ne

1.

L: nice music.isn't it?

R: it sure is. my name is rebecca tang. by the way.

L: oh hi I'm Lan Wang. It's a pleasure to meet you

R: the pleasure is mine

L: Well.where are you from

R: I’m from Taiwan

L: Really?It’s so far. You have to take the plane for 24 hours.

R: Yes, that’s very tire. By the way, what do you do?

L: I’m a Landscpae Designer.

R: Wow! That sounds interesting.

L: What about you?

R: I’m a student at 朝陽

L: Hey, They changed the music. Would you mind dance with me

R: Sure. That’s my pleasure.

2.

L: sorry .we're late

R: that's ok. We just got here. Lan, this is my old friend , Tim.

Tim, this is my new friend, Lan.

T: Hi, Lan. I heard a lot about you

L: all good , I hope. And this is my classmate, K.

K: nice to meet u.

RT:nice to meet u, too.

L: k like the music very much.

R: what kind of music do u like?

K: I like to listen to the rock music. Just like linkin park , I love them so much.

T: Hey , they have a concert in Taipei city on Saturday. Do u want to go with us ?

R:I would like to go . but I don’t have much money to pay the concert ticket

K : don’t worry about that. I have the complimentary tickets.

L : the complimentary ticket ! how do u get it ?

K : haha~ this is a confidentiality.

L : you are such a wet blanket.(掃興的人

T:SO, how about go to see the concert?

RLK: yes

4.

T hello

L hello , could I speak to R

T: sorry she is not here right now . could I take a massage

K: concert~~concert~

L: can you tell her ……

T: wait. Let me get a pen OK, go ahead

L: this is Lan , can you tell her there is a concert on Saturday evening

K: would you ask her not to be late

T: OK I’ll tell her as soon as possible

5

R: Tim, when dose the concert start?

T: at seven o’clock

R: OK, we have dinner before the concert with Lan and K.

T: SO , where are we meeting

R: we are meeting in front of the XX restaurant.

T: WOW! I can not wait the Saturday’s coming.

6

K: That’s a perfact concert. I love them much more.

T: Yeah. me too.

K: Did u see that stage effect. I can’t forget all my life.

L: You are so exciting.

R: oh oh. I’m a little bit hungry. let’s go to have some night snack.

K: here we go~

7.

TR: this is R. Please leave a message after u hear the beep.

K: Oh, I hate the telephone recording. It’s really a pain.

L: Why? that is very convenient for everyone.

K: Well. I’m trying to get up the nerve to leave message on someone’s answering machine.

L: u r afraid of answering machines?

K: uh-huh. I freeze and get tongue-tied, and I don’t really know why.

L: calm down .take a deep breath. you can overcome it

K: thanks for your encourage . OK .I will try again.

