十、十五；非自願因素與合建五年內售出，都是百分之二十。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-112-1-land-tax-law-022","依都市計畫法之規定，市鎮計畫之主要計畫書，除用文字、圖表說明外，應附主要計畫圖，其比例尺不得小於多少？",22,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-112-1-land-tax-law-024","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？",24,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-112-1-land-tax-law-021","依平均地權條例規定，對私有空地之處置，下列何者錯誤？",21,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-112-1-land-tax-law-025","有關土地利用計畫之通盤檢討相關規定，下列何者正確？",25,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-112-1-land-tax-law-020","依土地法之規定，有關土地登記之損害賠償，下列何者錯誤？",20,{"webId":47,"stem":48,"number":13,"year":49,"session":13},"house-113-1-land-tax-law-001","依平均地權條例規定，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，但經其他中央主管機關公告得讓與或轉售之情形並經直轄市、縣（市）主管機關核准者，不在此限。買受人據此得讓與或轉售之戶（棟）數為何？",113,[51,55,58,62,66],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-023",114,"依土地徵收條例規定，有關得為區段徵收之情形，下列何項非屬之？",{"webId":56,"year":49,"stem":57,"number":14},"house-113-1-land-tax-law-023","下列有關契稅納稅義務人之敘述，何者正確？",{"webId":59,"year":60,"stem":61,"number":14},"house-111-1-land-tax-law-023",111,"依平均地權條例規定，實施市地重劃時，重劃區內供公共使用之道路等十項用地，應優先以下列何種土地抵充？",{"webId":63,"year":64,"stem":65,"number":14},"house-110-1-land-tax-law-023",110,"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？",{"webId":67,"year":68,"stem":69,"number":14},"house-109-1-land-tax-law-023",109,"依土地法第 53 條規定，因地籍整理而發現之公有土地，下列敘述何者正確？",1786689131868]