[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-108-1-land-tax-law-014":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-108-1-土地法與土地相關稅法概要-014","house-108-1-land-tax-law-014",108,1,14,"出租之公、私有耕地因實施市地重劃致不能達到原租賃之目的者，可由直轄市或縣（市）政府逕為註銷其租約並通知當事人，如重劃後分配土地者，承租人得請求之補償，下列何項為正確？",{"A":17,"B":18,"C":19,"D":20},"按重劃計畫書公告當期該土地公告土地現值減除預計土地增值稅後餘額之三分之一","按重劃計畫書公告當期該土地查估之市價減除預計土地增值稅後餘額之三分之一","按重劃計畫書公告當期該土地之公告土地現值之三分之一","按重劃計畫書公告當期該土地查估之市價之三分之一","C",null,"本題考點：市地重劃逕為註銷耕地租約後，承租人向出租人請求補償的計算基準。\n【正解理由】《平均地權條例》第 63 條第一項規定，出租之公、私有耕地因實施市地重劃致不能達到原租賃之目的者，由直轄市或縣（市）政府逕為註銷其租約並通知當事人；同條第二項第一款接著規定「重劃後分配土地者，承租人得向出租人請求按重劃計畫書公告當期該土地之公告土地現值三分之一之補償」。計算基準是公告土地現值本身，中間並沒有先減除土地增值稅這一步，故選 C。\n【逐項排除】\n(A) 錯誤。先減除預計土地增值稅再取三分之一，是《平均地權條例》第 77 條第一項耕地出租人終止租約收回耕地時的補償公式，不是市地重劃註銷租約所適用的公式。\n(B) 錯誤。查估之市價是《土地徵收條例》第 30 條第一項徵收補償地價的基準，本項又疊上扣除土地增值稅的步驟，兩處都與《平均地權條例》第 63 條第二項第一款不符。\n(C) 正確，為本題所選，與《平均地權條例》第 63 條第二項第一款逐字相符。\n(D) 錯誤。《平均地權條例》第 63 條第二項第一款寫的是公告土地現值，不是查估之市價。\n【記憶點】重劃註銷租約，按公告土地現值的三分之一補償，不扣土地增值稅。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-108-1-land-tax-law-013","依平均地權條例之規定，直轄市或縣（市）政府對於尚未建築之私有建築用地之處理方式，下列何項敘述錯誤？",13,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-108-1-land-tax-law-015","都市計畫應依據現在及既往情況，並預計未來幾年內之發展情形訂定之？",15,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-108-1-land-tax-law-012","依都市計畫法規定，都市計畫區內之公園、體育場所、綠地、廣場及兒童遊樂場，應依計畫人口密度及自然環境，作有系統之布置，除具有特殊情形外，其占用土地總面積不得少於全部計畫面積百分之幾？",12,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-108-1-land-tax-law-016","甲將其所有 X 地號土地出售予乙後，由甲會同乙申辦土地買賣移轉登記時，請問本案應按何標準計收千分之一的登記費？",16,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-108-1-land-tax-law-011","依土地稅法規定，關於地價稅之納稅義務人，下列何項敘述錯誤？",11,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-108-1-land-tax-law-017","已公告徵收之土地，需用土地人應切實按核准計畫及所定期限使用。在未依徵收計畫完成使用前，需用土地人應每年檢討其興辦事業計畫，並由其上級事業主管機關列管。有下列那種情形，應辦理撤銷徵收？",17,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-014",114,"在不動產贈與的情形下，有關契稅稅率，下列何者為是？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-014",113,"依都市計畫法規定，下列有關公共設施保留地之使用管制規定，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-014",112,"已公告徵收之土地，依徵收計畫開始使用前，興辦之事業改變時，依土地徵收條例之規定，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-014",111,"依土地法第 17 條規定，下列何項土地得租賃於外國人？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-014",110,"依土地法規定，未辦理繼承登記之土地經列冊管理達多久後，逾期仍未聲請登記者，該土地應如何處理？",1786689132699]