ps

1.土地權利變更登記之申請,應於土地權利變更多久以為之?A一個月內

2.土地權利變更登記,若欲申請登記期限者,最高可處應繳登記費額多少倍之罰緩?C20倍

3.地政機關所收費登記費應提存多少最為損害賠償基金之用?B百分之十

4.土地法第43條:[依本法所為之登記,有絕對效力]係為保護下列哪種人?D善意第三者

5.依土地法之規定,地籍整理之程序為何?A地籍測量及土地登記

6.應辦理繼承登記之土地或建築物,經該管直轄市或縣市地政機關常名查公告期限申請,而繼承人仍未逾期為申請業者,得由地政機關予以列冊管理.其管理期間為多久?D15年

7.申請土地繼承登記,得自繼承開始之日起幾個月內為之?D6個月

8.列各個特點,何者是我國土地登記制度的特色?C設登記儲金,負損害賠償責

9.胎兒為承繼人時誠實,應由其母以何種名義申請登記D胎兒

10.我國現行土地增值?之稅率,係採:D超額累進稅率

11.土地所有權人適用自用住宅地優惠稅率應繳納土地增值稅之規定,下列何者正確?A一人一生移位

13. 土地增值稅之自用住宅用地優惠稅率為何?B百分之之十

14.依平均地權條例規定,地價稅之基本稅率為何?B千分之二

15.土地所有權人出售其自用住宅用地,如出售前多久功曾功營業使用或出租年:B一年

16.都市計畫公共設施保留地,在保留期間仍為建築使用,並出租公營業者,其地價稅之稅率為何?C千分六

17.經重劃之土地於重劃後第一次移轉時,其土地增值稅減徵多少?D百分之四十

18.在實務上地價稅照法定地價按年徵收幾次? A一次

19.土地有下列情形何者不用課?土地增值稅? B繼承

20.土地所有權人於出售土地後,自完成移轉登記之日起幾年內重購自用住宅用地,得向主管稽徵機關申請就其已納增值稅額內,退還其不足支付新土地地價之數額?D五年內

21.土地所有權人與其配偶及未成年之受扶養親屬,適用自用住宅用地地價稅之優惠規定,以多少處為限?A一處

22.土地所有權無償移轉者,其土地增值稅納稅義務人為: B取得土地所有權人

23.地價稅以各該直轄市或縣土地多少面積之平均地價為累進起點地

24.以規定地價之土地,應按何種稅基課徵地價稅? B申報地價

25.政府出售或依法贈之公有土地,及接受捐贈之有土地,如何課徵增值稅D免徵

26.土地增值稅之徵收時機為何? D土地所有權移轉時徵收

27.依土地稅法規定,那?義務基準日是哪一天? C 8月31

28.規定地價後那些土地仍然課徵田賦? B農地

29.自用房屋之房屋稅稅率多少?D 10%

30.房屋買賣應按買賣價格課征契稅,其稅率多少? B 6%

一. 近年來房地產市場景氣不佳,但公共設施保留地卻成為搶手或不少企業家或電子新貴大肆收購公共設施保留地作為節税工具請問:

1. 何謂公共設施保留地?舉例說明

公共設施的使用,土地舉凡現已供或將供來預供道路.溝曲.廣場.公園.綠地.學校.市場等公共設施使用的土地

2. 公共設施保留地在土地使用上受到哪些限制?

道路系統.停車場所及加油站因按照土地分區及交通情形與預期之發展配置,鐵路和公路通過實施都市計畫之區域者,因避免穿越市區中心

公園.體育場所.綠地.廣場及兒童遊戲場應依計畫人口密度及自然環境做有

系統的佈製除非特殊情形外其佔用土地種面積不得少於全部計畫面積的百分之十

中小學校舍.教社場所.市場.郵政電信.變電所.衛生警所.消防防空等公共設施應按呂臨單位或居民分布情型適當配置

屠宰場.垃圾處理場.殯儀館.火葬場.公墓.污水處理場.煤氣廠以不防礙都市發展鄰近居民的安全.安寧與衛生的原則下於邊緣是當地點設置

3. 公共設施保留地再課征土地稅十有哪些優惠規定?

加成最高不得超過百分之四十

地上建築改良物之補償以重建價格為主

4. 政府如何取得公共設施保留地作為公共建設用地?

依指定公共設施保留地供公共事業設施之用者,由該事業機構依法與以徵收或購買,其餘由該政府或鄉.鎮.縣轄市公所依徵收.區段徵收.市地重劃

二.如果你擁有一棟房屋及土地供自己居住使用 請問?

1.每年要繳交哪些稅捐?出售時要課徵哪些稅?

地價稅:2/1000

土地增值稅:百分之十

2.如果想享受自用住宅用地課徵地價稅需府何哪街條件

產權:房屋產權為土地所有人或任一直系親屬或配偶所有人

戶籍:土地所有人或任一直系親屬或配偶所有人之一辦理登記

無出租且無營業

3.出售自用注定適用優惠稅率時有哪些限制條件?

