[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-112-1-land-tax-law-024":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-024","house-112-1-land-tax-law-024",112,1,24,"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？",{"A":17,"B":18,"C":19,"D":20},"土地進行訴訟者","權屬不明者","納稅義務人行蹤不明者","土地所有權人申請由占有人代繳者","A",null,"本題考點：《土地稅法》第 4 條主管稽徵機關得指定土地使用人代繳地價稅或田賦之法定情形。\n【正解理由】《土地稅法》第 4 條第一項明文列舉四款得指定代繳之情形：一、納稅義務人行蹤不明者；二、權屬不明者；三、無人管理者；四、土地所有權人申請由占有人代繳者。土地進行訴訟並非上述四款所定之情形，故選 A。\n【逐項排除】\n(A) 非屬規範情形。土地縱因訴訟而權利有所爭執，只要不合於《土地稅法》第 4 條第一項四款之一，稽徵機關即無指定代繳之依據；此時依《土地稅法》第 3 條第一項，仍以土地所有權人等納稅義務人為繳納主體，本選項即為應選之答案。\n(B) 屬規範情形。權屬不明者，為《土地稅法》第 4 條第一項第二款明定得指定土地使用人代繳之事由。\n(C) 屬規範情形。納稅義務人行蹤不明者，為《土地稅法》第 4 條第一項第一款明定之事由。\n(D) 屬規範情形。土地所有權人申請由占有人代繳者，為《土地稅法》第 4 條第一項第四款明定之事由。\n【記憶點】代繳四款：行蹤不明、權屬不明、無人管理、申請由占有人代繳，訴訟中不在名單上。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-112-1-land-tax-law-023","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？",23,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":13,"year":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":41,"session":13},"house-113-1-land-tax-law-002","依平均地權條例規定，權利人及義務人應於買賣案件申請所有權移轉登記時，申報登錄資訊，未共同申報登錄資訊者，直轄市、縣（市）主管機關應令其限期申報登錄資訊；屆期未申報登錄資訊，買賣案件已辦竣所有權移轉登記者，處多少罰鍰，並令其限期改正？",2,[51,55,58,62,66],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-024",114,"依土地稅法規定，土地所有權人申請自用住宅用地，其地價稅按千分之二計徵，下列敘述何者正確？",{"webId":56,"year":41,"stem":57,"number":14},"house-113-1-land-tax-law-024","依房屋稅條例規定，下列有關自住使用之住家用房屋適用 1.2%計徵房屋稅之要件，何者錯誤？",{"webId":59,"year":60,"stem":61,"number":14},"house-111-1-land-tax-law-024",111,"下列何者不屬於平均地權條例獎勵土地所有權人自行辦理市地重劃事業之獎勵事項？",{"webId":63,"year":64,"stem":65,"number":14},"house-110-1-land-tax-law-024",110,"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？",{"webId":67,"year":68,"stem":69,"number":14},"house-109-1-land-tax-law-024",109,"關於不動產共有關係，依土地法第 34 條之 1 規定，下列敘述何者正確？",1786689131876]