[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-109-1-land-tax-law-007":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-007","house-109-1-land-tax-law-007",109,1,7,"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？",{"A":17,"B":18,"C":19,"D":20},"興辦事業計畫經目的事業主管機關廢止或依法失其效力、整地排水計畫之核准經直轄市或縣（市）政府廢止或水土保持計畫之核准經水土保持主管機關廢止或依法失其效力","申請人自行申請廢止","與水源供應、鄰近之交通設施、排水系統、電力、電信及垃圾處理等公共設施及公用設備服務未能相互配合者","違反核定之土地使用計畫、目的事業或環境影響評估等相關法規，經該管主管機關提出要求處分並經限期改善而未改善","C",null,"本題考點：《非都市土地使用管制規則》中，區域計畫擬定機關核發開發許可後，應報請廢止原開發許可的法定事由。\n【正解理由】依《非都市土地使用管制規則》有關廢止開發許可的規定，事由分兩類：一是許可所依附的計畫基礎消滅，即興辦事業計畫經目的事業主管機關廢止或依法失其效力、整地排水計畫之核准經直轄市或縣（市）政府廢止、水土保持計畫之核准經水土保持主管機關廢止或依法失其效力；二是執行階段的重大違規，即違反核定之土地使用計畫、目的事業或環境影響評估等相關法規，經該管主管機關提出要求處分並經限期改善而未改善；此外尚有申請人自行申請廢止。水源供應與交通、排水、電力、電信及垃圾處理等公共設施及公用設備服務能否相互配合，是核發開發許可階段的審查條件，並非核准後廢止許可的事由，故選 C。\n【逐項排除】\n(A) 正確。三項計畫核准之廢止或依法失效，屬應報請廢止原開發許可的情形。\n(B) 正確。申請人自行申請廢止時，主管機關即應報請廢止原開發許可。\n(C) 錯誤。此為申請開發許可時的審查條件，不屬核准後應廢止許可的事由。\n(D) 正確。違反相關法規且經限期改善而未改善者，屬應報請廢止的情形。\n【記憶點】配合條件在進門時審，廢止只看計畫失效、自行申請與限期未改善。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-109-1-land-tax-law-006","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？",6,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-109-1-land-tax-law-010","依平均地權條例之規定，土地所有權移轉或設定典權時，權利人及義務人應於訂定契約之日起幾日內，檢同契約及有關文件，共同申請土地所有權移轉或設定典權登記，並共同申報其土地移轉現值？",10,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-007",114,"依土地法規定，所有權人欲以共有土地設定地上權，在不計共有人人數比例的情況下，至少應得到該共有土地應有部分多少比例之同意？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-007",113,"依土地徵收條例規定，有關直轄市或縣（市）主管機關應於國庫設立土地徵收補償費保管專戶部分，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-007",112,"有關土地總登記，經聲請而逾限未補繳證明文件者之情形，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-007",111,"依契稅條例之規定，下列何種契約的契稅稅率最低？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-007",110,"依平均地權條例規定，應納地價稅額因公告地價調整致納稅義務人繳納困難者，得於規定繳納期間內，向稅捐稽徵機關申請延期繳納，延期繳納期間最長不得逾多久？",1786689132388]