[{"data":1,"prerenderedAt":129},["ShallowReactive",2],{"essay-land-tax-law-111-1":3},{"set":4,"subjectMeta":16,"mcq":25,"points":128},{"subject":5,"slug":6,"year":7,"session":8,"questions":9},"土地法與土地相關稅法概要","land-tax-law",111,1,[10,13],{"number":8,"text":11,"points":12},"關於不動產優先購買權，於土地法中設有明文。請舉出其中三項規定，申述其所定優先購買權之行使要件，並說明其法律性質。（25 分）",25,{"number":14,"text":15,"points":12},2,"試說明不動產交易所得稅、土地增值稅、契稅及房屋稅之課稅標的。（25 分）",{"name":5,"shortName":17,"slug":6,"kicker":18,"tagline":19,"hint":20,"minutes":21,"format":22,"mcqNote":23,"essayNote":24},"土地法與土地稅法","土地法與土地稅法 · Land & Land Tax","《土地法》《平均地權條例》《土地稅法》《房屋稅條例》四法並行:權利登記、徵收補償、地價稅與土地增值稅的稅率與減免——條號零碎、數值密集。","土地法抓總登記與權利變更登記、耕地租用與租金上限、徵收程序與補償;平均地權條例抓規定地價、公告土地現值與漲價歸公;土地稅法抓地價稅基本稅率千分之十與累進起點地價、自用住宅用地優惠稅率千分之二、土地增值稅稅率級距與重購退稅、免徵與不課徵的區別。⚠️ 稅法年年修,本站詳解引用條文一律以該題**考試年度當時**的版本為準。",90,"mixed","105–106 年 40 題(每題 1.25 分)、107 年起 25 題(每題 2 分)","每年 2 題,兩題合計 50 分",[26,31,35,39,43,48,52,57,61,65,69,73,77,81,85,89,93,97,101,105,109,113,117,121,125],{"webId":27,"number":8,"stem":28,"answer":29,"indexable":30},"house-111-1-land-tax-law-001","下列有關未辦繼承登記不動產處理方式之敘述，何者正確？","D",true,{"webId":32,"number":14,"stem":33,"answer":34,"indexable":30},"house-111-1-land-tax-law-002","下列有關共有不動產處分等之敘述，何者錯誤？","B",{"webId":36,"number":37,"stem":38,"answer":29,"indexable":30},"house-111-1-land-tax-law-003",3,"依土地稅法規定，土地所有權人辦理土地移轉繳納土地增值稅時，在其持有土地期間內，因重新規定地價增繳之地價稅，准予抵繳其…",{"webId":40,"number":41,"stem":42,"answer":29,"indexable":30},"house-111-1-land-tax-law-004",4,"依房屋稅條例之規定，下列有關房屋稅納稅義務人之敘述，何者錯誤？",{"webId":44,"number":45,"stem":46,"answer":47,"indexable":30},"house-111-1-land-tax-law-005",5,"依契稅條例之規定，下列敘述何者錯誤？","A",{"webId":49,"number":50,"stem":51,"answer":34,"indexable":30},"house-111-1-land-tax-law-006",6,"依契稅條例之規定，以不動產為信託財產時，在信託關係人間移轉所有權時，何種情形須課徵契稅？",{"webId":53,"number":54,"stem":55,"answer":56,"indexable":30},"house-111-1-land-tax-law-007",7,"依契稅條例之規定，下列何種契約的契稅稅率最低？","C",{"webId":58,"number":59,"stem":60,"answer":47,"indexable":30},"house-111-1-land-tax-law-008",8,"依規定，非都市土地甲種建築用地之建蔽率為百分之六十，容積率為百分之二百四十。