[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-110-1-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-110-1-土地法與土地相關稅法概要-008","house-110-1-land-tax-law-008",110,1,8,"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？",{"A":17,"B":18,"C":19,"D":20},"未辦理用地變更者","未按捐贈目的使用土地者","違反各該事業設立宗旨者","土地收益未全部用於各該事業者","A",null,"本題考點：《平均地權條例》第 81-1 條就受贈土地之財團法人所列三款處罰事由，題目要找出不在條文之列者。\n【正解理由】《平均地權條例》第 81-1 條規定「依第三十五條之一受贈土地之財團法人，有左列情形之一者，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：一、未按捐贈目的使用土地者。二、違反各該事業設立宗旨者。三、土地收益未全部用於各該事業者」。條文所列僅此三款，均指向受贈土地的使用與收益，選項中的未辦理用地變更不在其列，故選 A。\n【逐項排除】\n(A) 未辦理用地變更並非第 81-1 條所列之處罰事由，該條三款均無此文字，為本題應選者。\n(B) 未按捐贈目的使用土地，即第 81-1 條第一款所定情形。\n(C) 違反各該事業設立宗旨，即第 81-1 條第二款所定情形。\n(D) 土地收益未全部用於各該事業，即第 81-1 條第三款所定情形。\n【記憶點】免稅要件看第 35-1 條三款（財團法人、章程載明賸餘財產歸地方政府、捐贈人未取得利益）；處罰事由看第 81-1 條三款（目的、宗旨、收益）。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-110-1-land-tax-law-007","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？",7,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-110-1-land-tax-law-009","有關平均地權條例對違反申報登錄之規定中，直轄市、縣（市）主管機關應先令其限期改正，屆期未改正者，處新臺幣六千元以上三萬元以下罰鍰，並令其限期改正；屆期未改正者，按次處罰的情形係指下列何種狀況？",9,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-110-1-land-tax-law-006","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？",6,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-110-1-land-tax-law-010","依平均地權條例規定，預售屋買受人將已付定金，確立買賣標的物及價金等事項之書面契據，轉售予第三人時，由直轄市、縣（市）主管機關按戶（棟）處罰新臺幣多少元？",10,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-110-1-land-tax-law-005","依土地法規定，房屋租用相關規定，下列何者錯誤？",5,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-110-1-land-tax-law-011","下列有關平均地權條例對以經營土地買賣，違背土地法律，從事土地壟斷、投機者處罰規定之敘述，何者正確？",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-109-1-land-tax-law-008",109,"關於規定地價，依平均地權條例之規定，下列敘述何者正確？",1786689132181]