102高考財稅/稅法/財政 - 高考
By Enid
at 2013-07-10T09:26
at 2013-07-10T09:26
Table of Contents
剛剛火速對了考選部的解答，
發現這兩題有疑問?
稅法:
7.
王五於民國 101 年 3 月 5 日出售自用住宅土地移轉現值為 600 萬元，
已繳納土地增值稅 60 萬元。
另於 102 年 3 月 6日購買Ａ屋之自用住宅土地現值為580萬元。
試問王五可申請退還已繳納之土地增值稅款
為多少？
A:可退還 40 萬元 B:可退還60 萬元 C:可退還 20 萬元 D:不可退還
答案:A
想法:
應該是D吧?兩年內重購自用住宅用地，且購價大於原先土地的售價
才可以申請退還啊?
租稅各論:
15.
假設在其他條件不變下，x 與 y 互為替代財貨，若政府原先只對 x 課稅，
現若也對 y 課稅，則總超額負擔將：
A:增加 B:減少 C:不變 D:不一定
答案:B
想法:
應該是D吧?題目未載明彈性、稅率，
怎麼可以證明出一定會減少超額負擔呢?
--
發現這兩題有疑問?
稅法:
7.
王五於民國 101 年 3 月 5 日出售自用住宅土地移轉現值為 600 萬元，
已繳納土地增值稅 60 萬元。
另於 102 年 3 月 6日購買Ａ屋之自用住宅土地現值為580萬元。
試問王五可申請退還已繳納之土地增值稅款
為多少？
A:可退還 40 萬元 B:可退還60 萬元 C:可退還 20 萬元 D:不可退還
答案:A
想法:
應該是D吧?兩年內重購自用住宅用地，且購價大於原先土地的售價
才可以申請退還啊?
租稅各論:
15.
假設在其他條件不變下，x 與 y 互為替代財貨，若政府原先只對 x 課稅，
現若也對 y 課稅，則總超額負擔將：
A:增加 B:減少 C:不變 D:不一定
答案:B
想法:
應該是D吧?題目未載明彈性、稅率，
怎麼可以證明出一定會減少超額負擔呢?
--
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高考
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