[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-113-1-land-tax-law-025":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-025","house-113-1-land-tax-law-025",113,1,25,"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？",{"A":17,"B":18,"C":19,"D":20},"百分之十","百分之十五","百分之二十","百分之二十五","C",null,"本題考點：房地合一所得稅制下，個人以自有土地與營利事業合作興建房屋並於期限內完成銷售者，其交易所得之適用稅率。\n【正解理由】依《所得稅法》第 14-4 條第三項第一款第六目，中華民國境內居住之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，故選 C。\n【逐項排除】\n(A) 錯誤。百分之十為《所得稅法》第 14-4 條第三項第一款第八目所定稅率，適用於符合同法第 4-5 條第一項第一款自住房屋、土地要件，且依規定計算之餘額超過四百萬元之部分，與合作興建之情形無關。\n(B) 錯誤。百分之十五為《所得稅法》第 14-4 條第三項第一款第四目所定稅率，適用於持有房屋、土地之期間超過十年者，並非本題合作興建之情形。\n(C) 正確。《所得稅法》第 14-4 條第三項第一款第六目明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，稅率為百分之二十。\n(D) 錯誤。《所得稅法》第 14-4 條第三項第一款所列境內居住個人之稅率為百分之四十五、百分之三十五、百分之二十、百分之十五及百分之十，並無百分之二十五之級距。\n【記憶點】個人以自有土地參與合建，自土地取得日起算五年內完成並銷售，稅率鎖在百分之二十。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":13,"year":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":33,"session":13},"house-114-1-land-tax-law-002","甲為 A 地之登記名義人，與乙成立附條件的 A 地贈與契約，則甲與乙可以對 A 地申請做下列那一種土地登記？",2,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":33,"session":13},"house-114-1-land-tax-law-003","辦理土地徵收時，徵收事業經行政院核定為重大建設，徵收範圍內之特定農業區農牧用地，如土地所有權人對於土地列入徵收範圍有爭議，經說明後仍有異議，則中央目的事業主管機關應辦理那一項民眾參與方式？",3,[51,54,58,62,66],{"webId":52,"year":33,"stem":53,"number":14},"house-114-1-land-tax-law-025","政府為解決因經費問題無法於短期內徵收公共設施保留地，以至於影響土地所有權人之權益，於是採取若干措施，依相關法規之規定，下列敘述何者正確？",{"webId":55,"year":56,"stem":57,"number":14},"house-112-1-land-tax-law-025",112,"有關土地利用計畫之通盤檢討相關規定，下列何者正確？",{"webId":59,"year":60,"stem":61,"number":14},"house-111-1-land-tax-law-025",111,"依平均地權條例規定，下列銷售預售屋者相關規定之敘述，何者錯誤？",{"webId":63,"year":64,"stem":65,"number":14},"house-110-1-land-tax-law-025",110,"依所得稅法規定，陳先生在 110 年 10 月以 900 萬元出售其於 107 年以 700 萬元購入之房地產，110 年當期土地之公告現值為 800 萬元，陳先生個人未提示因取得、改良及移轉而支付之費用時，稽徵機關得以多少元計算其費用？",{"webId":67,"year":68,"stem":69,"number":14},"house-109-1-land-tax-law-025",109,"依國土計畫法規定，縣（市）主管機關應於縣（市）國土計畫公告實施後幾年內，依中央主管機關指定之日期，公告國土功能分區圖？",1786689131658]