[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-109-1-land-tax-law-025":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-025","house-109-1-land-tax-law-025",109,1,25,"依國土計畫法規定，縣（市）主管機關應於縣（市）國土計畫公告實施後幾年內，依中央主管機關指定之日期，公告國土功能分區圖？",{"A":17,"B":18,"C":19,"D":20},"一","二","三","四","D",null,"本題考點：《國土計畫法》所定國土功能分區圖的公告時程。\n【正解理由】依《國土計畫法》關於國土功能分區圖之規定，縣（市）主管機關應於縣（市）國土計畫公告實施後四年內，依中央主管機關指定之日期，公告國土功能分區圖；本題問的正是這段法定期間，故選 D。\n【逐項排除】\n(A) 錯誤。一年不是國土功能分區圖的公告期間；一年在《都市計畫法》第 23 條，是細部計畫核定發布實施後豎立都市計畫樁、計算坐標及辦理地籍分割測量的期限。\n(B) 錯誤。二年不是國土功能分區圖的公告期間；二年在《都市計畫法》第 17 條，是第一期發展地區於主要計畫發布實施後完成細部計畫的最長期限。\n(C) 錯誤。三年不是國土功能分區圖的公告期間；三年在《都市計畫法》第 26 條，是擬定計畫之機關每三年內或五年內至少應通盤檢討一次的期程。\n(D) 正確。縣（市）國土計畫公告實施後四年內，依中央主管機關指定之日期公告國土功能分區圖，與《國土計畫法》就分區圖公告所定期間相符。\n【記憶點】縣市國土計畫先上路，四年內才輪到國土功能分區圖公告。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-109-1-land-tax-law-024","關於不動產共有關係，依土地法第 34 條之 1 規定，下列敘述何者正確？",24,{"webId":31,"stem":32,"number":13,"year":33,"session":13},"house-110-1-land-tax-law-001","依土地法規定，外國人投資有助於國內重大建設、整體經濟或農牧經營而需要取得土地時，應先經下列何者程序？",110,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-109-1-land-tax-law-023","依土地法第 53 條規定，因地籍整理而發現之公有土地，下列敘述何者正確？",23,{"webId":39,"stem":40,"number":41,"year":33,"session":13},"house-110-1-land-tax-law-002","有關重新實施地籍測量時，依土地法規定，下列敘述何者正確？",2,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-109-1-land-tax-law-022","依土地法規定，土地登記損害賠償之請求，如經該地政機關拒絕，受損害人得向下列何者起訴？",22,{"webId":47,"stem":48,"number":49,"year":33,"session":13},"house-110-1-land-tax-law-003","依土地法之規定，無保管或使用機關之公有土地及因地籍整理而發現之公有土地，應如何處理？",3,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-025",114,"政府為解決因經費問題無法於短期內徵收公共設施保留地，以至於影響土地所有權人之權益，於是採取若干措施，依相關法規之規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-025",113,"依所得稅法規定，個人以自有土地與營利事業合作興建房屋，自土地取得之日起算五年內完成並銷售該房屋、土地者，其所得稅稅率為何？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-025",112,"有關土地利用計畫之通盤檢討相關規定，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-025",111,"依平均地權條例規定，下列銷售預售屋者相關規定之敘述，何者錯誤？",{"webId":68,"year":33,"stem":69,"number":14},"house-110-1-land-tax-law-025","依所得稅法規定，陳先生在 110 年 10 月以 900 萬元出售其於 107 年以 700 萬元購入之房地產，110 年當期土地之公告現值為 800 萬元，陳先生個人未提示因取得、改良及移轉而支付之費用時，稽徵機關得以多少元計算其費用？",1786689132565]