[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-113-1-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-113-1-土地法與土地相關稅法概要-023","house-113-1-land-tax-law-023",113,1,23,"下列有關契稅納稅義務人之敘述，何者正確？",{"A":17,"B":18,"C":19,"D":20},"受託人依信託本旨移轉信託財產與委託人以外之歸屬權利人時，由歸屬權利人申報納稅","買賣契稅，應由出賣人申報納稅","典權契稅，應由出典人申報納稅","交換有給付差額價款者，其差額價款，應由出賣人申報納稅","A",null,"本題考點：契稅之納稅義務人應如何依不動產移轉態樣認定，並及於信託財產移轉之特別規定。\n【正解理由】依《契稅條例》第 7-1 條，以不動產為信託財產，受託人依信託本旨移轉信託財產與委託人以外之歸屬權利人時，應由歸屬權利人估價立契，依同條例第 16 條規定之期限申報繳納贈與契稅。可知此種信託財產之移轉，納稅義務人為取得財產之歸屬權利人，選項(A)所述與條文一致，故選 A。\n【逐項排除】\n(A) 正確。《契稅條例》第 7-1 條明定受託人依信託本旨移轉信託財產與委託人以外之歸屬權利人時，由歸屬權利人估價立契，申報繳納贈與契稅。\n(B) 錯誤。依《契稅條例》第 4 條，買賣契稅應由買受人申報納稅，並非由出賣人申報納稅。\n(C) 錯誤。依《契稅條例》第 5 條，典權契稅應由典權人申報納稅，出典人並非契稅之納稅義務人。\n(D) 錯誤。依《契稅條例》第 6 條，交換契稅應由交換人估價立契，各就承受部分申報納稅；其交換有給付差額價款者，該差額價款應依買賣契稅稅率課徵。申報納稅之主體是承受不動產之交換人，條文並無由出賣人申報納稅之規定。\n【記憶點】契稅一律由因移轉而取得不動產權利之人申報納稅：買受人、典權人、受贈人、分割人、占有人、歸屬權利人。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-113-1-land-tax-law-025","依所得稅法規定，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，其所得稅稅率為何？",25,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":13,"year":49,"session":13},"house-114-1-land-tax-law-001","因土地登記有錯誤致人民受有損害，地政機關負損害賠償後，於登記人員未盡下列那一種注意義務時，得對登記人員行使求償權？",114,[51,54,58,62,66],{"webId":52,"year":49,"stem":53,"number":14},"house-114-1-land-tax-law-023","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":55,"year":56,"stem":57,"number":14},"house-112-1-land-tax-law-023",112,"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？",{"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？",1786689131644]