[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-109-1-land-tax-law-006":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-109-1-土地法與土地相關稅法概要-006","house-109-1-land-tax-law-006",109,1,6,"依都市計畫法之規定，關於都市計畫之變更，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"都市計畫之變更，如直接限制一定區域人民之權利者，則其性質即屬公法上之觀念通知","都市計畫之變更屬法規性質，並非行政處分，都市計畫個別變更範圍外之人民，如因都市計畫個別變更致其權利或法律上利益受侵害時，無法提起行政訴訟以資救濟","為適應國防或經濟發展之需要而變更都市計畫時，應以通盤檢討變更之方式辦理","為避免重大災害之發生而變更都市計畫時，應以個案迅行變更之方式辦理","D",null,"本題考點：《都市計畫法》定期通盤檢討與迅行變更的分軌，以及都市計畫變更的法律性質。\n【正解理由】依《都市計畫法》第 27 條第一項，都市計畫經發布實施後，遇有因戰爭、地震、水災、風災、火災或其他重大事變遭受損壞、為避免重大災害之發生、為適應國防或經濟發展之需要、為配合中央或地方興建之重大設施等四款情事之一時，當地政府應視實際情況迅行變更；為避免重大災害之發生正落在同條第一項第二款，故選 D。\n【逐項排除】\n(A) 錯誤。都市計畫之個別變更若直接限制一定區域內人民之權利、利益或增加其負擔，性質上屬行政處分，受規制者得循行政爭訟途徑請求救濟，並非不生法律效果的觀念通知。\n(B) 錯誤。個別變更既具行政處分性質，變更範圍外之人民若能指出其權利或法律上利益因該變更而受侵害，仍得提起行政訴訟。\n(C) 錯誤。為適應國防或經濟發展之需要，是《都市計畫法》第 27 條第一項第三款的迅行變更事由，與同法第 26 條每三年內或五年內至少通盤檢討一次的定期檢討不同。\n(D) 正確。合於《都市計畫法》第 27 條第一項第二款。\n【記憶點】四款情事走迅行變更，三年或五年一次的才是通盤檢討。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-109-1-land-tax-law-005","依平均地權條例規定，為促進土地利用，擴大辦理市地重劃，得獎勵土地所有權人自行組織重劃會辦理市地重劃，下列對獎勵土地所有權人辦理市地重劃之敘述，何者錯誤？",5,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-109-1-land-tax-law-007","依非都市土地使用管制規則規定，關於區域計畫擬定機關核發開發許可後，直轄市或縣（市）政府應報經區域計畫擬定機關廢止原開發許可之情形，下列敘述何者錯誤？",7,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-109-1-land-tax-law-004","依土地稅法規定，有關地價稅優惠稅率與減免，下列敘述何者錯誤？",4,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-109-1-land-tax-law-008","關於規定地價，依平均地權條例之規定，下列敘述何者正確？",8,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-109-1-land-tax-law-003","土地所有權人於出售土地後，依土地稅法規定，下列何種情形得申請就其已納土地增值稅額內，退還其不足支付新購土地地價之數額？",3,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-109-1-land-tax-law-009","都市計畫法有關公共設施保留地之規定，下列敘述何者正確？",9,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-006",114,"土地所有權移轉時，原則上權利人及義務人雙方應於訂定契約幾日內檢附契約影本及相關文件共同向主管稽徵機關申報土地移轉現值？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-006",113,"依土地徵收條例規定，有關徵收補償費，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-006",112,"依土地法規定，關於共有土地之處分，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-006",111,"依契稅條例之規定，以不動產為信託財產時，在信託關係人間移轉所有權時，何種情形須課徵契稅？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-006",110,"依土地法之規定，遇有荒歉，直轄市或縣（市）政府得按照當地當年收穫實況為減租或免租之決定。但應經何機關同意？",1786689132381]