[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-113-1-land-tax-law-019":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-113-1-土地法與土地相關稅法概要-019","house-113-1-land-tax-law-019",113,1,19,"依房屋稅條例規定，起造人持有使用執照所載用途為住家用之待銷售房屋，於起課房屋稅二年內，其房屋稅之稅率為何？",{"A":17,"B":18,"C":19,"D":20},"最低不得少於其房屋現值百分之一點二，最高不得超過百分之二點四","最低不得少於其房屋現值百分之二，最高不得超過百分之三點六","最低不得少於其房屋現值百分之二，最高不得超過百分之四點八","最低不得少於其房屋現值百分之三，最高不得超過百分之五","B",null,"本題考點：《房屋稅條例》第 5 條住家用房屋的分目稅率，特別是起造人待銷售房屋於起課房屋稅二年內的稅率區間。\n【正解理由】依《房屋稅條例》第 5 條第一項第一款第三目，「起造人持有使用執照所載用途為住家用之待銷售房屋，於起課房屋稅二年內，最低不得少於其房屋現值百分之二，最高不得超過百分之三點六」，本項與條文逐字相符，故選 B。\n【逐項排除】\n(A) 錯誤。百分之一點二是《房屋稅條例》第 5 條第一項第一款第一目供自住、公益出租人出租使用或以土地設定地上權之使用權房屋並供該使用權人自住使用者的稅率，且該目為單一稅率而非區間；同款第二目的區間為百分之一點五至百分之二點四。\n(B) 正確。《房屋稅條例》第 5 條第一項第一款第三目就待銷售房屋於起課房屋稅二年內所定的區間，即百分之二至百分之三點六。\n(C) 錯誤。百分之二至百分之四點八是《房屋稅條例》第 5 條第一項第一款第四目「其他住家用房屋」的區間，與第三目所指的起造人待銷售房屋不同。\n(D) 錯誤。百分之三至百分之五是《房屋稅條例》第 5 條第一項第二款非住家用房屋供營業、私人醫院、診所或自由職業事務所使用者的區間。\n【記憶點】自住一點二、達租金標準出租或繼承共有一點五到二點四、待銷售二年內二到三點六、其他住家二到四點八、營業三到五。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-113-1-land-tax-law-018","依土地徵收條例規定，有關區段徵收範圍內土地，經規劃整理後之處理方式，下列何者正確？",18,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-113-1-land-tax-law-020","依契稅條例規定，有關申報契稅之起算日期，下列何者正確？",20,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-113-1-land-tax-law-017","甲乙丙丁戊共有 A 地，持分各五分之一。甲乙丙三人擬依土地法第 34 條之 1 規定，將 A 地出售予戊，下列敘述何者正確？",17,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-113-1-land-tax-law-021","依土地稅法規定，有關累進起點地價，下列何者正確？",21,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-113-1-land-tax-law-016","依土地法規定，下列有關逾期未辦繼承登記案件應由地政機關書面通知繼承人之情形，何者正確？",16,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-113-1-land-tax-law-022","依土地稅法規定，非都市土地供公共設施使用者，在滿足規定要件下，其尚未被徵收前之移轉，免徵土地增值稅。下列有關免稅要件之敘述，何者錯誤？",22,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-019",114,"依國土計畫法規定，關於中央主管機關應辦理之事項，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-land-tax-law-019",112,"依土地法規定，有關地籍測量之相關規定，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-019",111,"依土地徵收條例規定，已公告徵收之土地，因作業錯誤，致原徵收之土地不在工程用地範圍內者，應如何處理？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-019",110,"依土地稅法規定，土地所有權人第一次出售其自用住宅用地，其適用自用住宅用地特別稅率之要件，下列敘述何者正確？ ①都市土地面積未超過三公畝部分和非都市土地面積未超過七公畝部分 ②其土地增值稅統就該部分之土地漲價總數額按百分之十徵收之 ③需土地於出售前 5 年內，不曾供營業使用或出租者 ④土地所有權人與其配偶及未成年直系親屬需於該地辦竣戶籍登記",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-019",109,"依房屋稅條例規定，房屋為信託財產者，於信託關係存續中，下列何者為房屋稅之納稅義務人？",1786689131600]