[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-106-1-land-tax-law-025":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-106-1-土地法與土地相關稅法概要-025","house-106-1-land-tax-law-025",106,1,25,"下列何者非區域計畫法規定區域計畫得隨時檢討變更之原因？",{"A":17,"B":18,"C":19,"D":20},"發生或避免重大災害","興辦重大開發或建設事業","為適應國防或經濟發展之需要","區域建設推行委員會之建議","C",null,"本題考點：區域計畫公告實施後「得隨時檢討變更」的法定事由，以及它與都市計畫「迅行變更」事由的分辨。\n【正解理由】《區域計畫法》就區域計畫公告實施後的變更，以定期通盤檢討為原則，另列舉得隨時檢討變更的情形，計為發生或避免重大災害、興辦重大開發或建設事業、區域建設推行委員會之建議三者。「為適應國防或經濟發展之需要」並不在這一組列舉之內，它出現的位置是《都市計畫法》第 27 條第一項第三款——都市計畫經發布實施後，遇有為適應國防或經濟發展之需要時，當地直轄市、縣（市）（局）政府或鄉、鎮、縣轄市公所應視實際情況迅行變更。本題問的是何者不屬於區域計畫得隨時檢討變更之原因，故選 C。\n【逐項排除】\n(A) 屬於。發生或避免重大災害是區域計畫得隨時檢討變更的事由之一。\n(B) 屬於。興辦重大開發或建設事業同列其中。\n(C) 不屬於。此為《都市計畫法》第 27 條第一項第三款的都市計畫迅行變更事由，被移花接木到區域計畫。\n(D) 屬於。區域建設推行委員會之建議亦為得隨時檢討變更的事由。\n【記憶點】災害、重大建設、委員會建議三張牌屬區域計畫；國防與經濟發展那張是都市計畫的。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-106-1-land-tax-law-024","下列有關違反區域計畫管制使用土地者之處罰規定，何者錯誤？",24,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-106-1-land-tax-law-027","依都市計畫法第 22 條規定，下列何者非細部計畫應以細部計畫書及細部計畫圖應表明之事項？",27,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-106-1-land-tax-law-023","下列何者為撤銷徵收之原因？",23,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-106-1-land-tax-law-028","重新實施地籍測量時，已依法設立界標之土地所有權人，於重測結果公告後認為測量結果有錯誤者，應如何辦理？",28,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-106-1-land-tax-law-022","被徵收之土地，有下列何種情形時，原土地所有權人得於徵收公告之日起 20 年內，向該管直轄市或縣（市）主管機關申請照原徵收補償價額收回其土地？",22,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-land-tax-law-029","下列有關逾期未辦繼承登記土地之處理程序，何者正確？",29,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-025",114,"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？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-025",113,"依所得稅法規定，個人以自有土地與營利事業合作興建房屋，自土地取得之日起算五年內完成並銷售該房屋、土地者，其所得稅稅率為何？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-025",112,"有關土地利用計畫之通盤檢討相關規定，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-025",111,"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？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-025",110,"依所得稅法規定，陳先生在 110 年 10 月以 900 萬元出售其於 107 年以 700 萬元購入之房地產，110 年當期土地之公告現值為 800 萬元，陳先生個人未提示因取得、改良及移轉而支付之費用時，稽徵機關得以多少元計算其費用？",1786689133455]