倘甲有 1 筆 100 坪的甲種建築用地…",{"webId":62,"number":63,"stem":64,"answer":47,"indexable":30},"house-111-1-land-tax-law-009",9,"依都市計畫法指定供公用事業設施使用之公共設施保留地，應由各該事業機構依法徵收或購買；其餘由公用事業設施所屬政府或鄉、…",{"webId":66,"number":67,"stem":68,"answer":29,"indexable":30},"house-111-1-land-tax-law-010",10,"下列何類徵收事業之需用土地人在補償費未發給完竣前，或未核定發給抵價地前，因公共安全急需，得先進入被徵收土地內工作？",{"webId":70,"number":71,"stem":72,"answer":56,"indexable":30},"house-111-1-land-tax-law-011",11,"依土地徵收條例之規定，下列敘述何者正確？",{"webId":74,"number":75,"stem":76,"answer":29,"indexable":30},"house-111-1-land-tax-law-012",12,"都市計畫地區於訂定分區發展優先次序後，第一期發展地區應於主要計畫發布實施後，多久期限完成細部計畫？並於細部計畫發布後…",{"webId":78,"number":79,"stem":80,"answer":29,"indexable":30},"house-111-1-land-tax-law-013",13,"依土地法第 34 條之 1 規定，共有土地之處分、變更，下列何比例之同意，方得行之？",{"webId":82,"number":83,"stem":84,"answer":34,"indexable":30},"house-111-1-land-tax-law-014",14,"依土地法第 17 條規定，下列何項土地得租賃於外國人？",{"webId":86,"number":87,"stem":88,"answer":56,"indexable":30},"house-111-1-land-tax-law-015",15,"依土地法規定，私有土地所有權之移轉或租賃，妨害基本國策者，下列何者得報請行政院制止之？",{"webId":90,"number":91,"stem":92,"answer":56,"indexable":30},"house-111-1-land-tax-law-016",16,"依土地法規定，租用建築房屋之基地，發生下列何種情形時，出租人不得收回？",{"webId":94,"number":95,"stem":96,"answer":29,"indexable":30},"house-111-1-land-tax-law-017",17,"依土地徵收條例規定，區段徵收範圍內土地，經規劃整理後，有關其處理方式，下列敘述何者錯誤？",{"webId":98,"number":99,"stem":100,"answer":29,"indexable":30},"house-111-1-land-tax-law-018",18,"甲為中華民國境內居住之個人，他在 A 市持有已長達 10 年的 1 筆面積為 300 坪土地，於民國（下同）107 …",{"webId":102,"number":103,"stem":104,"answer":34,"indexable":30},"house-111-1-land-tax-law-019",19,"依土地徵收條例規定，已公告徵收之土地，因作業錯誤，致原徵收之土地不在工程用地範圍內者，應如何處理？",{"webId":106,"number":107,"stem":108,"answer":56,"indexable":30},"house-111-1-land-tax-law-020",20,"聲請為土地權利變更登記之案件，在登記尚未完畢前，登記機關接獲法院為何種囑託登記時，應即改辦之？",{"webId":110,"number":111,"stem":112,"answer":34,"indexable":30},"house-111-1-land-tax-law-021",21,"徵收土地或土地改良物應發給之補償費，需用土地人應於公告期滿後十五日內將補償費繳交該管直轄市或縣（市）主管機關發給完竣…",{"webId":114,"number":115,"stem":116,"answer":29,"indexable":30},"house-111-1-land-tax-law-022",22,"依平均地權條例規定，土地所有權移轉或設定典權時，有關申報移轉現值之審核標準，下列敘述何者正確？",{"webId":118,"number":119,"stem":120,"answer":34,"indexable":30},"house-111-1-land-tax-law-023",23,"依平均地權條例規定，實施市地重劃時，重劃區內供公共使用之道路等十項用地，應優先以下列何種土地抵充？",{"webId":122,"number":123,"stem":124,"answer":29,"indexable":30},"house-111-1-land-tax-law-024",24,"下列何者不屬於平均地權條例獎勵土地所有權人自行辦理市地重劃事業之獎勵事項？",{"webId":126,"number":12,"stem":127,"answer":29,"indexable":30},"house-111-1-land-tax-law-025","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？",50,1786689131145]