一人一生一次同日立約,同日申報,

都市土地3公頃

非都市土地7 公頃

建築完工一年內住宅現値不及基地公告現值百分之十者,不適用

三．何謂地籍圖重測？為何要辦理地籍圖重測？

答：所謂「地籍圖重測」指的就是已辦理地籍測量地區，（即已有地籍圖以及已登記地區），因地籍圖破損、滅失、比例尺變更或其他重大原因，得重新實施地籍測量，即所謂地籍重測。

依土地法第四十六條之一規定，得辦理地籍圖重測之法定原因為：「已辦理地籍測量之地區，因地籍原圖破損、滅失、比例尺變更或其他重大原因，得重新實施地籍測量（即地籍圖重測）」

四．簡答下列問題

1. 何謂累進起點地價

2. 台灣現行區域計劃如何劃分

3. 何謂建蔽率

4. 何謂容積率

5. 遺產稅及贈與稅之免稅額各為多少

答：

1. 累進起點地價＝土地所在之直轄市或縣（市）規定地價總額－工、礦、農用地及免稅地價總額÷土地所在之直轄市或縣（市）規定地價總面積－工、礦、農業用地及免稅地之地價面積（公畝）×7（公畝）

@@所謂規定地價係指按照法定程式，規定每筆土地之地價。政府在辦理第一次規定地價後，為使地價稅之課徵更為公平、合理，每三年（必要時得延長之）按地價漲跌重新辦理規定地價，稱為重新規定地價。

2. 北部－台北、基隆、桃園、新竹、宜蘭。中部－台中、南投、彰化、雲林、苗栗。南部－高雄、台南、屏東、嘉義、澎湖。東部－花蓮、台東。

3. 乃為建築面積與建築基地面積之比例。目的在於保留適當空地作為開放空間，保障建築物有效日照、通訊與採光，以及配合高度限度，有效控制容積。

4. 係指各樓層建築地板面積之和與建築基地面積之比。規範目的為有效控制居住密度，合理配置改善設計活潑建築，鼓勵多樣性設計創新性建築，還有改善都市景觀。

5. 遺產稅－700萬元，軍警公教因公死亡加倍。贈與稅－每人每年100萬。

shin

Susan Tim Money

Situation 1

Susan: Wow! How a startling exhibition! It is worth to come here.

Tim: It sure is. My name is Tim Lin, by the way.

Susan: Oh, hey! I am Susan Cai. Nice to meet you.

Tim: Excuse me, it is Susan Chang?

Susan: No, my name is Susan Cai.

Tim: Oh, sorry, now I see.

Susan: So Tim,what do you do?

Tim: I am a student.I major in design.

Susan: It sounds great! Where?

Tim: I am studing in Chaoyang University of technology. And how about you?

Susan: I am a English teacher in NTIT.

Tim: Oh,really? You have a good ability in language.

Susan: Thanks. Look! The works here are so magnificent.

Situation 2

Susan: Hi. That is nice to see you, again.

Tim: Yeah. Me too. Susan, this is my cousin, Money.

Money, this is my friend, Susan.

Susan: Hi, Money. I am really glad to meet you.

Money: Hi, Susan. I have heard a lot about you.

Tim: Money just finished his study in France, he went back for vacation.

Susan: Wow,it is such a romantic country! And I hear you like movie, do not you?

Money: Yes, seeing movies is my favorite interesting. Especially action, it is so exciting and thrilling. Do you know Jack Chang? He is my super idol !

Susan: I know him too, he is my idol too!

Money: Then have you read other works that he performed?

Susan: Drunken Fist and Police Story are two works that I have the impression most.

Money: Oh! I have read these two works

Susan: How about going to the cinema together next time?

Tim: un-hun! This is a good proposition

Money: No problem! Then we will make an appointment by phone next time

Susan: Ok, see you next time.

Situation 3 (telephone)

Money: Hello?

