[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-114-1-land-tax-law-015":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-015","house-114-1-land-tax-law-015",114,1,15,"依房屋稅條例規定，對於私有房屋免徵房屋稅，下列何者正確？",{"A":17,"B":18,"C":19,"D":20},"無償供政府機關公用或供軍用之房屋","政府平價配售之平民住宅","合法登記之工廠供直接生產使用之自有房屋","受重大災害，毀損面積占整棟面積三成以上不及五成之房屋","A",null,"本題考點：《房屋稅條例》第 15 條中，私有房屋「免徵」與「減半徵收」兩類情形的區辨。\n【正解理由】《房屋稅條例》第 15 條第一項列舉私有房屋免徵房屋稅的各款情形，其第四款即為「無償供政府機關公用或供軍用之房屋」。同條第二項另列減半徵收的四款情形，與免徵分屬兩個層次。題目問的是免徵，符合第一項第四款者僅有無償供政府機關公用或供軍用之房屋，故選 A。\n【逐項排除】\n(A) 正確。《房屋稅條例》第 15 條第一項第四款明定無償供政府機關公用或供軍用之房屋免徵房屋稅，關鍵在「無償」二字。\n(B) 政府平價配售之平民住宅列於《房屋稅條例》第 15 條第二項第一款，效果是房屋稅減半徵收，不是免徵。\n(C) 合法登記之工廠供直接生產使用之自有房屋列於《房屋稅條例》第 15 條第二項第二款，同屬減半徵收。\n(D) 受重大災害而毀損面積占整棟面積三成以上不及五成之房屋，見《房屋稅條例》第 15 條第二項第四款，為減半徵收；毀損面積達五成以上且必須修復始能使用者，才依同條第一項第七款免徵。\n【記憶點】災損五成以上免徵、三成到未滿五成減半，平民住宅與合法工廠都只減半。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-114-1-land-tax-law-014","在不動產贈與的情形下，有關契稅稅率，下列何者為是？",14,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-114-1-land-tax-law-016","依契稅條例規定，有關納稅義務人繳納契稅期限及罰則之規定，下列敘述何者正確？",16,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-114-1-land-tax-law-013","依土地法規定，有關優先購買權之敘述，下列何者正確？",13,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-114-1-land-tax-law-017","依土地稅法規定，納稅義務人藉變更、隱匿地目等則或於適用特別稅率、減免地價稅或田賦之原因、事實消滅時，未向主管稽徵機關申報者，應依規定辦理，下列敘述何者正確？",17,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-114-1-land-tax-law-012","對於土地權利之規定，我國係採「物權法定主義」，土地所有權以外之其他不動產物權，謂之他項權利，下列何者屬之？",12,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-114-1-land-tax-law-018","依都市計畫法規定，有關都市計畫之內容與實施，下列敘述何者正確？",18,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-113-1-land-tax-law-015",113,"依土地法規定，下列有關建築基地出賣時行使優先購買權之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-land-tax-law-015",112,"依土地登記規則之規定，於何種情形下登記機關應以書面敘明理由或法令依據，通知申請人於接到通知書之日起十五日內補正，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-015",111,"依土地法規定，私有土地所有權之移轉或租賃，妨害基本國策者，下列何者得報請行政院制止之？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-015",110,"土地權利關係人依都市計畫法第 24 條規定自行擬定或變更細部計畫時，主管機關得要求土地權利關係人提供或捐贈都市計畫變更範圍內之那些回饋項目予當地直轄市、縣（市）政府或鄉、鎮、縣轄市公所？①公共設施用地 ②可建築土地 ③樓地板面積 ④一定金額",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-015",109,"土地或建築改良物，自繼承開始之日起逾 1 年未辦理繼承登記者，依土地法之規定，其處理程序何者正確？",1786689131357]