[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-114-1-land-tax-law-025":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-025","house-114-1-land-tax-law-025",114,1,25,"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？",{"A":17,"B":18,"C":19,"D":20},"都市計畫公共設施保留地，在保留期間仍為建築使用者，除自用住宅用地依平均地權條例第 20 條之規定外，統按千分之十計徵地價稅","公共設施保留地未作任何使用並與使用中之土地隔離者，免徵地價稅","依都市計畫法指定之公共設施保留地尚未被徵收前之移轉，減半徵收土地增值稅","公共設施保留地因繼承或因配偶、直系血親間之贈與而移轉者，減半徵收遺產稅或贈與稅","B",null,"本題考點：都市計畫公共設施保留地之稅捐優惠，涵蓋地價稅、土地增值稅與遺產稅、贈與稅之減免程度。\n【正解理由】依《土地稅法》第 19 條，都市計畫公共設施保留地在保留期間仍為建築使用者，除自用住宅用地依《土地稅法》第 17 條之規定外，統按千分之六計徵地價稅；其未作任何使用並與使用中之土地隔離者，免徵地價稅。選項 B 之敘述與該條後段規定相符，故選 B。\n【逐項排除】\n(A) 稅率錯誤：依《平均地權條例》第 23 條，公共設施保留地在保留期間仍為建築使用者，除自用住宅用地依《平均地權條例》第 20 條之規定外，統按「千分之六」計徵地價稅，不是千分之十。\n(B) 正確：《土地稅法》第 19 條後段與《平均地權條例》第 23 條後段均明定，未作任何使用並與使用中之土地隔離者，免徵地價稅。\n(C) 減免程度錯誤：依《土地稅法》第 39 條第二項，依都市計畫法指定之公共設施保留地尚未被徵收前之移轉，「免徵」土地增值稅，不是減半徵收。\n(D) 減免程度錯誤：依《都市計畫法》第 50-1 條，公共設施保留地因繼承或因配偶、直系血親間之贈與而移轉者，「免徵」遺產稅或贈與稅，不是減半徵收。\n【記憶點】公共設施保留地：建築使用課千分之六、隔離未用免地價稅、徵收前移轉免土增稅、繼承及配偶直系血親間贈與免遺贈稅——只有「免」與「六」，沒有「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-024","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？",24,{"webId":31,"stem":32,"number":13,"year":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":33,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":33,"session":13},"house-105-1-land-tax-law-003","有關地價稅之特別稅率，下列何項用地不適用千分之二之特別稅率？",3,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-113-1-land-tax-law-025",113,"依所得稅法規定，個人以自有土地與營利事業合作興建房屋，自土地取得之日起算五年內完成並銷售該房屋、土地者，其所得稅稅率為何？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-land-tax-law-025",112,"有關土地利用計畫之通盤檢討相關規定，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-025",111,"依平均地權條例規定，下列銷售預售屋者相關規定之敘述，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-025",110,"依所得稅法規定，陳先生在 110 年 10 月以 900 萬元出售其於 107 年以 700 萬元購入之房地產，110 年當期土地之公告現值為 800 萬元，陳先生個人未提示因取得、改良及移轉而支付之費用時，稽徵機關得以多少元計算其費用？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-025",109,"依國土計畫法規定，縣（市）主管機關應於縣（市）國土計畫公告實施後幾年內，依中央主管機關指定之日期，公告國土功能分區圖？",1786689131443]