[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-105-1-land-tax-law-001":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":24,"sameNumber":50,"hasEssay":23},"土地法與土地相關稅法概要","land-tax-law","土地法與土地稅法 · Land & Land Tax","土地法與土地稅法","105–106 年 40 題(每題 1.25 分)、107 年起 25 題(每題 2 分)",{"id":10,"webId":11,"year":12,"session":13,"subject":4,"number":13,"stem":14,"options":15,"answer":20,"answerNote":21,"lawYear":12,"explanation":22,"freq":13,"indexable":23},"house-105-1-土地法與土地相關稅法概要-001","house-105-1-land-tax-law-001",105,1,"有關土地法及平均地權條例規定照價收買之時機，下列何者正確？",{"A":16,"B":17,"C":18,"D":19},"所有權人申報地價未達公告現值之百分之八十時","荒地限期使用並經加徵荒地稅滿 2 年後仍不使用者","土地所有權人認為標準地價過高，不能為其百分之二十以內增減之申報時，得聲請該管直轄市或縣（市）政府照價收買","私有土地超過最高限額限期 1 年未出售或使用者","C",null,"本題考點：照價收買的法定發動時機，以及各該時機所繫的門檻數值與期間。\n【正解理由】依《土地法》第 156 條，土地所有權人聲請登記所有權時應同時申報地價，但僅得為標準地價百分之二十以內之增減；同法第 157 條接續規定，「土地所有權人認為標準地價過高，不能依前條為申報時，得聲請該管直轄市或縣（市）政府照標準地價收買其土地。」兩條相扣，正是所有權人受百分之二十增減幅度限制而無從申報時的收買聲請途徑，故選 C。\n【逐項排除】\n(A) 依《平均地權條例》第 16 條，申報之地價未滿公告地價百分之八十時，得照價收買或以公告地價百分之八十為其申報地價；該項門檻的比較基準是公告地價，並非公告現值。\n(B) 依《土地稅法》第 22-1 條與《平均地權條例》第 26-1 條，農業用地閒置不用經通知限期使用而逾期者，按應納田賦加徵一倍至三倍之荒地稅，須經加徵荒地稅滿三年仍不使用，始得照價收買。\n(C) 正確。此即《土地法》第 156 條與第 157 條所定，因申報地價受標準地價百分之二十增減幅度限制而生的照價收買聲請權。\n(D) 依《平均地權條例》第 72 條，超額土地由直轄市或縣（市）政府通知土地所有權人於二年內出售或建築使用，逾期未出售或未建築使用者，始得予照價收買，但在建設發展較緩之地段不在此限。\n【記憶點】申報地價差二成、荒地稅滿三年、超額土地二年，三個門檻各繫各的數字。",true,[25,30,34,38,42,46],{"webId":26,"stem":27,"number":28,"year":29,"session":13},"house-114-1-land-tax-law-025","政府為解決因經費問題無法於短期內徵收公共設施保留地，以至於影響土地所有權人之權益，於是採取若干措施，依相關法規之規定，下列敘述何者正確？",25,114,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-land-tax-law-002","依契稅條例規定，下列何種情形得免徵契稅？",2,{"webId":35,"stem":36,"number":37,"year":29,"session":13},"house-114-1-land-tax-law-024","依土地稅法規定，土地所有權人申請自用住宅用地，其地價稅按千分之二計徵，下列敘述何者正確？",24,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-land-tax-law-003","有關地價稅之特別稅率，下列何項用地不適用千分之二之特別稅率？",3,{"webId":43,"stem":44,"number":45,"year":29,"session":13},"house-114-1-land-tax-law-023","依土地徵收條例規定，有關得為區段徵收之情形，下列何項非屬之？",23,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-land-tax-law-004","甲有 A 地，乙有 B 地，二地相鄰，因地界不規則，雙方為建屋方便，故約定將相鄰部分的界址取直，因而逾越原界址的土地，均同意對方建屋，但未辦理土地所有權移轉登記，其後甲將 A 地出賣並移轉登記於丙。下列敘述何者正確？",4,[51,54,58,62,66],{"webId":52,"year":29,"stem":53,"number":13},"house-114-1-land-tax-law-001","因土地登記有錯誤致人民受有損害，地政機關負損害賠償後，於登記人員未盡下列那一種注意義務時，得對登記人員行使求償權？",{"webId":55,"year":56,"stem":57,"number":13},"house-113-1-land-tax-law-001",113,"依平均地權條例規定，預售屋或新建成屋買賣契約之買受人，於簽訂買賣契約後，不得讓與或轉售買賣契約與第三人，但經其他中央主管機關公告得讓與或轉售之情形並經直轄市、縣（市）主管機關核准者，不在此限。買受人據此得讓與或轉售之戶（棟）數為何？",{"webId":59,"year":60,"stem":61,"number":13},"house-112-1-land-tax-law-001",112,"都市計畫公共設施保留地，未作任何使用並與使用中之土地隔離者，其地價稅之計徵，下列何者正確？",{"webId":63,"year":64,"stem":65,"number":13},"house-111-1-land-tax-law-001",111,"下列有關未辦繼承登記不動產處理方式之敘述，何者正確？",{"webId":67,"year":68,"stem":69,"number":13},"house-110-1-land-tax-law-001",110,"依土地法規定，外國人投資有助於國內重大建設、整體經濟或農牧經營而需要取得土地時，應先經下列何者程序？",1786689133578]