[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-108-1-land-tax-law-023":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-023","house-108-1-land-tax-law-023",108,1,23,"區段徵收土地時，地價補償得經土地所有權人申請，以徵收後可供建築之抵價地折算抵付，而抵價地總面積，以徵收總面積百分之五十為原則，如因情況特殊，經上級主管機關核准者，不在此限，但不得少於百分之四十；惟曾經農地重劃者，該重劃地區部分之抵價地不得少於多少？",{"A":17,"B":18,"C":19,"D":20},"百分之四十三","百分之四十五","百分之四十七","百分之四十九","B",null,"本題考點：區段徵收以抵價地折算抵付地價補償時，抵價地總面積的比率下限，特別是曾經農地重劃地區的特別下限。\n【正解理由】《土地徵收條例》第 39 條第二項規定：「抵價地總面積，以徵收總面積百分之五十為原則。因情況特殊，經上級主管機關核准者，不在此限。但不得少於百分之四十。曾經農地重劃者，該重劃地區部分不得少於百分之四十五。」曾經農地重劃的部分，下限為百分之四十五，故選 B。\n【逐項排除】\n(A) 錯誤。百分之四十三並非《土地徵收條例》第 39 條第二項所定的任何一個數值，該項只出現百分之五十、百分之四十與百分之四十五三個比率。\n(B) 正確。即《土地徵收條例》第 39 條第二項後段「曾經農地重劃者，該重劃地區部分不得少於百分之四十五」。\n(C) 錯誤。百分之四十七未見於《土地徵收條例》第 39 條第二項，該項對重劃地區部分所設的下限並非此數。\n(D) 錯誤。百分之四十九亦非條文所定；與之相近的百分之五十是抵價地總面積的原則值，而不是重劃地區部分的下限。\n【記憶點】五十是原則、四十是一般下限、四十五是曾經農地重劃地區的下限，三個數字一組記。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-108-1-land-tax-law-022","土地所有權辦理買賣移轉登記時，申報土地移轉現值之審核標準，下列何項敘述錯誤？",22,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-108-1-land-tax-law-024","依規定民國 109 年需辦理重新規定地價，下列對規定地價或重新規定地價之敘述，何項錯誤？",24,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-108-1-land-tax-law-021","關於繼承登記，下列何項敘述錯誤？",21,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-108-1-land-tax-law-025","非都市土地依區域計畫法施行細則之規定，得劃定幾種使用區？編定幾種使用地？",25,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-108-1-land-tax-law-020","非都市土地申請開發達一定規模者，應辦理土地使用分區變更，下列何項敘述錯誤？",20,{"webId":47,"stem":48,"number":13,"year":49,"session":13},"house-109-1-land-tax-law-001","依房屋稅條例規定，下列敘述何者錯誤？",109,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-023",114,"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？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-023",113,"下列有關契稅納稅義務人之敘述，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-023",112,"依所得稅法之規定，個人依第 14 條之 4 前 2 項規定計算之房屋、土地交易所得，減除當次交易依土地稅法第 30 條第 1 項規定公告土地現值計算之土地漲價總數額後之餘額，不併計綜合所得總額，按相關規定稅率計算應納稅額，其在中華民國境內居住之個人應納稅額，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-023",111,"依平均地權條例規定，實施市地重劃時，重劃區內供公共使用之道路等十項用地，應優先以下列何種土地抵充？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-023",110,"有關中華民國境內居住之個人，依所得稅法規定計算之房屋、土地交易所得，減除當次交易依土地稅法第 30 條第 1 項規定公告土地現值計算之土地漲價總數額後之餘額，不併計綜合所得總額，其稅率計算下列何者正確？",1786689132781]