[{"data":1,"prerenderedAt":55},["ShallowReactive",2],{"q-house-105-1-land-tax-law-036":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":24},"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":14,"stem":15,"options":16,"answer":21,"answerNote":22,"lawYear":12,"explanation":23,"freq":13,"indexable":24},"house-105-1-土地法與土地相關稅法概要-036","house-105-1-land-tax-law-036",105,1,36,"有關土地徵收補償之性質，下列何者正確？",{"A":17,"B":18,"C":19,"D":20},"補償內容僅有地價補償","屬於一般犧牲","屬於損害賠償","屬於損失補償","D",null,"本題考點：土地徵收補償之法律性質，係國家合法行使公權力致特定人財產受特別犧牲時所給予之損失補償。\n【正解理由】依《土地徵收條例》第 1 條第一項，本條例係為規範土地徵收，確保土地合理利用，並保障私人財產，增進公共利益而制定。徵收既經依法核准公告而為合法之公權力行為，其對被徵收人所生之財產損失，係為增進公共利益而由特定人承受之特別犧牲，國家所給付者性質上為損失補償，與以違法侵害為前提之損害賠償不同。故選 D。\n【逐項排除】\n(A) 敘述錯誤。《土地徵收條例》第 30 條第一項規定被徵收之土地應按照徵收當期之市價補償其地價。同條例第 5 條第一項規定土地改良物應一併徵收，第 33 條第一項就合法營業因徵收而停止或規模縮小之損失定有補償，第 34 條第一項並列舉應發給遷移費之情形，補償內容不以地價為限。\n(B) 敘述錯誤。一般犧牲指社會成員普遍承受、無從歸屬於特定人之負擔，性質上不生補償問題；徵收係就特定人之特定財產剝奪其權利，屬特別犧牲，兩者不同。\n(C) 敘述錯誤。損害賠償以行為之違法性為前提；土地徵收依《土地徵收條例》所定程序報經核准並公告，行為本身即屬合法，不生賠償問題。\n(D) 敘述正確。國家為公共利益而合法取走特定人之財產，以金錢填補其所受之特別犧牲，正是損失補償之典型形態。\n【記憶點】合法徵收給補償，違法侵害才賠償；全體承擔是一般犧牲，個人承擔才需補償。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-105-1-land-tax-law-035","關於優先購買權之種類與效力，依土地法第 104 條規定，下列何者正確？",35,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-land-tax-law-037","甲未依法繳納契稅，請問目前應移送何處強制執行？",37,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-105-1-land-tax-law-034","甲、乙、丙、丁、戊、己等六人分別共有 A 地，其中的甲、乙、丙、丁將 A 地全部出賣給戊。依近年最高法院判決見解，下列敘述何者正確？",34,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-land-tax-law-038","依平均地權條例規定，為避免私人壟斷，應對私有土地面積有最高額之限制。其相關限制內容，下列何者正確？",38,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-105-1-land-tax-law-033","甲有 A 地與坐落 A 地上之 B 屋，但僅將 A 地自願出賣並移轉於乙；經查 B 屋並非區分所有建物，亦非農舍。下列敘述何者正確？",33,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-land-tax-law-039","甲有 A 地一筆，並將 A 地出賣給乙，約定由乙負擔以應辦理所有權移轉登記日當期之公告土地現值計算之土地增值稅；但甲遲延辦理 A 地所有權移轉登記，致乙多繳稅額。下列敘述何者正確？",39,[51],{"webId":52,"year":53,"stem":54,"number":14},"house-106-1-land-tax-law-036",106,"依平均地權條例之規定，土地買賣未辦竣權利移轉登記，承買人再行出售該土地時，處應納登記費多少倍以下之罰鍰？",1786689133867]