[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-114-1-land-tax-law-024":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-024","house-114-1-land-tax-law-024",114,1,24,"依土地稅法規定，土地所有權人申請自用住宅用地，其地價稅按千分之二計徵，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"都市土地面積未超過五公畝部分","非都市土地面積未超過十公畝部分","國民住宅及企業或公營事業興建之勞工宿舍，自動工興建或取得土地所有權之日起，其用地之地價稅","土地所有權人與其配偶及未成年之受扶養親屬，適用自用住宅用地稅率繳納地價稅者，以一次為限","C",null,"本題考點：《土地稅法》自用住宅用地地價稅千分之二優惠稅率之適用要件，包括面積上限、國民住宅與勞工宿舍之適用時點及「一處」之限制。\n【正解理由】依《土地稅法》第 17 條第二項，國民住宅及企業或公營事業興建之勞工宿舍，自動工興建或取得土地所有權之日起，其用地之地價稅，適用前項千分之二稅率計徵。選項 C 之敘述與此規定相符，故選 C。\n【逐項排除】\n(A) 面積錯誤：依《土地稅法》第 17 條第一項第一款，優惠以「都市土地面積未超過三公畝部分」為限，不是五公畝。\n(B) 面積錯誤：依《土地稅法》第 17 條第一項第二款，非都市土地以「面積未超過七公畝部分」為限，不是十公畝。\n(C) 正確，即《土地稅法》第 17 條第二項就國民住宅及企業或公營事業興建之勞工宿舍，自動工興建或取得土地所有權之日起適用千分之二稅率之規定。\n(D) 用語錯誤：依《土地稅法》第 17 條第三項，土地所有權人與其配偶及未成年之受扶養親屬，適用自用住宅用地稅率繳納地價稅者，以「一處」為限，並非「一次」為限；「一次為限」是《土地稅法》第 34 條第四項就出售自用住宅用地按百分之十稅率課土地增值稅之限制，兩者不可互換。\n【記憶點】地價稅自宅優惠記「三公畝、七公畝、千分之二、一處為限」；土地增值稅的自宅優惠才是「一次為限」。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-114-1-land-tax-law-023","依土地徵收條例規定，有關得為區段徵收之情形，下列何項非屬之？",23,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"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？",25,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-114-1-land-tax-law-022","下列何者並非土地法中的農作改良物？",22,{"webId":39,"stem":40,"number":13,"year":41,"session":13},"house-105-1-land-tax-law-001","有關土地法及平均地權條例規定照價收買之時機，下列何者正確？",105,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-114-1-land-tax-law-021","依土地法規定，下列何種土地非屬於不得移轉、設定負擔或租賃於外國人之土地？",21,{"webId":47,"stem":48,"number":49,"year":41,"session":13},"house-105-1-land-tax-law-002","依契稅條例規定，下列何種情形得免徵契稅？",2,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-113-1-land-tax-law-024",113,"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？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-land-tax-law-024",112,"依土地稅法之規定，主管稽徵機關得指定土地使用人負責代繳其使用部分之地價稅或田賦，下列何項非屬所規範者？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-024",111,"下列何者不屬於平均地權條例獎勵土地所有權人自行辦理市地重劃事業之獎勵事項？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-024",110,"依所得稅法規定，個人出售自住房屋、土地，依規定繳納之稅額，申請房地合一所得稅重購退稅之敘述，下列何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-024",109,"關於不動產共有關係，依土地法第 34 條之 1 規定，下列敘述何者正確？",1786689131435]