[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-114-1-land-tax-law-006":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-006","house-114-1-land-tax-law-006",114,1,6,"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？",{"A":17,"B":18,"C":19,"D":20},"15 日","30 日","45 日","60 日","B",null,"本題考點：土地所有權移轉時，權利人與義務人共同申報土地移轉現值的法定期間。\n【正解理由】依《土地稅法》第 49 條第一項，土地所有權移轉或設定典權時，權利人及義務人應於訂定契約之日起三十日內，檢附契約影本及有關文件，共同向主管稽徵機關申報其土地移轉現值；但依規定得由權利人單獨申請登記者，權利人得單獨申報其移轉現值。《平均地權條例》第 47 條第一項所定期間亦為訂定契約之日起三十日，故選 B。\n【逐項排除】\n(A) 15 日不是申報期間；《土地稅法》第 49 條第二項所定期間是稽徵機關於收件之日起七日內核定稅額並填發稅單，自用住宅用地案件得延長為二十日。\n(B) 30 日即《土地稅法》第 49 條第一項所定的共同申報期間，逾期則依同法第 30 條第一項第二款改以受理申報機關收件日當期之公告土地現值為審核標準。\n(C) 45 日不見於《土地稅法》第 49 條第一項，該項只以三十日為期。\n(D) 60 日同樣不是《土地稅法》第 49 條第一項所定期間，條文並未給予兩個月的申報期。\n【記憶點】訂約起算三十日：準時申報用訂約日當期公告土地現值，逾期改用收件日當期。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-114-1-land-tax-law-005","下列關於房屋稅納稅義務人的認定，何者錯誤？",5,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-114-1-land-tax-law-009","區段徵收地區如為經實施農地重劃者，此一地區抵價地總面積比例不得少於徵收總面積多少？",9,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-113-1-land-tax-law-006",113,"依土地徵收條例規定，有關徵收補償費，下列何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-land-tax-law-006",112,"依土地法規定，關於共有土地之處分，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-006",111,"依契稅條例之規定，以不動產為信託財產時，在信託關係人間移轉所有權時，何種情形須課徵契稅？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-006",110,"依土地法之規定，遇有荒歉，直轄市或縣（市）政府得按照當地當年收穫實況為減租或免租之決定。但應經何機關同意？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-006",109,"依都市計畫法之規定，關於都市計畫之變更，下列敘述何者正確？",1786689131268]