Susan: Hello. Can I speak to Money, please?

Money: Yes, this is Money speaking.

Susan: Hi, Money. This is Susan,Do you remember that we have an appointment to see a movie together?

Money: Sure! Today?

Susan: Yes, how about 7 p.m.

Money: Great! See you later.

Susan: Wait! Is Tim at home?

Money: I am sorry he is not here right now, Would you like to leave a message.

Susan: Yes, please. Would you tell him that goes to the cinema with us at 7 o'clock tonight.

Money: OK, I will tell him.

Situation 4 (telephone)

Money: Could you tell me that there is Tim at home?

Tim: Speaking.

Money:Oh, hi Tim. This is Money. Susan and I will go to the cinema together at 7 o'clock tonight, do you have time to go?

Tim: I am sorry, Money but I can not. I have to do homework tonight.

Money: oh, that is too bad.

Tim: Then will you have time to go to the cinema tomorrow?

Money: Well, I will also have no time tomorrow, then we make a change on Saturday or Sunday, OK?

Tim: Then we invite at the gate of SHIN KONG CINEPLEX at 7 o'clock on Sunday, OK?

Money: That sounds perfect. And let is go out for McDonald's after the show.

Tim: sure!

Money: Ok, see you at 8 o'clock on Sunday.

E

1.

L: nice music.isn't it?

R: it sure is. my name is rebecca tang. by the way.

L: oh hi I'm Lan Wang. It's a pleasure to meet you

R: the pleasure is mine

L: Well.where are you from

R: I’m from Taiwan

L: Really?It’s so far. You have to ride by plane 24 hours.

R: Yes, that’s very tire. By the way, what do you do?

L: I’m a Landscpae Designer.

R: Wow! That sounds interesting.

L: What about you?

R: I’m a student at 朝陽

L: Hey, They changed the music. Would you mind dance with me

R: Sure That’s my peasure

2.

L: sorry .we're late

R: that's ok.we just got here.L,this is my old friend ,T

T, this is my new friend, L.

T:Hi, L. I heard a lot about you

L: all good , i hope. And this is my classmate, K.

K: nice to meet u.

RT:nice to meet u, too.

L: k is very like music.

R: what kind of music do u like.

K: I like to listen to the rock music. Just like linkin park , I love them so much.

T: oh, they are popular. I like them, too. Hey , they have a concert in Taipei city on Saturday. Do u want to go ?

R:I really like to go . but I don’t have much money to pay the concert ticket

K : don’t worry about that. I have the complimentary tickets

L : the complimentary ticket ! why do u have ?

K : haha~ this is a confidentiality.

L : you are really a wet blanket.(掃興的人

T:SO, Will we go to see the concert

RLK: yes

3.

T: hello

L: hello, could I speak to R

T: I’m sorry. She s not here right now . could I take a message

L: Um, would you mind tell me her cell phone number

T: Sure. wait a minute. “…..” OK, her number is 09XXXXXXXX

L: thanks.

T: you’re welcome.

4.

TR: this is R. Please leave a message after u hear the beep.

L: Oh, I hate the telephone recording. It’s really a pain.

K: Why that is very convenient for everyone.

L: Well. I’m trying to get up the nerve to leave message on someone’s answering machine.

K: u r afraid of answering machines?

L: uh-huh. I freeze and get tongue-tied, and I don’t really know why.

K: calm down .take a deep breath. you can overcome it

L: thanks for your encourage . OK .I will try again.

5

R: T, what time dose the concert start

T: at even o’clock

R: OK, we have dinner with L and K at 6:00

T: SO , where are we meeting

R: we are meeting in front of the XX restaurant

T: WOW! I can not wait the Saturday coming.

6

K: That’s a wonderful concert. I love them much more.

T: Yeah. me too.

K: Did u see that stage effect.

I can’t forget all my life.

L: You are so exciting.

R: calm down.