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1 下列關於土地增值稅課徵之敘述,何者正確?①土地合併後,各共有人應有部分價值與其合併前之土地價值相當者,免徵土地增值稅 ②土地交換,原土地所有權人免納土地增值稅 ③公同共有土地分割後, 各人所取得之
問題詳情
1 下列關於土地增值稅課徵之敘述,何者正確?①土地合併後,各共有人應有部分價值與其合併前之土地價值相當者,免徵土地增值稅 ②土地交換,原土地所有權人免納土地增值稅 ③公同共有土地分割後, 各人所取得之土地價值減少者,免徵土地增值稅 ④分別共有土地分割後,各人所取得之土地價值與分 割前應有部分價值相當者,免徵土地增值稅
(A)①③
(B)②④
(C)①④
(D)②③
參考答案
答案:C
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土地稅法施行細則第 42 條土地交換,應...
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2.Which of the following is true of the impact of formal planning on organizational performance?(A)
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