[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-114-1-land-tax-law-016":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-016","house-114-1-land-tax-law-016",114,1,16,"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？",{"A":17,"B":18,"C":19,"D":20},"納稅義務人應於稽徵機關核定繳款書送達後 30 日內繳納","納稅義務人不依規定期限申報者，每逾 2 日，加徵應納稅額百分之二之怠報金","納稅義務人不依規定期限繳納稅款者，每逾 3 日，加徵應納稅額百分之二之滯納金","納稅義務人應納契稅，匿報或短報，經主管稽徵機關查得，或經人舉發查明屬實者，除應補繳稅額外，並加處以應納稅額一倍以上二倍以下之罰鍰","A",null,"本題考點：《契稅條例》關於繳納期限、怠報金、滯納金與匿報短報罰鍰的四組數值。\n【正解理由】《契稅條例》第 19 條規定「納稅義務人應於稽徵機關核定繳款書送達後三十日內繳納」，此即繳納期限的法定起算與長度，選項所述與條文完全相符，故選 A。\n【逐項排除】\n(A) 正確。《契稅條例》第 19 條的三十日自核定繳款書送達之次日起算，與申報期限係另由《契稅條例》第 16 條規定的三十日分屬兩個階段。\n(B) 錯在兩個數值。《契稅條例》第 24 條為不依規定期限申報者，每逾三日加徵應納稅額百分之一之怠報金，最高以應納稅額為限，且不得超過新臺幣 15,000 元，並非每逾二日加徵百分之二。\n(C) 錯在兩個數值。《契稅條例》第 25 條為不依規定期限繳納稅款者，每逾二日加徵應納稅額百分之一之滯納金，逾期三十日仍不繳納者移送法院強制執行，並非每逾三日加徵百分之二。\n(D) 錯在罰鍰倍數。《契稅條例》第 26 條就匿報或短報者，除應補繳稅額外，加處以應納稅額一倍以上三倍以下之罰鍰，不是一倍以上二倍以下。\n【記憶點】怠報看申報、三日一趴；滯納看繳款、二日一趴；匿報短報一倍到三倍。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-114-1-land-tax-law-015","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？",15,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-114-1-land-tax-law-019","依國土計畫法規定，關於中央主管機關應辦理之事項，下列敘述何者正確？",19,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-113-1-land-tax-law-016",113,"依土地法規定，下列有關逾期未辦繼承登記案件應由地政機關書面通知繼承人之情形，何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-land-tax-law-016",112,"我國物權係採法定主義，於土地所有權以外之其他不動產物權，謂之他項權利，依民法及土地法之規定，下列何者非屬物權？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-016",111,"依土地法規定，租用建築房屋之基地，發生下列何種情形時，出租人不得收回？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-016",110,"私有公共設施保留地得申請與公有非公用土地辦理交換，依都市計畫法之規定，不受下列那些法規相關規定之限制？①土地法 ②所得稅法 ③國有財產法 ④各級政府財產管理法令",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-016",109,"甲有 A 屋，與乙簽訂買賣契約但尚未為移轉登記，乙對甲的 A 屋移轉請求權申請預告登記。下列敘述何者最正確？",1786689131366]