[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-114-1-land-tax-law-005":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-114-1-土地法與土地相關稅法概要-005","house-114-1-land-tax-law-005",114,1,5,"下列關於房屋稅納稅義務人的認定，何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"以土地設定地上權之使用權房屋，為該使用權人","共有房屋向共有人徵收，並由共有人推定一人繳納","未辦建物所有權第一次登記且所有人不明者，優先向建造執照所載起造人徵收","房屋為信託財產，在信託關係存續中，為受託人","C",null,"本題考點：房屋稅納稅義務人的認定，特別是未辦建物所有權第一次登記且所有人不明時的徵收順序。\n【正解理由】依《房屋稅條例》第 4 條第四項，未辦建物所有權第一次登記且所有人不明之房屋，其房屋稅向使用執照所載起造人徵收之；無使用執照者，向建造執照所載起造人徵收之；無建造執照者，向現住人或管理人徵收之。條文的順序是使用執照起造人在前，建造執照起造人只在無使用執照時才登場，(C) 把後位者寫成優先，與該項所定順序不符，故選 C。\n【逐項排除】\n(A) 《房屋稅條例》第 4 條第一項明定以土地設定地上權之使用權房屋，向該使用權人徵收之，敘述正確。\n(B) 《房屋稅條例》第 4 條第一項後段規定共有房屋向共有人徵收之，由共有人推定一人繳納，其不為推定者由現住人或使用人代繳，敘述正確。\n(C) 依《房屋稅條例》第 4 條第四項，所有人不明的未登記房屋以使用執照所載起造人為優先，建造執照所載起造人居次，本項把順序顛倒，是應選的錯誤敘述。\n(D) 《房屋稅條例》第 4 條第五項規定房屋為信託財產者，於信託關係存續中以受託人為房屋稅之納稅義務人，敘述正確。\n【記憶點】所有人不明的未登記房屋，徵收順序是使照起造人、建照起造人、現住人或管理人。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-114-1-land-tax-law-004","依土地稅法之規定，一般地價稅的基本稅率為多少？",4,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-114-1-land-tax-law-006","土地所有權移轉時，原則上權利人及義務人雙方應於訂定契約幾日內檢附契約影本及相關文件共同向主管稽徵機關申報土地移轉現值？",6,{"webId":35,"stem":36,"number":37,"year":12,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-114-1-land-tax-law-007","依土地法規定，所有權人欲以共有土地設定地上權，在不計共有人人數比例的情況下，至少應得到該共有土地應有部分多少比例之同意？",7,{"webId":43,"stem":44,"number":45,"year":12,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-114-1-land-tax-law-008","下列有關公有土地撥用之敘述，何者錯誤？",8,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-113-1-land-tax-law-005",113,"依土地徵收條例規定，有關徵收之撤銷或廢止之敘述，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-land-tax-law-005",112,"依土地稅法規定，地價稅之稅率，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-005",111,"依契稅條例之規定，下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-005",110,"依土地法規定，房屋租用相關規定，下列何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-005",109,"依平均地權條例規定，為促進土地利用，擴大辦理市地重劃，得獎勵土地所有權人自行組織重劃會辦理市地重劃，下列對獎勵土地所有權人辦理市地重劃之敘述，何者錯誤？",1786689131253]