[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-113-1-land-tax-law-021":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-021","house-113-1-land-tax-law-021",113,1,21,"依土地稅法規定，有關累進起點地價，下列何者正確？",{"A":17,"B":18,"C":19,"D":20},"累進起點地價，以各該直轄市或縣（市）土地七公畝之平均地價為準。只有工業用地、礦業用地及農業用地不包括在內","土地所有權人之地價總額未超過戶籍所在地直轄市或縣（市）累進起點地價者，其地價稅按基本稅率徵收","累進起點地價以百元為單位，以下四捨五入","累進起點地價，應於舉辦規定地價或重新規定地價後當年地價稅開徵前計算完竣，並報請財政部及內政部備查","D",null,"本題考點：地價稅累進起點地價的定義、不計入的土地種類，以及計算完竣後的報備程序。\n【正解理由】累進起點地價應於舉辦規定地價或重新規定地價後、當年地價稅開徵前計算完竣，並報請財政部及內政部備查，此為《土地稅法施行細則》就累進起點地價所定的作業程序，本項所述與之相符，故選 D。\n【逐項排除】\n(A) 錯誤。《土地稅法》第 16 條第二項規定累進起點地價以各該直轄市或縣（市）土地七公畝之平均地價為準，但不包括工業用地、礦業用地、農業用地「及免稅土地」在內；本項漏列免稅土地，又以「只有」限縮不計入的範圍。\n(B) 錯誤。《土地稅法》第 16 條第一項的比較對象是「土地所在地」直轄市或縣（市）之累進起點地價，本項寫成戶籍所在地；地價稅按土地坐落地歸戶，與納稅義務人的戶籍無涉。\n(C) 錯誤。累進起點地價依《土地稅法施行細則》所定公式計算，其單位為千元，未達千元者四捨五入，本項寫成以百元為單位。\n(D) 正確。計算時點是舉辦規定地價或重新規定地價後、當年地價稅開徵前，算竣後報請財政部及內政部備查，兩個機關缺一不可。\n【記憶點】七公畝平均地價，扣掉工、礦、農與免稅四種土地；開徵前算完，報財政部與內政部備查。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-113-1-land-tax-law-019","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？",19,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"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？",23,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"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？",24,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-021",114,"依土地法規定，下列何種土地非屬於不得移轉、設定負擔或租賃於外國人之土地？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-land-tax-law-021",112,"依平均地權條例規定，對私有空地之處置，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-021",111,"徵收土地或土地改良物應發給之補償費，需用土地人應於公告期滿後十五日內將補償費繳交該管直轄市或縣（市）主管機關發給完竣，逾期者該部分土地或土地改良物之法律效力為何？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-021",110,"平均地權條例第 74 條規定，依第 26 條規定限期建築之土地，有下列三種情形之一者，土地所有權人應於接到限期使用通知後，與承租人、借用人或地上權人協議建築、增建或改建；協議不成時，得終止租約、借貸或撤銷地上權。下列何者是規範中的情形？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-021",109,"依都市計畫法規定，下列何種公共設施應按閭鄰單位或居民分布情形適當配置之？",1786689131621]