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
(A)①③
(B)②④
(C)①④
(D)②③
參考答案
答案：C
難度：適中0.55
書單：沒有書單，新增
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