[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-109-1-land-tax-law-008":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-008","house-109-1-land-tax-law-008",109,1,8,"關於規定地價，依平均地權條例之規定，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"規定地價後，每三年重新規定地價一次。但必要時得延長之","直轄市或縣（市）主管機關辦理規定地價或重新規定地價時，須分區調查最近一年之土地買賣價格或收益價格","土地所有權人申報之地價未滿公告地價百分之八十時，得徵收之","土地所有權人未於公告期間申報地價者，以公告地價為其申報地價","B",null,"本題考點：《平均地權條例》規定地價的週期、辦理程序與申報地價的法律效果。\n【正解理由】依《平均地權條例》第 15 條，直轄市或縣（市）主管機關辦理規定地價或重新規定地價的程序，第一款即分區調查最近一年之土地買賣價格或收益價格，其後依序為依調查結果劃分地價區段並估計區段地價後提交地價評議委員會評議、計算宗地單位地價、公告及申報地價（期限三十日）、編造地價冊及總歸戶冊，故選 B。\n【逐項排除】\n(A) 錯誤。《平均地權條例》第 14 條為規定地價後每二年重新規定地價一次，但必要時得延長之，並非每三年。\n(B) 正確。與《平均地權條例》第 15 條第一款的文字相符。\n(C) 錯誤。《平均地權條例》第 16 條就申報之地價未滿公告地價百分之八十者，效果是得照價收買或以公告地價百分之八十為其申報地價，不是徵收。\n(D) 錯誤。《平均地權條例》第 16 條前段規定，未於公告期間申報地價者，以公告地價百分之八十為其申報地價，不是以公告地價全額計。\n【記憶點】二年一輪、查最近一年價格、公告申報三十日；未申報打八折，申報上限一百二十。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-109-1-land-tax-law-011","關於原土地所有權人申請已徵收土地之收回權，依土地徵收條例規定，下列敘述何者錯誤？",11,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-008",114,"下列有關公有土地撥用之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-008",113,"依土地徵收條例規定，有關徵收之程序，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-008",112,"依土地法規定，有關繼承登記，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-008",111,"依規定，非都市土地甲種建築用地之建蔽率為百分之六十，容積率為百分之二百四十。倘甲有 1 筆 100 坪的甲種建築用地想規劃蓋 1 棟豪宅自住，請問甲的房屋每層樓最大建坪有幾坪？可蓋幾層樓高？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-008",110,"平均地權條例第 35 條之 1 規定，私人捐贈予財團法人供興辦社會福利事業使用之土地，免徵土地增值稅；但有三種情形之一者，除追補應納之土地增值稅外，並處應納土地增值稅額二倍之罰鍰。下列何者不是規範中的情形？",1786689132394]