[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-107-1-land-tax-law-016":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-107-1-土地法與土地相關稅法概要-016","house-107-1-land-tax-law-016",107,1,16,"區域計畫法有關非都市土地許可開發之規定，下列敘述，何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"開發許可前，應先將申請開發案提報各該區域計畫委員會審議之","申請開發許可，申請人應先取得開發地區內全部土地及建築物之所有權","開發許可後，辦理分區或用地變更前，應將開發區內公共設施用地完成分割移轉登記為各該直轄市、縣（市）有或鄉、鎮（市）有，並繳交開發影響費","直轄市、縣（市）政府受理開發申請案後，除情形特殊者外，應於六十日內報請各該區域計畫擬定機關審議","B",null,"本題考點：非都市土地申請開發許可的法定程序，特別是申請人是否必須先取得開發範圍內全部土地及建築物之所有權。\n【正解理由】非都市土地開發需辦理使用分區變更者，其程序見《非都市土地使用管制規則》第 13 條第一項，依序為申請開發許可、公共設施用地完成分區及使用地異動登記並移轉登記為該管直轄市、縣（市）有或鄉（鎮、市）有、申請其餘土地之異動登記、取得水土保持或整地排水完工證明書；四款均未把「已取得全部土地及建築物所有權」列為要件。《非都市土地使用管制規則》第 28 條並規定申請使用地變更編定應檢附申請變更編定同意書，申請人為土地所有權人者才免附，可見申請人不以所有權人為限，故選 B。\n【逐項排除】\n(A) 敘述正確。《非都市土地使用管制規則》第 14 條規定直轄市或縣（市）政府提出初審意見後，送請各該區域計畫擬定機關提報其區域計畫委員會審議，同意後始核發開發許可。\n(B) 錯誤，理由見上。\n(C) 敘述正確。《非都市土地使用管制規則》第 26 條要求先完成捐贈土地及公共設施用地之分割、移轉登記並繳交開發影響費後，才函請登記機關辦理分區及使用地變更編定異動登記。\n(D) 敘述正確。地方政府受理開發申請案後除情形特殊者外應於六十日內報請審議，屬受理端的作業時限，與初審後送區域計畫擬定機關審議的流程相銜接。\n【記憶點】開發許可審的是計畫與程序，不要求申請人先買下全部土地與建物。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-107-1-land-tax-law-015","實施區段徵收時，申請發給抵價地者，對其被徵收土地之權利義務，於何時終止？",15,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-107-1-land-tax-law-017","依非都市土地使用管制規則規定，山坡地範圍內之土地，在未編定使用地類別前，適用林業用地之管制，下列何者不包含在內？",17,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-107-1-land-tax-law-014","依土地徵收條例規定，徵收土地之殘餘部分面積過小或形勢不整，致不能為相當之使用者，所有權人得向何機關申請一併徵收？",14,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-107-1-land-tax-law-018","下列土地他項權利，何者為土地法所創設？",18,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-107-1-land-tax-law-013","依土地徵收條例有關徵用之規定，下列敘述，何者正確？",13,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-107-1-land-tax-law-019","下列土地關係人，何者非屬土地稅法第 3 條所定之地價稅納稅義務人？",19,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-016",114,"依契稅條例規定，有關納稅義務人繳納契稅期限及罰則之規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-016",113,"依土地法規定，下列有關逾期未辦繼承登記案件應由地政機關書面通知繼承人之情形，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-016",112,"我國物權係採法定主義，於土地所有權以外之其他不動產物權，謂之他項權利，依民法及土地法之規定，下列何者非屬物權？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-016",111,"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":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-016",110,"私有公共設施保留地得申請與公有非公用土地辦理交換，依都市計畫法之規定，不受下列那些法規相關規定之限制？①土地法 ②所得稅法 ③國有財產法 ④各級政府財產管理法令",1786689132939]